Overfoot

Another device is to underfoot the accounts receivable column and the net cash column in the record of cash receipts and to underfoot the debit or overfoot the credit side of one or more accounts in the customer's ledger by equal amounts.

Stay away from the client or taxpayer who conceals, pads, overstates or understates, alters, duplicates, overfoots or underfoots, diverts, manipulates, omits, falsifies and flagrantly disregards the IRS regulations.

In manually balancing the cash receipts journal prior to posting to the ledgers, it is quite possible to underfoot or overfoot columns deliberately in order to manipulate the account records to cover cash shortages.