One definition of a hook is a musical or lyrical phrase that stands out and is easily remembered. Definitions typically include some of the following: that a hook is repetitive, attention-grabbing, memorable, easy to dance to, and has commercial potential and lyrics. A hook has been defined as a part of a song, sometimes the title or key lyric line, that keeps recurring.
Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules.
Accounting is the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events, which are, in part at least, of a financial character and interpreting the result thereof. According to the American Accounting Association [AAA]; Accounting refers to the process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of the information. According to Weygandt, Kieso and Kimmel; Accounting is an information system that identifies records and communicates the economic events of an organization to interested users. In the light of the above discussion and definitions of Accounting, a comprehensive and meaningful definition of Accounting can be given as such;