Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2011 |
| Nomor Soal | : | 22 |
SOAL
Proses perhitungan dari account’s ending balance pada tanggal tertentu dikenal dengan istilah
- Closing the account
- Journal the account
- Posting the account
- Footing the account
| Pembahasan | Chapter 3 Page 65[1]: The process of calculating an accounts ending balance as of a particular date is known as footing the account
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. Footing the account |
