Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2013 |
| Nomor Soal | : | 19 |
SOAL
Konsep akuntansi yang mengatakan bahwa perusahaan harus menyajikan akun pada neraca dan laporan rugi laba berdasarkan pada biaya yang sebenarnya pada saat pembelian, adalah:
- acquisition-costconcept
- historical-cost concept
- initial-recordingconcept
- a,b dan c benar
| Pembahasan | Chapter 4 Page 91[1]:
Cost concept, also called the historical-cost concept, initial-recording concept, or the acquisition-cost concept. The cost concept states that companies should post items on the balance sheet and the statement of operations according to their actual cost at the time of purchase.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. a,b dan c benar |
