Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2013 |
| Nomor Soal | : | 14 |
SOAL
Kombinasi dari cash-basis dan accrual-basis accounting disebut dengan
- Double accounting basis
- Going concern accounting principles
- Modified cash-basis accounting
- Modified realization principles
| Diketahui | Chapter 4 Page 104[1]: Most cash-basis accounting is actually a combination of cash-basis and accrual-basis accounting, known as modified cash-basis accounting
[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. Modified cash-basis accounting |
