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.