What account is MOST LIKELY debited to balance fictitious revenue entries for non-existent sales?

The account that is most likely debited to balance fictitious revenue entries for non-existent sales is accounts receivable. When a company records fictitious sales, it typically also records an increase in accounts receivable to reflect the anticipated collection from these non-existent customers. This action creates the appearance of legitimate sales and helps inflate revenue figures on the financial statements.

By debiting accounts receivable, the fraud perpetrator manipulates the company's financial records to show more sales than actually occurred. This is important in maintaining the illusion of healthy business performance, particularly when viewed by investors, lenders, or auditors.

While other accounts might be involved in various transactions, they do not directly relate to the balancing of fictitious revenue. Accounts payable, cash, and inventory do not typically serve the same purpose in the context of recording fake sales, as they either reflect obligations to pay, cash transactions or physical goods rather than the inflating of revenue figures through fictitious sales.