Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2013 |
| Nomor Soal | : | 4 |
SOAL
Yang manakah dari jenis income dibawah ini yang dikategorikan sebagai liability:
- Collected income
- Unearned income
- Accrued income
- Deferred income
- i benar
- ii benar
- i dan iii benar
- i, ii dan iv 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 | b. ii benar |
