Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
A40 – Akuntansi |
Periode Ujian |
: |
November 2016 |
Nomor Soal |
: |
8 |
SOAL
Diketahui data posisi per 31 Desember sebagai berikut:
Additional paid-in capital |
400.000 |
Net Unrealized Gains (Losses) |
200.000 |
Retained Earning |
3.000.000 |
Treasury stock |
(100.000) |
Stock |
50.000 |
Hitunglah total stockholder’s equity:
- 3.600.000
- 3.350.000
- 3.550.000
- 3.400.000
- 3.250.000
Rumus |
Total stockholder’s equity = Additional paid-in capital + Stock + Treasury Stock + Net Unrealized Gains (Losses) + Retained Earning |
Pembahasan |
Total stockholder’s equity = 400.000 + 50.000 – 100.000 + 200.000 + 3.000.000
= 3.550.000 |
Jawaban |
c. 3.550.000 |