Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2012 |
| Nomor Soal | : | 16 |
SOAL
Berikut adalah jenis aset yang termasuk kedalam kategori short term :
- Mortgage loans
- Real estate
- Treasury bills
- Buildings
| Pembahasan | Chapter 2 Page 38[1]: Liquid assets are short term assets in that they are expected to be converted into cash or consumed within the current accounting period, generally one year : - Cash
- Cash equivalent :
- Certificates of deposit
- Treasury bills
- Commercial paper and receivables such as premium due and reinsurance ceded
[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.Treasury bills |
