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Pembahasan Ujian PAI: A40 – No. 30 – November 2013

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A40 - AkuntansiAktuariaEdukasiPembahasan Ujian Profesi Aktuaris (Persatuan Aktuaris Indonesia / PAI)

Pembahasan Soal Ujian Profesi Aktuaris

Institusi : Persatuan Aktuaris Indonesia (PAI)
Mata Ujian : Akuntansi
Periode Ujian : November 2013
Nomor Soal : 30

SOAL

Perbedaan antara Activity Based Costing [ABC] danTraditional Costing System [TCS] adalah

  1. Berdasarkan asumsi TCS: services generate costs
  2. Berdasarkan asumsi TCS: product generate costs
  3. Berdasarkan asumsi ABC: product generate costs
  4. Berdasarkan asumsi ABC: activity generate costs
  1. i dan iii benar
  2. ii dan iii benar
  3. ii dan iv benar
  4. i dan iv benar
[showhide type more_text=”Kunci Jawaban & Pembahasan” less_text=”Sembunyikan Kunci Jawaban & Pembahasan”]
Pembahasan Chapter 16 Page 509[1]:

Traditional costing systems assume that products generate costs. ABC assumes that activities generate costs.

[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
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