Pembahasan Ujian PAI: A40 – No. 12 – Juni 2015

PEMBAHASAN

Cash-basis accounting is a system in which a company recognizes revenue or expenses only when it receives or disburses  cash. A company records a cash receipt in the same accounting period in which it receives the cash.[1]

Jawaban: b. Mencatat pengeluaran pada saat pembayaran

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.