Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Juni 2013 |
| Nomor Soal | : | 21 |
SOAL
Perbedaan utama antara Management Accounting[MA] dan Financial Accounting [FA] adalah:
- Time focus dari FA adalah current dan future
- Non-monetary information dari MA adalah extensive
- Precision dari MA adalah highly exact
- Reporting Obligations dari FA adalah mandatory
- iv benar
- i dan iii benar
- ii dan iv benar
- i,ii dan iv benar
| Pembahasan | Chapter 15 Page 476[1]: | issue | financial accounting | management accounting | | Audience | primary external | internal | | time focus | current and historical | current and future | | accounting standards | statutory and GAAP | selected by company | | precision | highly exact | permits estimates | | non monetary obligation | little | extensve | | reporting obligation | mandatory | mostly optional |
[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. ii dan iv benar |
