noun
improper accounting; fraudulent bookkeeping
Refers to dishonest or illegal accounting practices, such as falsifying records or hiding transactions.
その会社は不正会計処理で告発された。
The company was indicted for fraudulent accounting.
不正会計処理が発覚し、株価が急落した。
Improper accounting was uncovered, and the stock price plummeted.
粉飾決算 specifically means window-dressing financial statements, while 不正会計処理 is a broader term covering any improper accounting act.
Compound of 不正 (improper, unjust) + 会計 (accounting) + 処理 (handling, processing).