Pembahasan Ujian PAI: A40 – No. 14 – Mei 2012

A cash outflow is a use of funds. A cash payment to purchase a bond is a use of funds.Increase as a result of:

• An increase in an asset account (purchasing an asset)
• A decrease in a liability account (paying off a loan)
• A decrease in stockholder equity (retiring or repurchasing a company’s own common stock)
• A payment of expenses
• A net loss

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.