Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Berikut adalah perbedaan antara akuntansi keuangan (financial accounting) dan akuntansi manajemen (management accounting) dalam berbagai aspek:
| Aspects | Financial Accounting | Management Accounting |
| Audience | Primarily external | Internal |
| Time Focus | Current and historical | Current and future |
| Precision | Highly exact | Permits estimates |
| Non-monetary information | Extensive | Little |
| Accounting standards | Statutory and GAAP | Selected by company |
Berdasarkan tabel di atas, aspek manakah yang tidak benar dalam menjelaskan perbedaan antara akuntansi keuangan dan akuntansi manajemen?
- Audience
- Time focus
- Precision
- Non-momentary information
- Accounting standards
Differences between financial accounting and management accounting[1]
| Issue | Financial Accounting | Management Accounting |
| Audience | · Primarily external | · 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 |
Jawaban: d. Non-monetary information
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
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