Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Juni 2010 |
Nomor Soal |
: |
8 |
SOAL
Yang tidak termasuk kedalam kategori Owners’ Equity adalah:
- outstanding Stock,
- Additional Paid-in Capital,
- Treasury Stock,
- Unassigned Surplus (SAP) or Retained Earnings (GAAP)
Pembahasan |
Chapter 2 Page 41 [1]:
Typical owner equity accounts include
- Common stock
- Preferred stock
- Additional paid in capital
- Treasury stock
- Unassigned surplus (statutory accounting) or retained earning (GAAP)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
a. outstanding Stock |