TA/Charting, page-860

Related/is accounting - long story short I am well aware of what goes on vs said poster's quotation mark 'story' - certainly sounded that way than any actual real 'mate'.

Creative accounting is a different beast. 1 + 1 always = 2 in accounting. How you wrap present, classify or otherwise disclose accounting information (i.e. "creative" accounting) doesn't change the fact that 1 + 1 will always = 2 in a double entry ledger system aka accounting. Hence why it is utter nonsense your theoretical quotations and trumping that in accounting you can make whatever the hell you want up out of thin air. Short of fraud (which you could do anything and is beyond the scope of normal conversation) - either poster made up said quotation and it sounds good in 'theory' , or the accounting professor is not someone you'd want teaching you the ropes of good practice.