SECTION 477A IPC - Indian Penal Code - Falsification of accounts

Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, willfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, paper, writing, valuable security or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or willfully, and with intent to defraud, makes or abets the making of any false entry in, or omits or alters or abets the omission or alteration of any material particular from or in any such book, paper, writing, valuable security or account, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.

IPC 477A in Simple Words

If a clerk, officer, or servant intentionally and with the aim to defraud, destroys, alters, falsifies any book, document, or valuable item belonging to or in the possession of their employer, or makes false entries, omits, or alters important details in such documents, they can be punished with imprisonment for up to seven years, a fine, or both.