FINANCE & ACCOUNTING

- Pengertian akuntansi & tujuan akuntansi - Persamaan dasar akuntansi (Asset = Liability + Equity) - Konsep debit-kredit & double entry bookkeeping - Standar akuntansi di Indonesia (SAK, PSAK) - Prinsip akuntansi yang berlaku umum - Etika & tanggung jawab akuntan

- Jenis dokumen: invoice, receipt, credit note, debit note, bukti transfer - Karakteristik dokumen yang valid & lengkap - Numbering & coding system - Document retention policies - Practice: Identify & classify various financial documents

- Jurnal umum & jurnal khusus (sales, purchase, cash) - Posting ke general ledger - Chart of accounts structure - Account coding & classification - Manual journaling vs software journaling - Practice: Create journals & post to ledger

- Balance sheet structure & format - Asset classification & valuation - Liability & equity presentation - Current vs non-current items - Trial balance & adjustments - Practice: Prepare balance sheet

- PPh pasal 21, 23, 25, 26, 29 basics - PPN & tarif PPN - Tax calculation & withholding - Monthly & annual tax reporting - Tax support documentation - Practice: Calculate & document taxes

- Financial ratios: liquidity, profitability, solvency - Trend analysis & comparison - Key performance indicators (KPIs) - Budget vs actual variance analysis - Financial health assessment - Practice: Analyze financial statements & create insights

- Struktur holding company & divisi-divisi - Organizational chart FAT (Finance & Accounting Team) - Peran & tanggung jawab setiap posisi - Proses alur keuangan dari divisi ke pusat - Sistem pelaporan & hirarki - Observasi langsung departemen FAT

- Data entry procedures & standards - Manual entry di Excel & accounting software - Accuracy checks & verification - Duplicate prevention - Error identification & correction - Speed & accuracy training - Practice: High-volume data entry tasks

- Bank statement analysis - Reconciliation process step-by-step - Identifying discrepancies & outstanding items - Timing differences - Multi-bank reconciliation (untuk holding) - Cash flow monitoring - Practice: Perform monthly bank reconciliation

- Income statement structure & format - Revenue recognition & classification - Expense categorization & allocation - Gross margin & operating income - Other income & expenses - Practice: Prepare income statement

- Property tax, vehicle tax, excise, dll - Annual tax return preparation support - Compliance checklist & calendar - Tax audit readiness - Documentation requirements - Practice: Prepare tax compliance documentation

- Report writing & formatting - Executive summaries - Presentation skills untuk financial data - Visualization & charts - Stakeholder communication - Practice: Create financial reports & presentations

- Microsoft Excel fundamentals: functions, formulas, pivot tables - Introduction to accounting software (Accurate/MYOB/SAP) - System navigation & basic operations - Data input & retrieval - Report generation basics - Practice: Excel tasks & software navigation

- Filing system: chronological, alphabetical, numerical - Physical file management & storage - Digital file management & organization - Backup & disaster recovery - Archival & retention - Security & confidentiality - Practice: Organize & file documents

- VLOOKUP, INDEX-MATCH untuk data analysis - Pivot tables untuk reporting - Conditional formatting & data validation - Macro basics (jika applicable) - Creating accounting templates - Practice: Build accounting spreadsheets & reports

- Statement of changes in equity - Cash flow statement: operating, investing, financing activities - Indirect vs direct method - Multi-entity consolidation basics - Practice: Prepare supporting statements

- Audit process & timing - Audit schedule preparation - Supporting documentation compilation - Workpapers & evidence - Audit finding tracking - Post-audit follow-up - Practice: Support actual audit process (seasonal)

- Reflection: key learnings dari 6 bulan - Skill assessment & mastery level - Common errors & prevention - Career paths di accounting & finance - Professional certifications (CPA, CIA, etc) - Final mentoring dengan Direktur/Manager FAT - Interview preparation & recommendation letter - Create finance & accounting portfolio

- Purpose & importance of notes - Accounting policies disclosure - Contingent liabilities - Subsequent events - Related party transactions - Practice: Prepare financial statement notes