The acts of an accountant charged with the reconstruction of the financial documents of an account that exhibits random levels of attention to detail and/or reality. Specifically, reconciling bank statements with reports that indicate they describe the same account (by account number, month, year, etc), yet whose totals suggest either a parallel universe or an accountant on LSD.

Jorge Luis Borges is reputed to have written "metaphysics is itself a fiction". The application of forensic accounting would seem to suggest that something so grounded in reality as bookkeeping may be no less a fiction as well.