Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Juni 2010 |
| Nomor Soal |
: |
28 |
SOAL
Aktifitas akuntansi yang dapat dikategorikan sebagai management accounting adalah:
- Tax preparation
- Financial statement preparation
- Regulatory reviews
- Cost accounting
| Pembahasan |
Chapter 1 Page 16 [1]:
| accounting activities |
private accountants |
public accountants |
| financial accounting |
accounting transactions |
management advisory services |
|
financial statement preparation |
tax service |
|
tax preparation |
financial analysis |
|
financial analysis |
regulatory review |
|
internal auditing |
external auditing |
| management accounting |
budgeting |
management advisory services |
|
cost accounting |
|
|
financial analysis |
|
|
internal auditing |
|
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
d. Cost accounting |
