Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2013 |
| Nomor Soal | : | 13 |
SOAL
Perbedaan antara Financial Accounting [FA] dan Management Accounting [MA] adalah:
- FA : extensive non-monetary information sedangkan MA: little non-monetary information
- FA SAP dan GAAP Acoounting Standard, sedangkan MA:hanya GAAP
- FA : highly exact precision sedangkan MA:permit estimates
- FA : primarily internal audience, sedangkan MA:external
| Pembahasan | Chapter 15 Page 476[1]:| issue | financial accounting | management accounting | | Audience | primary 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 obligation | little | extensve | | reporting obligation | 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 | c. FA : highly exact precision sedangkan MA:permit estimates |
