Pembahasan Ujian PAI: A40 - No. 11 - Mei 2017

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:

Total policy liabilities	=	future policy benefits + claims payable
	=	(life + annuity + health) + claims payable
	=	(300+200+350) + 80
	=	850 + 80
	=	930

Pembahasan Ujian PAI: A40 – No. 11 – Mei 2017