What is the origin of the idiom "cook the books" and when to use it?

The idiom "cook the books" has its origins in accounting practices, specifically in the alteration or manipulation of financial records to present a misleading or fraudulent picture of a company's financial health. The term "cook" implies the illicit act of preparing or tampering with financial statements, such as inflating profits or concealing losses. This deceptive practice, often undertaken to deceive investors, regulators, or stakeholders, has given rise to the figurative use of "cook the books" to describe any act of manipulating financial records or accounts dishonestly.