Creative Accounting (3 Peserta Pasti Running)
Tanggal
21-23 September 2011
9-11 November 2011
Jam Pelaksanaan
9:00 – 16:00 WIB
Tempat
Patra Office Tower
Jl. Gatot Subroto 32-34
Jakarta 12950
Investasi
Rp.4.500.000
(hard & soft copy materi, Sertifikat, Lunch & Coffee Break, souvenir)
Exclude Tax, Transportation & Accommodation
Understanding Grey-Area Accounting
“Memahami proses terjadinya creative accounting yang memanfaatkan grey-area dalam sistem akuntansi beserta best practices dalam pencegahan dan pendeteksiannya” 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.
Tujuan Pelatihan
- Menjelaskan kepada peserta mengenai proses terjadinya ‘creative accounting’
- Memahami Do’s and Dont’s dalam ‘grey-area’ sistem akuntansi
- Membekali peserta dengan pengetahuan best practice dalam mencegah ‘creative accounting’ yang merugikan perusahaan.
- Bagi analis kredit perbankan, pelatihan ini akan memberi pengetahuan tambahan dalam membaca apa yang ada di balik laporan keuangan nasabahnya
Siapa yang Menjadi Peserta?
Lokakarya ini diselenggarakan untuk staf / officer accounting, Cost Controller, Finance Controller, dan Accounting Managers yang ingin melengkapi pengetahuannya.
Pokok-Pokok Bahasan
1. Understanding “Creative Accounting”
• 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
11. Sarbanes-Oxley on Financial Statement
