Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Juni 2014 |
| Nomor Soal |
: |
9 |
SOAL
Ketika perusahaan asuransi menerbitkan sejumlah saham yang harganya di atas nilai par, maka perusahaan asuransi tersebut akan mencatat perbedaan per lembar saham antara harga penerbitan dengan nilai par nya ke dalam akun berikut ini:
- Paid in capital in excess of par
- Premium on preference stock
- Additional paid-in capital
- i dan ii benar
- iii benar
- i dan iii benar
- i, ii dan iii benar
| Pembahasan |
Chapter 5 Page 128 [1]:
When a U.S. company issues a share of stock for a price above its par value, the company records the difference per share between the value, the company records the difference per share between the issue price and the par value in an account called Additional Paid-In Capital, also known as Paid-In Capital in Excess of Par or Premium on Common Stock
[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. i dan iii benar |
