imagine yourself as one half of a couple in about 15 or 20 years. Your spouse/partner has just started a new business venture that currently does not have a positive cash flow (it is actually draining funds from your savings); you have a house with a sizable mortgage, you have two children - one in high school and the other in middle school and both are headed to college; you are well employed and represent the cash flow for the family and more importantly the medical insurance. You have worked very hard to achieve the position you have achieved - a CFO of a low cap tech company. Your boss (CEO) comes to you and asks you to book a journal entry to accelerate income so that the numbers expected by the street for a particular quarter are met. It is a timing issue. How do you react? Keep in mind the facts of your life as outlined above