Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Diketahui data transaksi arus kas suatu perusahaan spesialis pembuat kardus kotak suara pemilu:
- Cash sales to customer: 14.500
- Payment to employees and suppliers: 8.500
- Purchase of property: 21.000
- Making loans to other party: 5.000
- Sales of bonds: 24.500
- Increases in current liabilities: 7.000
Nilai net cash provided by operating activities berdasarkan data transaksi di atas adalah:
- 6.000
- 8.000
- 11.500
- 13.000
- 14.500
| Pembahasan | Chapter 5 Page 124[1] : Figure 5-7. Cash flow transactions classified by type of activity
Berdasarkan tabel di atas maka dapat ditentukan data transaksi arus kas suatu perusahaan spesialis pembuat kardus kotak suara pemilu di atas yang masuk kategori operating activities:
Nilai net cash provided by operating activities berdasarkan data transaksi di atas adalah: Cash sales to customer – Payment to employees and suppliers + Increases in current liabilities = 14.500 – 8.500 + 7.000 = 13.000 [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. 13.000 |