Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntasi |
Periode Ujian |
: |
Juni 2014 |
Nomor Soal |
: |
27 |
SOAL
Manakah dari jenis income berikut ini yang dikategorikan sebagai asset :
- collected income
- unearned income
- uncollected income
- accrued income
- deferred income
- i, iv dan i benar
- ii, iii dan iv benar
- iii, iv dan v benar
- i, iv dan v benar
Pembahasan |
Chapter 12 Page 386[1] :
Figure 12- 4. Types of income
Type of Income |
Received? |
Earned? |
Account Classifications |
Collected |
Yes |
Yes |
Revenue |
Unearned |
Yes |
No |
Liability |
Uncollected (due) |
No |
Yes |
Asset |
Accured |
No |
Yes |
Asset |
Deferred |
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 |
c. iii, iv dan v benar |