Manipulation of Accounts to show a better position is referred to as _.?

 It is called as window dressing. This is a kind of manipulation in order  to show  the companies financial  statements look more attractive to the stakeholders.Window dressing can occur at any time but mostly used at the end of a period.

None of the above.

It's called Fraud

2. Window dressing: normally companies do window dressing to impress existing stakeholders or to impress potential investors/ shareholder.

• Window Dressing.

  This is the act or strategy of presenting accounts or reports in a manner that will make them look favourable.

the answer is Window Dressing

• Manipulation of Accounts to show a better position is called WIndow Dressing.

  Window dressing is actions taken to improve the appearance company's financial statements. 

None of this above. Since manipulation given a false information and it is not material.