Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Mei 2012 |
Nomor Soal |
: |
18 |
SOAL
Dari jenis pendapatan premi berikut, manakah yang tidak termasuk kedalam received :
- Non admitted
- Unearned
- Accrued
- Uncollected
Pembahasan |
Chapter 12Page 386 [1]:
Figure 12-4 Types of Income
Jenis Income |
Received? |
Earned? |
Klasifikasi Akun |
Collected |
Yes |
Yes |
Revenue |
Unearned |
Yes |
No |
Liability |
Uncollected [due] |
No |
Yes |
Asset |
Accrued |
No |
Yes |
Asset |
Deffered |
No |
No |
Asset |
Nonadmitted [Statutory accounting practices only] |
No |
Yes |
Nonadmitted Asset |
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
Anulir
a.Non admitted, c.Accrued dan d.Uncollected benar |