As has been indicated several times so far, managers of businesses and other organisations are very concerned about how the balance sheet reflects their management of the enterprise. This is very understandable, and generally appropriate too, because such concern is likely to make managers want to do a good job of managing. But it can also lead to a temptation to alter the information in a manager's favour. The possibility of such a temptation is part of the reason auditors are employed to examine financial statements, including the balance sheet. This temptation can also produce ethical problems for professional accountants employed by the enterprise. On the one hand, such an accountant is bound by the ethical rules of the profession to see that proper accounting methods are followed in preparing the company's balance sheet, which would imply that the information should not be altered in management's favour. On the other hand, such an accountant works for senior management and is likely to be bound by the contract of employment to put the enterprise's interests first. What does such an accountant (such as the chief accountant responsible for preparing the enterprise's financial statements) do if senior management (such as the general manager) wants to alter the balance sheet to make things look better and makes a good case that such an action will help the enterprise get bank loans and the other assistance it needs? Discuss this situation from the viewpoint of both the general manager and the chief accountant.