Financial Accounting

DESCRIPTION Pelatihan tiga hari ini menyajikan bagaimana mengintegrasikan accounting perspective, corporate, finance, economic dan critical analysis dalam memahami transaksi bisnis, report dan implikasinya terhadap keputusan bisnis. Pelatihan ini akan menjawab bagaimana mengartikan angka-angka financial, bagaimana menilai keterkaitan antara kondisi ekonomi Perusahaan. MANFAAT Di akhir pelatihan ini, peserta akan mampu:

• Menjelaskan tujuan dan struktur dari tiga laporan keuangan utama: neraca, laporan laba rugi, dan laporan arus kas.
• Memahami dan menerapkan prinsip-prinsip utama akuntansi akrual, termasuk pengakuan pendapatan dan penyesuaian biaya.
• Membedakan berbagai jenis aset, liabilitas, ekuitas, pendapatan, dan biaya.
• Menganalisis rasio keuangan dan menggunakannya untuk menilai kesehatan dan kinerja keuangan perusahaan.
• Mencatat transaksi akuntansi dasar dan menyiapkan laporan keuangan sederhana.
• Mengenali peran etika dan pengendalian internal dalam akuntansi keuangan.
• Memahami dan menerapkan prinsip terkait manajemen utang dan piutang.

MATERI PELATIHAN

1. Introduction to Financial Accounting
   • Overview of financial accounting and its purpose
   • The accounting equation and the balance sheet
   • Recording business transactions
   • Adjusting entries and the accounting cycle
2. The Economic and Institutional Setting for Finance Reporting
   • Why financial reporting are important
   • Economic of accounting information
   • The role of financial reporting game
3. Income Statement and Cash Flows
   • Measuring and reporting income
   • Revenue recognition and expense matching
   • The statement of cash flows and cash flow analysis
   • Accounting for inventories and cost of goods sold
4. Financial Statement Analysis
   • Ratio analysis and interpretation
   • Vertical and horizontal analysis of financial statements
   • Long-term assets, liabilities, and stockholders’ equity
   • Ethics and internal controls in financial accounting
   • Accrual Accounting and Income determination
   • Measuring Profit performance : Revenue and Expenses
   • Income statement format and classification
   • Revenue recognition prior and subsequent to sale
   • Structure of Balance Sheet and Income Statement
5. Essential of Financial Statement Analysis
   • Basic Approaches
   • Profitability, competition and business strategy
   • ROE and Financial Leverage
6. Revenue Recognition Principle
   • Kriteria pengakuan pendapatan berdasarkan PSAK/IFRS
   • Metode cash basis vs accrual basis
   • Metode persentase penyelesaian (percentage of completion)
   • Metode pengakuan pendapatan berdasarkan jenis industri (manufaktur, jasa, ritel, dll.)
7. Cost Principle
   • Penerapan Prinsip Biaya dalam Pencatatan Transaksi
   • Implikasi Prinsip Biaya pada Pelaporan Keuangan
   • Situasi Khusus dalam Penerapan Prinsip Biaya
8. The Role of Financial Information in Valuation, Cash Flow Analysis and Credit Risk Assessment
   • Corporate valuation
   • Valuing business opportunities
   • Cash flow and credit risk
9. Penerapan Matching Principle
   • Accrual basis accounting
   • Cash basis accounting
   • Perbandingan dan keunggulan masing-masing metode
10. Pengantar Konsep Pengungkapan Penuh (Full Disclosure Principle)
    • Prinsip-Prinsip Pengungkapan Penuh (materiality, relevance, reliability, consistency, understandability
    • Ruang Lingkup Pengungkapan Penuh
    • Informasi keuangan (financial information)
    • Informasi non-keuangan (non-financial information)
    • Pengungkapan informasi penting lainnya
    • Penerapan Full Disclosure Principle dalam Penyusunan Laporan Keuangan
11. Financial Analysis and reporting
    • Receivables ; Assessing net realizable value of receivables, Allowance for uncollectible, Analytical insight
    • Inventory ; Inventory accounting issues, Cost included in inventory, Absorption vs. Variable costing, Tax implication
    • Long-lived asset and depreciation ; Measuring the carrying amount of long–lived asset, Financial analysis and fixed asset reporting, Depreciation Analysis
    • Financial instruments as liabilities; Financial reporting for debt, Off-balance sheet liabilities, Hedging Accounting, Loss contingency

TRAINING METHOD Presentation Discussion Case Study Evaluation   FACILITIES Training Kit Handout Certificate Lunch + 2x Coffee Break Souvenir