Training Online – Principles of Financial Accounting

OVERVIEW

This training course provides an introduction to the fundamental principles and concepts of financial accounting. Participants will learn how to interpret and analyze financial statements, understand key accounting principles, and apply basic accounting practices. The course is designed for individuals new to accounting or those looking to refresh their knowledge of financial accounting fundamentals.

OBJECTIVES

By the end of this course, participants will be able to:

• Explain the purpose and structure of the three main financial statements: the balance sheet, income statement, and statement of cash flows.
• Understand and apply the key principles of accrual accounting, including revenue recognition and expense matching.
• Differentiate between various types of assets, liabilities, equity, revenues, and expenses.
• Analyze financial ratios and use them to assess a company’s financial health and performance.
• Record basic accounting transactions and prepare simple financial statements.
• Recognize the role of ethics and internal controls in financial accounting.

OUTLINE TRAINING

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. 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

3. 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

4. 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.)

5. Cost Principle

• Penerapan Prinsip Biaya dalam Pencatatan Transaksi
• Implikasi Prinsip Biaya pada Pelaporan Keuangan
• Situasi Khusus dalam Penerapan Prinsip Biaya

6. Penerapan Matching Principle

• Accrual basis accounting
• Cash basis accounting
• Perbandingan dan keunggulan masing-masing metode

7. 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

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