In opening the US government's case against Enron's former chief executives, prosecutors said the case was "not about accounting". But on the second day of the case against Ken Lay and Jeff Skilling, accounting is all jurors heard about.

Prosecutors spent the day pulling up earnings releases and internal documents on an overhead screen, and asking their first witness - Mark Koenig, Enron's former head of investor relations - to read line after line to contrast the information Enron released in internal versus external documents.