Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2011 |
| Nomor Soal | : | 13 |
SOAL
Perubahan arus kas perusahaan dapat terjadi karena adanya 3 aktivitas seperti operating activities, investing activities dan financing activities. Berikut ini aktivitas yang merupakan bagian dari operating activities:
- Receiving investment income
- Collecting the interest from the loans
- Paying cash dividends to stockholder
- Sales of bonds
| Pembahasan | Chapter 5 Page 123[1]:
Operating activities, are those activities associated with a company’s major lines of business and involve transaction that directly determine a company’s net income- Selling insurance and annuity product
- Paying claims
- Receiving investment income (such as bond interest and dividend income In stock)
- Increasing or decreasing the liability for future policy benefit
- Paying expenses
[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. Receiving investment income |
