Answer: Channel stuffing
Explanation:
Channel stuffing is defined as the business mechanism in which companies or organization increase their sale through forcing sales or distribution channel to sell more goods and service to consumers than their ability and requirement of selling. Earning figures tend to increase and thus profit is gained through this process.
Other options are incorrect because using fraud check and bills is kiting.Partial shipment is division of any product order in more than two shipments. Re-dating transaction is not taking he actual date of transaction.
Thus, the correct option is channel stuffing.