Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntasi |
| Periode Ujian |
: |
Mei 2011 |
| Nomor Soal |
: |
19 |
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
| Pembahasan |
Chapter 4 Page 104[1] :
The conceptual framework of financial accounting:
- accrual basis accounting, a company records revenues whe they are earned and expenses when they are incurred, even if cash has not actually changed hands
- cash basis accounting is a system which a company recognizes revenues or expenses only when it receives or disburses cash
- modified cash-basis accounting is actually a combitnation of cash –basis and accrual basis accounting know 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 |
