Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2012 |
| Nomor Soal | : | 17 |
SOAL
Transaksi yang dihasilkan Cash Inflows dari kegiatan financial adalah :
- Loans from creditor
- Receipt of securities interest and dividends
- Sales of bonds, mortgage loans, stocks, property, buildings
- Receipt of principal and interest on loan repayments
| Pembahasan | Chapter 5 Page 123[1]: Financing activities, are transactions involving broowed finds and cash payment to or from owner fo the company: - Issuing, repurchasing, or retiring common stock
- Paying cash dividends to stockholders
- Borrowing and repaying funds loaned by creditors
[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. Loans from creditor |
