Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2014 |
| Nomor Soal | : | 29 |
SOAL
Manakah yang salah dari pernyataan berikut ini adalah
- Time focus dari financial accounting adalah current and future
- Reporting obligation pada management accounting adalah mandatory
- Precision dari management accounting adalah highly exact
- Accounting standard untuk management accounting adalah Statutory
- i dan iii
- ii dan iv
- i, ii, dan iv
- i, ii, iii, dan iv
| Pembahasan | Chapter 15 Page 480[1]: Figure 15 – 4. Differences between financial accounting and management accounting: | Issue | Financial Accounting | Management Accounting | | Audience | Primarily | internal | | Time focus | Current and historical | Current and future | | Accounting standards | Statutory and GAAP | Selected by company | | Precision | Highly exact | Permits estimates | | Non-monetary information | Little | Extensive | | Reporting obligations | 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 | d. i, ii, iii, dan iv |
