How can you manipulate your Financial Statements to show better position than it actually is?

I have found one very useful link in this regards, please share your practicle experience related to manipulation of FS

http://www.investopedia.com/articles/fundamental-analysis/financial-statement-manipulation.asp

This can be done by many ways, for example: by using some cash from cash balance to pay a % of the short term liabilities. Or lowering the amounts assigned for provisions of assets/ liabilities at the year-end.

Manipulation is to make the financial ratios better for analysts or outside users, while the figures in fact are not that brightning. Financial ratios can be catigorized into groups as follow:

A- Profitability ratios :- Net income%, Gross income%.

B- Liquidity ratios:- Current ratio, quick (acid) ratio, cash ratio, free cash flow/ operating cash flow , operating cycle, and operating CASH cycle  !

C- Activity ratios: Accounts receivable turnover (TO), days AR outstanding, days inventory notsold, inventory TO, working capital TO, total assets TO.

D- Capital/ finance (Risk) structure: (Debt / Equity), (debt/ assets), interest-times coverage ratio, fixed cost/ operating income, Degree of financial leverage,  Degree of operating leverage.