Kamis, 07 Februari 2013

Creative Accounting & Understanding Grey-Area Accounting



Creative Accounting & Understanding Grey-Area Accounting

Pelatihan ini akan membahas mengenai 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. Memahami proses terjadinya creative accounting yang memanfaatkan grey-area dalam sistem akuntansi beserta best practices dalam pencegahan dan pendeteksiannya.
Dalam pelatihan ini akan dibahas mengenai : proses terjadinya ‘creative accounting’ , . Memahami Do’s and Dont’s dalam ‘grey-area’ sistem akuntansi, dan best practice dalam mencegah ‘creative accounting’ yang merugikan perusahaan.


Outline :
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 cash flow to detect creative accounting practice
9. Other Techniques for detecting creative accounting
          Database searching
          Analyzing financial reports
10. Technique for prevention of creative accounting

Peserta :
Finance Managers, Financial Controllers, Accountants, Chief Accountants, Management Accountants, Finance and Information System Managers, Financial Accounting Managers,   Head of Accounting and Administration, Officer & Staff Finance and Accounting, Senior Accounts Departments, staff / officer accounting, Cost Controller, and Finance Controller.


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