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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

• 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 cashflow to detect creative accounting practice
• Other Techniques for detecting creative accounting
  —Database searching
  —Analyzing financial reports
• Technique for prevention of creative accounting
• Sarbanes-Oxley on Financial Statement

Schedule 2010
Feb 17-19	April 21-23	Jun 09-11	Aug 18-20	Oct 13-15	Dec 08-10
Bandung	Jakarta	Bandung	Jakarta	Jakarta	Jakarta
Rp 4.500.000	Rp 4.500.000	Rp 4.500.000	Rp 4.500.000	Rp 4.500.000	Rp 4.500.000
Tempat pelaksanaan di Jakarta: Patra Office Tower#1710 atau hotel Puri Denpasar/Peninsula/Ibis/ TwinPlaza/Santika/Bidakara/dll
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