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 |