Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
September 2012 |
| Nomor Soal |
: |
22 |
SOAL
Berikut diketahui :
- Cash value of a policyowner’s ordinary policy = 9.000
- Cash value of 100 in paid-up additions =50
- Dividend accumulations = 400
- Policy loan (outstanding) = 2.000
- Policy loan interest (outstanding) = 150
Pembukuan dari pembayaran ini adalah :
- Surrenders paid-ordinary……………………………………………………. 9.050
Dividend accumulations………………………………………………………………….. 400
Policy loans………………………………………………………………………………… 2.000
Policy loans interest……………………………………………………………………….. 150
Cash………………………………………………………………………………………… 11.600
- Surrenders paid-ordinary…………………………………………………….. 9.050
Dividend accumulations………………………………………………………… 400
Policy loans………………………………………………………………………………… 2.000
Policy loans interest…………………………………………………………………………150
Cash……………………………………………………………………………………………7.300
- Surrenders paid-ordinary……………………………………………………… 9.050
Policy loans……………………………………………………………………….. 2.000
Policy loans interest………………………………………………………………. 150
Cash………………………………………………………………………………………… 10.800
Dividend accumulations………………………………………………………………….. 400
- Surrenders paid-ordinary……………………………………………………….. 9.050
Dividend accumulations…………………………………………………………………. 400
Policy loans……………………………………………………………………………….. 2.000
Policy loans interest………………………………………………………………………..150
Cash………………………………………………………………………………………….. 6.500
| Diketahui |
- Cash value of a policyowner’s ordinary policy = 9.000
- Cash value of 100 in paid-up additions =50
- Dividend accumulations = 400
- Policy loan (outstanding) = 2.000
- Policy loan interest (outstanding) = 150
|
| Rumus yang digunakan |
Chapter 10 Page 319[1] :
Cash value of the policy……………………………………………………..…….$ 9.000
Plus cash value of the paid-up additions…………………………….…………..$50
Plus dividend accumulations…………………………………………….……….$ 400
Total………………………………………………………………………………………..$ 9.450
Minus policy loan…………………………………………………………….…….…$2.000
Minus policy loan interest……………………………………………………………$150
Net payable to policyowner (cash surrender value) $ 7.300 |
| Proses pengerjaan |
Surrenders paid-ordinary……………………………………………… 9.050
Dividend accumulations………………………………………………….. 400
Policy loans…………………………………………………………… 2.000
Policy loans interest……………………………………………………150
Cash……………………………………………………………………….7.300
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
b. Surrenders paid-ordinary……………………………………………… 9.050
Dividend accumulations………………………………………………….. 400
Policy loans…………………………………………………………… 2.000
Policy loans interest……………………………………………………150
Cash……………………………………………………………………….7.300 |
