Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Juni 2010 |
| Nomor Soal |
: |
27 |
SOAL
Salah satu prinsip untuk maintaining accounts dimana perusahaan mencatat transaksi bisnisnya dalam monetary terms, disebut:
- Cost concept
- Full-disclosure concept
- Measuring-unit concept
- Time period concept
| Pembahasan |
Chapter 4 Page 94 [1]:
Principles for maintaining accounts :
- Cost concept : a company uses the historical cost paid for an asset in its financial statements
- Mesuring unit concepts : a company records its business transaction in monetary terms
- Full disclosure concept : a company report all necessary information so that interested users are not misled
- Time period concepts : a company reports its business transactions during a specified accounting period
- Realization principles : a company recognizes revenue when it is earned, regardless of when the company receives cash for its business transaction
- Matching principle : a company recognizes expenses when the company earns the revenue related to those expenses, regardless of when the company receives cash for its business transaction
[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. Measuring-unit concept |
