What term describes the practice of over-invoicing sales just before year-end?

The practice of over-invoicing sales just before year-end is referred to as window dressing. This term is used to describe actions taken by companies to improve their financial statements to make their financial position appear better than it actually is at a specific point in time, typically to impress stakeholders or to meet certain financial targets.

Window dressing typically involves manipulating accounting figures or financial reports. Over-invoicing sales is a classic example, as it inflates revenue figures by reflecting higher sales than what has actually occurred. This tactic can mislead investors, regulators, and other stakeholders about the company’s true financial health.

The other options do not accurately capture the essence of this practice. Credit fraud implies a broader scheme involving deceit related to credit or loans, while sales error and accounts error denote mistakes in sales or accounting records but do not imply intentional manipulation or the timing aspect associated with window dressing.