Which of the following is the making of an entry into the books of a bank or corporation that is designed to represent the existence of funds that do not exist?

A) False entries
B) Defalcation
C) False pretense
D) A Ponzi scheme
E) Check kiting

False Entries

Incorrect or misleading information entered into a record or document, particularly with the intent to deceive.

Defalcation

Misappropriation of funds or embezzlement, typically by a person trusted with the management of those funds.

Ponzi Scheme

A deceptive investment scheme that offers high returns with minimal risk to investors, but instead of earning from genuine business operations, it pays profits to earlier investors using the funds from new participants.