Pembahasan Ujian PAI: A40 – No. 16 – November 2016

PEMBAHASAN

To record dividend applied to a policy premium.[1]

The quarterly accounting entry for this policyowner’s premium payment is:

Jurnal umum:

Policy Dividends Due and Unpaid……………………XXX

Cash……………………………………………………………XXX

Premium Income…………………………………………XXX

To record the establishment of estimated policy dividends payable.

Policy Dividends Payable……………………………XXX

Policy Dividends Due and Unpaid……………………XXX

Maka jika pemegang polis ingin menggunakan dividend yang akan diterimanya untuk mengurangi premi dalam jumlah yang sama setiap triwulannya, jurnal Policy Dividends Due and Unpaid akan menjadi debit dengan jumlah sesuai dengan policy dividends payable pada soal nomor 15, yaitu 300.000.

Cash = Premium Income – Policy Due and Unpaid

= 900.000 – 300.000

= 600.000

Jawaban

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.