Pembahasan Ujian PAI: A40 – No. 2 – November 2010

4 type of accumulating cost data are :

1. Type of cost
2. Line of business
3. Department or cost centre
4. Function

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.