Creative Accounting & Understanding Grey-Area Accounting
Creative Accounting & Understanding Grey-Area Accounting
Hotel MM UGM, Yogyakarta | Juni 18 – 20, 2014 | Rp.7.500.000 per peserta
Hotel MM UGM, Yogyakarta | Juli 16 – 18, 2014 | Rp.7.500.000 per peserta
Hotel MM UGM, Yogyakarta | Agustus 20 – 22, 2014 | Rp.7.500.000 per peserta
Hotel MM UGM, Yogyakarta | September 17 – 19, 2014 | Rp.7.500.000 per peserta
Hotel MM UGM, Yogyakarta | Oktober 15 – 17, 2014 | Rp.7.500.000 per peserta
Hotel MM UGM, Yogyakarta | November 19 – 21, 2014 | Rp.7.500.000 per peserta
Hotel MM UGM, Yogyakarta | Desember 17 – 19 2014 | Rp.7.500.000 per peserta
ABSTRACK
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 Creative Accounting & Understanding Grey-Area Accounting
- Understanding “Creative Accounting”
- Fraudulent Financial Reporting, Window Dressing, Creative Accounting
- Classifying Creative Accounting Practice
- Rewards of the game
- How the game is played
- Accounting Policy choice and application
- Fraudulent financial reporting
- Cleaning up after the game
- Terminology
- Earning Management
- What is earning management?
- Incentive and conditions for earnings management
- Earning management techniques
- Evidence of earning management
- Effectiveness of earnings management
- 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
- Misreported Asset and Liabilities
- Link with reported earnings
- Boosting shareholders’ equity
- Overvalued assets
- Undervalued liabilities
- Checklist to detect misreported asset and liabilities
- 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
- Creative with income statements: pro-forma measures of earnings
- Using operating cash flow to detect creative accounting practice
- Other Techniques for detecting creative accounting
- Database searching
- Analyzing financial reports
- Technique for prevention of creative accounting
PARTICIPANT
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. Drs.
INSTRUCTOR
Roni Indarto, MSi, Akt
TIME AND VENUE
- Hotel MM UGM Yogyakarta
- Februari 19-21, 2014
- Maret 19-21, 2014
- April 23-25, 2014
- Mei 12-14, 2014
- Juni 18-20, 2014
- Juli 16-18, 2014
- Agustus 20-22, 2014
- September 17-19, 2014
- Oktober 15-17, 2014
- November 19-21, 2014
- Desember 17-19 2014
- 08.00 – 16.00 WIB
TUTION FEE
- Biaya Rp. 7.500.000 per peserta (Non Residential).
- Pembayaran dapat dilakukan pada saat pelatihan
FACILITIES
Training Modules, Training Kit, Certificate, Exclusive Souvenir, Dinner & City Tour, Coffee Break & Lunch