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 |
