Cookie Jar accounting

In Jun02, MSFT was accused by the SEC of using "cookie jar" accounting, a tactic whereby revenues are shifted through reserve accounts. The SEC said between 1995 and 1998, MSFT used seven such accounts, each account containing between $200m-$900m. MSFT shares were down 1.2%.
CJA is also known as "voodoo" accounting. Utah-based iMergent lost coverage from major brokerage houses through its use of "CJ" accounting, as seekingalpha neatly describes.