Which of the following is an example of sales ledger fraud?

Inflating customer orders constitutes sales ledger fraud because it involves manipulating sales records to artificially increase revenue. This can be done by overstating the quantities or values of customer orders, resulting in inaccurate financial reporting. Such actions mislead stakeholders about the company's actual sales performance, impacting decision-making and potentially leading to financial misstatements.

Other options may relate to fraudulent activities but do not specifically pertain to sales ledger fraud in the same way. For instance, ordering goods for personal use typically involves misuse of company resources rather than directly impacting the sales ledger. Payments made to suppliers' own accounts may reflect a different type of misappropriation of funds, while creating fictitious suppliers is more aligned with procurement fraud rather than directly altering sales transactions in the ledger.