Teaming and lading is a term normally used for “borrowing” from cash to repay by cheque at a later date.
When a business received incomes receipts, it can come from both cash and cheques and if the internal check is lacking then the fraud perpetuator can divert the cash cheque for his/her personal use.
One good example […]

Window dressing normally applies to the practice of bolstering the current asset ratio to make it appear stronger than it should be normally.
Some ways to window dress:

deliberately defer purchasing much-need capital expenditure until after balance sheet date,
allows stock to fall below normal level at balance sheet date
postponing purchases,
putting pressure on customers to pay their debts,
deliberately […]

we have discussed the many ways, accounting fraud can be commited . Amongst CEO/senior official and CEO/senior official of another company, “club-call” can be made to exchange revenue or so-called “revenue swap” namely by selling and buying with each other. The ultimate purpose is to artificially inflate the revenues generally or for a certain purpose […]

Overall Misrepresentation
( In the case of Bre-X Minerals )
This is mainly in the form of Disclosure Frauds.There are three (3) categories of disclosure frauds which comprises the following:

Overall misrepresentations about the nature of the company or its products, usually made through news reports, interviews, annual reports, and elsewhere
Misrepresentations in the management discussions and other non-financial […]

Overstating Asset Fraud
An example: WorldCom

Overstatement of current assets (e.g. marketable securities)
Overstating pension assets
Capitalizing as assets amounts that should be expensed
Failing to record depreciation/amortization expense
Overstating assets through mergers and acquisitions
Overstating inventory and receivables (covered earlier)