Pembahasan Ujian PAI: A40 – No. 23 – November 2015

Cost Accumulation[1]

Four methods of accumulating cost data are by (1) type of cost, (2) line of business, (3) department or cost center, and (4) function.

Jawaban: d. Besarnya biaya

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