Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Maret 2014 |
| Nomor Soal |
: |
29 |
SOAL
Manakah yang salah dari pernyataan berikut ini adalah
- Time focus dari financial accounting adalah current and future
- Reporting obligation pada management accounting adalah mandatory
- Precision dari management accounting adalah highly exact
- Accounting standard untuk management accounting adalah Statutory
- i dan iii
- ii dan iv
- i, ii, dan iv
- i, ii, iii, dan iv
| Pembahasan |
Chapter 15 Page 480[1]:
Figure 15 – 4. Differences between financial accounting and management accounting:
| Issue |
Financial Accounting |
Management Accounting |
| Audience |
Primarily |
internal |
| Time focus |
Current and historical |
Current and future |
| Accounting standards |
Statutory and GAAP |
Selected by company |
| Precision |
Highly exact |
Permits estimates |
| Non-monetary information |
Little |
Extensive |
| Reporting obligations |
Mandatory |
Mostly optional |
[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. i, ii, iii, dan iv |
