This course will discuss the environmental factors, situations and motivations behind Creative Accounting to help you gauge the believability and reliability of financial reports.
DurationProgramme Objective
This course will discuss the environmental factors, situations and motivations behind Creative Accounting to help you gauge the believability and reliability of financial reports.
The common Accounting Cycles which are prone to Creative Accounting, as well as real-life case studies will also be highlighted for discussion.
Programme Outline
What is creative accounting?
Reasons for using creative accounting
Relationship between creative accounting and fraud
Situations where creative accounting is more likely
Types of creative accounting
Environmental factors influencing creative accounting
Earnings management and red flags
Five accounting cycles that are prone to creative accounting
Sales and accounts receivable
Expense and accounts payable
Human resource and payroll
Capital expenditure
Off balance sheet
Concealing creative accounting
Usefulness and limitation of financial statements analysis in detecting creative accounting
Case studies:
Xerox
Enron
Tyco
WorldCom
The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore. ISCA’s vision is to be a world-class accountancy body of trusted professionals, contributing towards an innovative and sustainable economy.
There are over 33,000 ISCA members making their stride in businesses across industries in Singapore and around the world.
Established in 1963, ISCA is an advocate of the interests of the profession. Complementing its global mindset with Asian insights, ISCA leverages its regional expertise, knowledge, and networks with diverse stakeholders to contribute towards the advancement of the accountancy profession.
ISCA is the Designated Entity to confer the Chartered Accountant of Singapore - CA (Singapore) - designation.
ISCA is a member of Chartered Accountants Worldwide, a global family that brings together the members of leading institutes to create a community of over 1.8 million Chartered Accountants and students in more than 190 countries.
It includes the double-entry system of bookkeeping, preparation of financial statements, accounting for assets such as cash and inventories and the importance of controls over these assets, as well as analysis of financial statements using ratios.
This Diploma programme aims to equip aspiring students with necessary knowledge and skills to work as accounting or finance professional in any sector of public or private organisations as well as to promote graduates to relevant bachelor degree programmes in Accounting and/or Finance with worldwid...
Accounting is the recording of financial transactions such as profits, losses, credits and debits plus storing, sorting, retrieving, summarizing and presenting the information in various reports and analyses.
The study of Accounting Standards is to equip learners with an aim to develop an understanding of issues that impact on the financial environment and reporting
Gain knowledge to perform various functions of bookkeeping and accounting procedures & also learn to oversees responsibilities in bookkeeping / accounting positions
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