Cook the books means change financial records dishonestly. This answer is correct because the expression has a fixed figurative meaning in English. In an SSC idiom question, students should match the whole phrase with its accepted meaning rather than translate each word separately.

• Classroom example: Cook the books can refer to a situation involving change financial records dishonestly.
• Story example: A writer may use Cook the books when describing a situation involving change financial records dishonestly.
• Exam example: When a sentence contains Cook the books, choose the meaning “change financial records dishonestly.”