How does he do this

Hi friends

This is a topic where it can be discussed earlier..

It is about the Satyam Computer Services Ltd, B. Ramalinga Raju, confessed to doctoring the company’s books to the tune of Rs7,136 crore in India’s biggest accounting scandal.

In this blog I know many CA and upcoming CA friends are present here..

As a CA ! what do you think about this scandal ?