Informasi Jadwal / Schedule Training 2020 - 2021

CREATIVE ACCOUNTING: UNDERSTANDING GREY-AREA ACCOUNTING

DESKRIPSI:
Workshop ini akan memaparkan grey-area dalam accounting system yang memungkinkan terjadinya ’creative accounting’. Lebih jauh akan dibahas bagaimana mengantisipasi dan mencegah hal-hal yang merugikan perusahaan berkaitan dengan ’creative accounting’ ini.

MANFAAT & TUJUAN PELATIHAN:

  • 1. Menjelaskan kepada peserta mengenai proses terjadinya ‘creative accounting’
  • 2. Memahami Do’s and Dont’s dalam ‘grey-area’ sistem akuntansi
  • 3. Membekali peserta dengan pengetahuan best practice dalam mencegah ‘creative accounting’ yang merugikan perusahaan.

POKOK BAHASAN:
1. Understanding “Financial Number Game”
– Fraudulent Financial Reporting, Window Dressing, Creative Accounting
– Classifying Creative Accounting Practice
– Rewards of the game

2. How the game is played
– Accounting Policy choice and application
– Fraudulent financial reporting
– Cleaning up after the game
– Terminology

3. Earning Management
– What is earning management?
– Incentive and conditions for earnings management
– Earning management techniques
– Evidence of earning management
– Effectiveness of earnings management

4. Recognizing Premature or Fictitious Revenue
– What premature or fictitious revenue
– When should revenue be recognize
– Detecting premature or fictitious revenue
– Checklist to detect premature or fictitious revenue

5. Misreported Asset and Liabilities
– Link with reported earnings
– Boosting shareholders’ equity
– Overvalued assets
– Undervalued liabilities
– Checklist to detect misreported asset and liabilities

6. Creative with income statements : classification and disclosure
– Current income statement requirement and practice
– Reporting comprehensive income
– Creative income statement classification
– Creative with other aspect of income statement

7. Creative with income statements : pro-forma measures of earnings

8. Using operating cashflow to detect creative accounting practice

9. Other Techniques for detecting creative accounting
– Database searching
– Analyzing financial reports

10. Technique for prevention of creative accounting

FACILITIES

  • Certificate, Quality Training Kit (Pencil case: Erase, Bolpoint, Pencil, Tipe X, Stabillo, Flash Disk 8 GB), Bag.
  • Training Material (HandOut & SoftCopy)
  • Convenient training facilities in stars hotel
  • Lunch and Coffee Breaks
  • Souvenir

Permintaan Brosur penawaran Training ( Harga, Waktu dan Tempat) silahkan Menghubungi kami.

Catatan :

  • Pelatihan ini dapat di-customized sesuai kebutuhan perusahaan Anda bila diselenggarakan dalam bentuk In-House Training. Untuk permintaan In-House Training dengan jenis topik lainya, silahkan mengirimkan ke alamat email yang tercantum di web kami.
  • Request Training. Jika anda membutuhkan informasi pelatihan yang belum tercantum pada website ini, atau anda ingin memberikan usulan materi yang sesuai dengan tingkat kebutuhan perusahaan anda, silahkan mengirimkan ke alamat emailyang tercantum.
  • Bila tidak ada tanggal dan waktu atau yang tercantum sudah kadaluarsa didalam artikel mohon tanyakan kepada kami untuk jadwal terbarunya.
  • Peserta bisa mengajukan Tanggal Pelatihan / Training selain yang tertera pada silabus penawaran.