Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | A40 – Akuntansi |
| Periode Ujian | : | Mei 2017 |
| Nomor Soal | : | 11 |
SOAL
Diketahui akun-akun dari balance sheet sebagai berikut :
| Bonds and other debt securities | 600 |
| Long term liabilities | 70 |
| Stockholder equity | 50 |
| Equity securities (stocks) | 50 |
| Policy loan | 200 |
| Premium receivable | 100 |
| Investment income due and accrued | 40 |
| Deferred policy acquisition cost | 60 |
| Property and equipment | 90 |
| Future policy benefits : life | 300 |
| Mortgage loans | 150 |
| Cash | 300 |
| Short term investment | 70 |
| Future policy benefits: annuity | 200 |
| Retained earnings | 270 |
| Future policy benefits: health | 350 |
| Claim payable | 80 |
| Account payable | 50 |
| Expense due and accrued | 30 |
| Cash dividends payable to stockholder | 50 |
| Additional paid-in capital | 100 |
| Unrealized gain (loss) | 110 |
Pilihlah jawaban yang paling mendekati
Dengan menggunakan data diatas, hitunglah :
Total Liabilities:
- 1.050
- 1.130
- 1.190
- 1.220
- 1.350
PEMBAHASAN
- Total Liabilities = total Policy liabilities + account payable + expense due and accrued + cash dividends payable to stockholder
| Total policy liabilities | = | future policy benefits + claims payable |
| = | (life + annuity + health) + claims payable |
| = | (300+200+350) + 80 |
| = | 850 + 80 |
| = | 930 |
- Total Liabilities = 930 + 50 + 30 + 50 + 70 = 1.130
Jawaban : b. 1.130
