Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Maret 2013 |
Nomor Soal |
: |
19 |
SOAL
Konsep akuntansi yang mengatakan bahwa perusahaan harus menyajikan akun pada neraca dan laporan rugi laba berdasarkan pada biaya yang sebenarnya pada saat pembelian, adalah:
- acquisition-costconcept
- historical-cost concept
- initial-recordingconcept
- a,b dan c benar
Pembahasan |
Chapter 4 Page 91[1]:
Cost concept, also called the historical-cost concept, initial-recording concept, or the acquisition-cost concept. The cost concept states that companies should post items on the balance sheet and the statement of operations according to their actual cost at the time of purchase.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
d. a,b dan c benar |