Is it permissible for an accountant to issue a false invoice with an increase in the basic quantity to collect a financial difference from the supplier, in order to cover additional free quantities that were disbursed to boost sales and prevent spoilage of goods, knowing that the budget specified by the supplier has not been exceeded?

What a person buys for himself from merchandise with the seller's permission, its profit and loss are his responsibility, and the agreed-upon price must be paid to the seller. It is not permissible to use deception or forgery to invalidate the seller's right. As for what is taken solely for distribution, the recipient is an agent for it, and he is not permitted to dispose of it except as instructed by its owner. The profit or loss in this case belongs to the principal. If it is sold for more than its specified price, the difference belongs to the principal, unless he permits otherwise. There is no liability on the agent unless he oversteps his bounds or is negligent. If the principal is compelled to guarantee something without overstepping or negligence on his part, then it is permissible to use stratagem only to avert injustice. What is a lawful act is permissible and its earnings are halal, and what is unlawful is void and constitutes cooperation in sin and consuming people's wealth unjustly.