Analyzing the topic of this graduate thesis, the author attempted to explain that we are able to come across all kinds of financial frauds and try to understand all the abilities and imaginations of individuals in order to gain as much financial gains as possible on the expense of the fiscal apparatus. The purpose of this graduate thesis is to illustrate, in accounting practice examples, how it can account for financial events that ultimately aim to conceal a small gain or a loss of profit as a result of a business year. The thesis consists of two parts. In the first part, the author speaks about the concepts and phenomena of financial fraud, while in the second part, examples of practices and analyzes of a company point to all the complexity of accounting as a profession. With this thesis, the author intentionally attempted to avoid professional analysis and the submission of inexhaustible statistical data, but by using practical examples he attempted to approach the work and the few professionals who might be interested in reading this thesis.