Training & Konsultasi
Info TRAINING INTERMEDIATE ACCOUNTING 2026-2027
Info TRAINING INTERMEDIATE ACCOUNTING 2026-2027
DESKRIPSI
Training Intermediate Accounting 2026–2027 merupakan program pelatihan yang dirancang untuk meningkatkan pemahaman dan keterampilan peserta dalam menerapkan konsep akuntansi keuangan pada tingkat menengah, khususnya dalam proses pencatatan, pengukuran, penyajian, analisis, dan pelaporan transaksi keuangan yang lebih kompleks.
Training ini membahas berbagai topik intermediate accounting mulai dari accounting cycle, adjusting entries, financial statement preparation, cash and receivables, inventory, property plant and equipment, intangible assets, liabilities, equity, revenue recognition, leases, financial instruments, income taxes, employee benefits, accounting changes, earnings per share, cash flow statement, hingga analisis laporan keuangan.
Peserta akan mempelajari tidak hanya konsep, tetapi juga penerapan melalui contoh transaksi, jurnal, perhitungan, rekonsiliasi, penyusunan laporan keuangan, serta studi kasus. Training juga membantu peserta memahami bagaimana suatu transaksi memengaruhi laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, dan laporan arus kas. Program ini sesuai bagi profesional accounting dan finance yang telah memiliki pengetahuan dasar akuntansi dan ingin meningkatkan kemampuan dalam menangani transaksi serta permasalahan akuntansi yang lebih kompleks.
Tujuan TRAINING INTERMEDIATE ACCOUNTING 2026-2027
- Memahami konsep intermediate accounting secara komprehensif.
- Memahami siklus akuntansi secara menyeluruh.
- Menganalisis transaksi keuangan yang lebih kompleks.
- Menyusun jurnal transaksi dan jurnal penyesuaian.
- Melakukan posting dan rekonsiliasi akun.
- Menyusun laporan keuangan secara tepat.
- Memahami pengakuan dan pengukuran aset.
- Memahami pengakuan dan pengukuran liabilitas.
- Memahami accounting treatment untuk equity.
- Mengelola accounting untuk cash dan cash equivalents.
- Mengelola accounting untuk accounts receivable.
- Memahami accounting untuk inventory.
- Menghitung dan mencatat cost of inventory.
- Memahami accounting untuk property, plant and equipment.
- Menghitung depreciation dan impairment.
- Memahami accounting untuk intangible assets.
- Memahami accounting untuk current dan non-current liabilities.
- Memahami accounting untuk bonds dan debt instruments.
- Memahami accounting untuk leases.
- Memahami revenue recognition.
- Memahami accounting untuk income taxes.
- Memahami employee benefits.
- Memahami accounting untuk financial instruments.
- Menyusun laporan arus kas.
- Memahami earnings per share.
- Memahami accounting changes dan error corrections.
- Melakukan analisis dampak transaksi terhadap laporan keuangan.
- Meningkatkan akurasi financial reporting.
- Mengidentifikasi kesalahan accounting.
- Meningkatkan kemampuan dalam menyelesaikan kasus intermediate accounting.
Materi TRAINING INTERMEDIATE ACCOUNTING 2026-2027
Modul 1 — Intermediate Accounting Fundamentals
- Pengertian intermediate accounting
- Tujuan financial reporting
- Accounting information
- Accounting cycle
- Accounting principles
- Accounting assumptions
- Recognition
- Measurement
- Presentation
- Disclosure
- Accrual accounting
- Matching concept
- Revenue recognition
- Expense recognition
- Accounting estimates
- Professional judgment
Modul 2 — Accounting Cycle
- Transaction analysis
- Journal entries
- General ledger
- Trial balance
- Adjusting entries
- Adjusted trial balance
- Financial statements
- Closing entries
- Post-closing trial balance
- Reversing entries
- Accounting worksheet
- Accounting error identification
- Accounting cycle case study
Modul 3 — Financial Statement Preparation
- Statement of financial position
- Income statement
- Statement of comprehensive income
- Statement of changes in equity
- Cash flow statement
- Notes to financial statements
- Classification of current assets
- Classification of non-current assets
- Current liabilities
- Non-current liabilities
- Equity presentation
- Financial statement consistency
Modul 4 — Cash & Cash Equivalents
- Cash
- Cash equivalents
- Petty cash
- Bank account
- Bank reconciliation
- Outstanding checks
- Deposits in transit
- Bank charges
- Errors in bank statement
- Errors in company records
- Restricted cash
- Cash presentation
- Cash control
- Cash reconciliation
Modul 5 — Accounts Receivable
- Trade receivables
- Non-trade receivables
- Notes receivable
- Recognition of receivables
- Measurement
- Allowance for doubtful accounts
- Expected credit losses
- Bad debt expense
- Write-off
- Recovery
- Aging schedule
- Receivables turnover
- Factoring
- Assignment of receivables
- Presentation and disclosure
Modul 6 — Inventory Accounting
- Inventory definition
- Inventory classification
- Inventory cost
- Purchase cost
- Conversion cost
- Freight and handling
- Inventory valuation
- FIFO
- Weighted average
- Specific identification
- Cost of inventory sold
- Ending inventory
- Lower of cost and net realizable value
- Inventory write-down
- Inventory errors
- Inventory count
- Inventory reconciliation
Modul 7 — Inventory Systems
- Perpetual inventory system
- Periodic inventory system
- Purchase transactions
- Sales transactions
- Purchase returns
- Sales returns
- Purchase discounts
- Inventory adjustments
- Physical inventory
- Inventory shrinkage
- Inventory reconciliation
- Gross profit calculation
- Inventory turnover
- Case study inventory
Modul 8 — Property, Plant & Equipment
- Definition of PPE
- Recognition criteria
- Initial measurement
- Acquisition cost
- Capitalization
- Construction cost
- Asset dismantling cost
- Subsequent expenditure
- Repairs and maintenance
- Capital expenditure
- Revenue expenditure
- Component accounting
- Asset disposal
- Asset exchange
- Asset retirement
Modul 9 — Depreciation
- Concept of depreciation
- Depreciable amount
- Useful life
- Residual value
- Straight-line method
- Declining balance method
- Units of production
- Change in useful life
- Change in residual value
- Depreciation expense
- Accumulated depreciation
- Carrying amount
- Depreciation journal entries
- Depreciation case study
Modul 10 — Impairment of Assets
- Concept of impairment
- Indicators of impairment
- Recoverable amount
- Value in use
- Fair value less costs of disposal
- Impairment loss
- Reversal of impairment
- Cash-generating unit
- Impairment testing
- Impact on financial statements
- Impairment case study
Modul 11 — Intangible Assets
- Definition of intangible assets
- Identifiability
- Recognition
- Initial measurement
- Research cost
- Development cost
- Patents
- Copyrights
- Trademarks
- Software
- Customer relationships
- Finite useful life
- Indefinite useful life
- Amortization
- Impairment
- Disposal of intangible assets
Modul 12 — Investment Property
- Definition of investment property
- Recognition
- Initial measurement
- Subsequent measurement
- Fair value model
- Cost model
- Rental income
- Fair value gain or loss
- Transfer to/from investment property
- Presentation and disclosure
Modul 13 — Current Liabilities
- Definition of current liabilities
- Trade payables
- Accrued expenses
- Short-term borrowings
- Current portion of long-term debt
- Unearned revenue
- Provisions
- Payroll liabilities
- Tax liabilities
- Classification of liabilities
- Current ratio
- Working capital impact
Modul 14 — Long-Term Liabilities
- Long-term debt
- Loans payable
- Notes payable
- Bonds payable
- Debt issuance
- Interest expense
- Effective interest method
- Premium
- Discount
- Amortization schedule
- Debt modification
- Debt refinancing
- Debt classification
- Financial statement presentation
Modul 15 — Bonds Payable
- Bond characteristics
- Face value
- Coupon rate
- Market interest rate
- Bond issue price
- Premium bonds
- Discount bonds
- Effective interest method
- Interest expense
- Carrying amount
- Bond redemption
- Bond retirement
- Bond accounting case study
Modul 16 — Leases
- Konsep lease accounting
- Lessee accounting
- Lessor accounting
- Right-of-use asset
- Lease liability
- Lease term
- Lease payments
- Discount rate
- Initial recognition
- Subsequent measurement
- Interest expense
- Depreciation
- Lease modification
- Short-term lease
- Lease disclosure
Modul 17 — Revenue Recognition
- Konsep revenue
- Revenue recognition principles
- Customer contracts
- Performance obligations
- Transaction price
- Allocation of transaction price
- Contract assets
- Contract liabilities
- Variable consideration
- Discounts
- Returns
- Warranties
- Principal vs agent
- Revenue disclosure
- Revenue recognition case study
Modul 18 — Equity Accounting
- Share capital
- Common shares
- Preferred shares
- Share issuance
- Treasury shares
- Share premium
- Retained earnings
- Dividends
- Stock dividends
- Stock splits
- Share-based transactions
- Equity presentation
- Statement of changes in equity
Modul 19 — Financial Instruments
- Financial assets
- Financial liabilities
- Equity instruments
- Initial recognition
- Classification
- Measurement
- Amortized cost
- Fair value
- Fair value through profit or loss
- Fair value through OCI
- Impairment
- Expected credit loss
- Financial instrument disclosure
Modul 20 — Fair Value Measurement
- Konsep fair value
- Fair value hierarchy
- Level 1 inputs
- Level 2 inputs
- Level 3 inputs
- Market approach
- Income approach
- Cost approach
- Valuation techniques
- Fair value adjustments
- Disclosure requirements
Modul 21 — Income Tax Accounting
- Current tax
- Tax expense
- Tax payable
- Deferred tax
- Temporary differences
- Taxable temporary differences
- Deductible temporary differences
- Deferred tax assets
- Deferred tax liabilities
- Tax reconciliation
- Tax rate changes
- Tax loss carryforward
- Presentation and disclosure
Modul 22 — Employee Benefits
- Short-term employee benefits
- Salaries
- Bonuses
- Paid leave
- Post-employment benefits
- Defined contribution plans
- Defined benefit plans
- Pension obligation
- Actuarial assumptions
- Employee benefit liability
- Other long-term employee benefits
- Termination benefits
- Disclosure
Modul 23 — Provisions & Contingencies
- Definition of provision
- Recognition criteria
- Measurement
- Best estimate
- Discounting
- Restructuring provision
- Warranty provision
- Legal claims
- Contingent liabilities
- Contingent assets
- Disclosure
- Provision case study
Modul 24 — Earnings Per Share
- Basic EPS
- Diluted EPS
- Weighted average shares
- Ordinary shares
- Potential ordinary shares
- Convertible instruments
- Options
- Warrants
- Dilution
- EPS calculation
- EPS presentation
- EPS case study
Modul 25 — Accounting Changes & Error Corrections
- Change in accounting policy
- Change in accounting estimate
- Correction of accounting errors
- Prior period errors
- Retrospective application
- Prospective application
- Restatement
- Comparative information
- Disclosure
- Accounting change case study
Modul 26 — Statement of Cash Flows
- Tujuan laporan arus kas
- Operating activities
- Investing activities
- Financing activities
- Cash and cash equivalents
- Direct method
- Indirect method
- Operating cash flow adjustments
- Non-cash transactions
- Acquisition and disposal
- Cash flow reconciliation
- Cash flow analysis
Modul 27 — Comprehensive Income
- Profit or loss
- Other comprehensive income
- OCI components
- Revaluation surplus
- Foreign currency translation
- Financial assets
- Cash flow hedges
- Actuarial gains and losses
- Recycling
- Comprehensive income presentation
Modul 28 — Accounting for Investments
- Investment in debt instruments
- Investment in equity instruments
- Classification
- Measurement
- Dividend income
- Interest income
- Fair value changes
- Investment impairment
- Investment disposal
- Investment accounting case study
Modul 29 — Financial Statement Analysis
- Horizontal analysis
- Vertical analysis
- Trend analysis
- Liquidity ratios
- Solvency ratios
- Profitability ratios
- Activity ratios
- Market ratios
- ROA
- ROE
- Current ratio
- Quick ratio
- Debt-to-equity ratio
- Asset turnover
- Inventory turnover
- Receivable turnover
- Earnings analysis
Modul 30 — Comprehensive Intermediate Accounting Case Study
Peserta akan mengerjakan studi kasus komprehensif yang mencakup:
- Transaction analysis
- Journal entries
- Adjusting entries
- Bank reconciliation
- Accounts receivable
- Inventory
- PPE
- Depreciation
- Intangible assets
- Liabilities
- Bonds
- Leases
- Revenue recognition
- Equity
- Income tax
- Financial instruments
- Provisions
- EPS
- Cash flow statement
- Financial statement preparation
- Financial statement analysis
PT Prima Pelatihan Indonesia adalah perusahaan yang bergerak di bidang training, sertifikasi, dan pengembangan kompetensi sumber daya manusia untuk kebutuhan profesional maupun korporasi. Kami menyediakan berbagai program pelatihan berkualitas yang dirancang sesuai perkembangan industri, regulasi, dan kebutuhan dunia kerja modern. Didukung oleh trainer berpengalaman dan praktisi profesional, PT Prima Pelatihan Indonesia berkomitmen membantu individu serta perusahaan meningkatkan keterampilan, produktivitas, dan daya saing. Program yang tersedia mencakup pelatihan teknis, manajemen, legal, K3, sertifikasi profesi, hingga pengembangan soft skills. Dengan metode pembelajaran interaktif dan aplikatif, kami menghadirkan solusi pelatihan yang efektif, profesional, dan terpercaya di Indonesia Untuk Memahami Hal Tersebut Kami Meyelengarakan Training Intermediate Accounting 2026–2027.
Kontribusi Bimtek Pelatihan :
- Biaya Kontribusi per peserta/orang sebesar: Rp. 6.000.000,- ( Enam Juta Rupiah), dan sudah termasuk Penginapan Hotel 1 kamar untuk 1 peserta ( Singel Bed) Konsumsi Lunch & Dinner, Coffee Break.
- Biaya Kontribusi per peserta/orang sebesar: Rp. 5.000.000,- ( Lima Juta Rupiah ), dan sudah termasuk Penginapan Hotel 1 kamar untuk 2 peserta (Twin Bed) Konsumsi Lunch & Dinner, Coffee Break.
- Biaya Kontribusi Paket Non Penginapan per peserta/orang sebesar: Rp. 4.000.000,- ( EmpatJuta Rupiah , Konsumsi Lunch & Dinner, Coffee Break.
- Kegiatan dapat berupa IN-HOUSE TRAINING (dilaksanakan di ruang meeting Instansi peserta) dengan Minimal 8 Peserta.
FASILITAS PESERTA:
- Sertifikat Pelatihan dari Prima Pelatihan Indonesia ;
- Hardcopy, Modul dan Flashdisk;
- Penginapan Hotel 4 hari 3 malam (Sesuai paket permintaan);
- Konsumsi Dinner & Lunch, Coffee Break;
- Seminar Kit;
- ID Card Peserta dan Tas Pelatihan Eksklusif;
- Jaket
- Penjemputan Bandara ke Hotel Minimal
INFORMASI PENDAFTARAN DAPAT MENGHUBUNGI
Pendaftaran dapat Menghubungi Contact Person Panitia Pelaksana di No. HP/Whatsapp: 0812 3459 2947
FAQ
1. Apa itu Training Intermediate Accounting?
Training Intermediate Accounting adalah pelatihan tingkat menengah yang membahas penerapan akuntansi keuangan untuk transaksi yang lebih kompleks, pengukuran dan penyajian akun, serta penyusunan dan analisis laporan keuangan.
2. Siapa yang cocok mengikuti training ini?
Training cocok untuk accounting staff, senior accountant, accounting supervisor, accounting manager, finance professional, auditor, financial controller, dan profesional yang telah memiliki dasar accounting.
3. Apa saja materi utama yang dipelajari?
Materi mencakup accounting cycle, financial statements, cash, receivables, inventory, PPE, depreciation, impairment, intangible assets, liabilities, bonds, leases, revenue, equity, financial instruments, income tax, employee benefits, EPS, cash flow, dan financial statement analysis.
4. Apakah training membahas jurnal dan transaksi?
Ya. Peserta akan mempraktikkan analisis transaksi, journal entries, adjusting entries, correcting entries, closing entries, serta jurnal untuk berbagai transaksi intermediate accounting.
5. Apakah inventory accounting dibahas?
Ya. Materi mencakup perpetual dan periodic inventory, FIFO, weighted average, inventory cost, COGS, ending inventory, inventory write-down, inventory errors, dan inventory reconciliation.
6. Apakah depreciation dan impairment dibahas?
Ya. Peserta mempelajari berbagai metode depreciation, perubahan estimasi, carrying amount, impairment indicators, recoverable amount, impairment loss, dan reversal secara konseptual serta melalui studi kasus.
7. Apakah lease accounting termasuk materi?
Ya. Materi mencakup lessee dan lessor accounting, right-of-use asset, lease liability, discount rate, lease payments, depreciation, interest expense, dan lease modification.
8. Apakah revenue recognition dibahas?
Ya. Peserta mempelajari customer contracts, performance obligations, transaction price, allocation, variable consideration, contract assets, contract liabilities, serta berbagai kasus revenue recognition.
9. Apakah income tax accounting dibahas?
Ya. Materi mencakup current tax, deferred tax, temporary differences, deferred tax assets, deferred tax liabilities, dan tax reconciliation.
10. Apakah laporan arus kas dibahas?
Ya. Peserta mempelajari operating, investing, dan financing activities serta metode direct dan indirect dalam penyusunan laporan arus kas.
11. Apakah EPS dibahas?
Ya. Materi mencakup basic EPS, diluted EPS, weighted average shares, convertible instruments, options, warrants, dan dilution.
12. Apakah training mencakup financial statement analysis?
Ya. Peserta akan mempelajari analisis horizontal, vertical, trend analysis, liquidity, solvency, profitability, efficiency, dan berbagai financial ratios.
13. Apakah ada studi kasus?
Ya. Training dilengkapi studi kasus komprehensif yang menggabungkan berbagai topik intermediate accounting mulai dari transaksi hingga penyusunan dan analisis laporan keuangan.
14. Apakah training cocok untuk auditor?
Ya. Materinya relevan bagi auditor karena mencakup pengakuan, pengukuran, penyajian, rekonsiliasi, accounting estimates, financial instruments, provisions, leases, revenue, dan area accounting yang sering menjadi perhatian dalam financial reporting.
15. Apa manfaat mengikuti Training Intermediate Accounting?
Peserta diharapkan mampu menangani transaksi accounting yang lebih kompleks, meningkatkan akurasi pencatatan dan pelaporan, memahami dampak transaksi terhadap laporan keuangan, serta meningkatkan kemampuan analisis financial reporting.
16. Apakah materi dapat disesuaikan dengan kebutuhan perusahaan?
Ya. Studi kasus dan latihan dapat disesuaikan dengan industri, jenis transaksi, sistem accounting, dan kebutuhan financial reporting perusahaan.
