Which of the following is not a fraud method to overstate revenues?

> recording future sales in the current period
> recording sales of products that are out on consignment
> recording sales based on f. o.b. shipping point
> recording revenues of other companies by acting as a middleman

Recording sales based on F.O.B. shipping point

Explanation:

                    "Overstated revenue"  represents the money received by the seller before the product or the actual service have been delivered to the buyer. The  amounts of overstated revenue are been tracked in many different ways.

                   The F.O.B shipping point means Free On Board shipping point. This term means that the buyer takes charge of the fact that the goods or the services have been sold to him or delivered to him by the supplier at the point of supplier's shipping dock where the ship leaves for the buyer's place.

                  The buyer takes delivery of the goods at the supplier's end itself when the ship leaves fro suppliers end. The goods are recorded as sold to the buyer at the point where the ship leaves for delivery.

Thus the correct answer is

Recording sales based on F.O.B. shipping point