False entry
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
In banking law. An entry in the books of a bank which is intentionally made to represent what is not true or does not exist, with intent either to deceive its officers or a bank examiner or to defraud the bank.
Ag-new v. U. S., 165 U. S. 36 , 17 Sup Ct. 235, 41 L. Ed. 624; U. S. v. Peters (C. C.) 87 Fed. 984