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Are you looking for easy accounting tutorial? If yes then you have come to the right place. Accounting is a weekly column by Lie Dharma Putra and his friends, not only cover the field of accounting but also financial and tax.

Established since 2007, hosts more than 1300 articles (still growing), and has helped millions accounting student, teacher, junior accountants and small business owners, worldwide.

Accounting Financial is for you, if you are:

  • An accounting student and is seeking accounting materials, in addition to the lecture’s handout at school; or
  • An accounting fresh-graduated and is looking for refreshers, before applying job or enrolling CPA exam; or
  • An accounting teacher and is looking for additional material to complete your research or lecture handout; or
  • A practitioner (chartered accountant, public accountant, bookkeeper, other accounting position) and is looking for some pointers to solve problem, in within the accounting, financial or tax.


About Putra (Professionally and Personally)

Lie Dharma Putra CPA

Lie Dharma Putra, CPA

Thanks for checking my personal bio out. My name is Lie Dharma Putra. Family and close friends call me Putra, and my clients call me “Lie.” Both are fine. I born in a beautiful island called “Bali” (Indonesia) and am living in three big cities (California, Brisbane and Jakarta).

A. Professional

I am an accountant, CPA holder since 2001. While many of my readers assume I am an accounting professor (which was actually my dream profession), the truth is I am not. Well, dream is certainly a good thing we should have, but real life is the one keeps us going on.



I have ever been:

  • a bookkeeper for a small business, just after graduation of my accounting bachelor degree. Here, I helped the business owners to figure out where their monies come from and go out, and what their bottom line for the period.
  • an auditor for a small [and nice] accounting firm, until I found myself bored; living with clients’ financial statements but wasn’t able to understand what the things behind the numbers were exactly. Five years later, I decided to quit from the auditing life and put my hands into dirty works of company’s financial flows from scratch again.
  • a financial analyst for a multi-nations company. Here I analyzed the company-wide financial performance, cross-operates in five countries (Canada, Japan, Singapore, Indonesia, Australia). My CFO and I, traveled cross those countries at least once in a month.
  • Finance and Accounting manager for three medium enterprises. I was in charge to manage day-to-day finance and accounting roles, making sure the company is accounting standard and taxlaw compliant.
  • a tax consultant (in a joint operation with other practitioners in Indonesia and the United States) for five years, helped tens of company and individual who were struggling with taxations (tax planning, tax filings, tax refund, and litigation.)
  • a financial controller for medium corporations at Costa Mesa, CA (2007 – 2009)

Currently, I am:

  • board member of several corporations in Jakarta, Australia and United States
  • a brick and mortar small business owner, I started up with family members and myself since 2010
  • a trusted business adviser, operates in within the cities I am living.


B. Personal

  • My Greatest Achievement – Quitting from 5-to-9 employee status
  • I am Known for – My persistence and stubbornness in beating problems and eventually win.
  • I Truly Respect – Managers who would prefer spending time to help staffs than having jokes in the meeting room.
  • Cool people on my book is – Those who strive in delivering best stuffs, elevating the courage to take the risk, maintaining the consistency of telling the truth, and keep looking for ways to increase the capacity for sacrifice.
  • My Biggest Regret – Not being there when my lovely grandma, who adopted me as a son when I was a baby, passed away in 2011
  • Moments I’d Like To Forget – The day I was waiting for the wrong bus and ridiculously ended up walking (on my tired foot) home, in Queensland.
  • Thing that made me uncomfortable (lately) – Not many things are able to push my uncomfortable button. However, having the fact that today’s successes are more often about ‘who-you -know’ than ‘what-you-know’, I have to admit that I am uncomfortable. The danger, though, is that people spend more time on pitching and pleasing the big guys in the club (and pretend to be one of them) rather than actually producing quality products/services.
  • My first Mobile – was a huge Nokia 3210 I purchased in Indonesia at Rp 1,200,000 ($ 1000), in 1997, what a pricey gadget!


Disclosure and Disclaimer

Since is often read (and probably referred to) by over ten thousand of professional and business people in general every day, I think it is a good idea to include some disclosures and disclaimers here.

A. Disclosures:

What is the platform used by the website? is developed using a popular content management system (CMS) called WordPress (used under the General Public License (GPL).

Who maintain the website? At its early stage, the website was personally maintained by me (Lie Dharma Putra) alone. Since 2009, it’s maintained by an Indonesian IT freelancer, Jose Gunawan.

Who write and publish the articles? Over 60 percent of the materials are provided by staffs, and the rest are personally written by me (Lie Dharma Putra.)

What is the website revenue source? was initially launched as a subscription-based publication for professionals and business people. But on its 1st milestone (August 2008) I decided to make it an open journal. I wants to make all materials become available and readable for accounting students (including professionals) around the Globe for free. Since that time it became a not-for-profit website. About a half portion of the website’s carrying cost is covered by revenues generated from advertisement displayed on the website, and the rest is personally funded by me (Lie Dharma Putra.)

Does the sell advertising space? Everybody needs money. So do I (i.e. I need to pay staffs and hosting services regularly.) But profit is not the main purpose here. So, YES, it offers advertisement space but on a very limited form and spots—as they are clearly marked on the website. It does not offer “hyperlink text” advertisement and it does not include ads inside the content area. It keeps the ads minimal in the effort of providing easy reading experience to the users.



While the has made its utmost to make the information on the website as accurate as possible, the information on this Web server is for personal and/or educational use only and is provided in good faith without any express or implied warranty.

There is no guarantee given as to the accuracy, consistency and continuity of any individual pieces of content on website. and its authors do not act as consultant to users of the website. All materials on the website are provided “as is.”

The does not accept responsibility for any loss or damage caused by access and use of the information contained on its webpages. While the Website will make every effort to ensure the availability and integrity of its content at no cost on user’s side, it cannot guarantee that these will always be available as they are now, and/or free of any defects. Users should take this into account when accessing and using the website. All access and use is at the risk of the user.

Information provided about topics and subjects being here are in the purpose of educating only, not to be taken as professional services. The reserves the right to discontinue or vary such topics and subjects at any time without notice to its users.

The may refer to some trustful resources, and it may display advertisement—in the form of banner, text links or interactive media—as well. But it does not mean that endorses those sites or material on them in any way. has no obligation to check the quality and security of those sites thus is not responsible for any loss or damage caused by visiting and using those sites.

Should you have any questions about Accounting Financial Tax or me personally, feel free to make a contact or send me e-mail at Follow me on Twitter Like Accounting Financial Tax on Facebook or add Putra on Google Plus . Don’t know where to start? You can start here Or visit the Beginner’s Guide section(~Latest Updated: February 02’ 2014)

Are you looking for easy accounting tutorial? Established since 2007, hosts more than 1300 articles (still growing), and has helped millions accounting student, teacher, junior accountants and small business owners, worldwide.