Fictitious Revenue These involve sales of goods that did not occur. Fictitious sales most often involve fake customers but can also involve legitimate customer. In the company data, these transactions involved existing customers 71 and customer 72. The journal entries for J2949, J2950, J2951 and J2952 are fictitious sales transactions which are all recorded in last days of the nancial year and without the corresponding records of cost of goods sold. And all these journal entries have formulas for debit and credit data values prpendiX 21' which looks suspicious