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Senin, 30 September 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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