Pembahasan Soal Ujian Profesi Aktuaris

Pembahasan Ujian PAI: A40 – No. 4 – Mei 2017

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A40 - AkuntansiAktuariaEdukasiPembahasan Ujian Profesi Aktuaris (Persatuan Aktuaris Indonesia / PAI)

Pembahasan Soal Ujian Profesi Aktuaris

Institusi : Persatuan Aktuaris Indonesia (PAI)
Mata Ujian : A40 – Akuntansi
Periode Ujian : Mei 2017
Nomor Soal : 4

SOAL
Diketahui akun-akun dari statement of cash flow sebagai berikut:

Purchase of securities 900
Increase in accrued investment income 50
Premium income receipt 510
Disbursement of policy dividend 10
Net income 160
Purchase of equipment 90
Sales of securities 1000
Cash payment for stockholder dividend 20
Increase in deferred policy acquisition cost 10
Beginning period cash balance 30
Disbursement of policy benefit 270
Operating expense 200
Income taxes 40
Investment income receipt 60
Increase in benefit payable 50

Pilihlah jawaban yang paling mendekati

Apabila digunakan metode langsung (direct method), hitunglah:

Ending cash balance:

  1. 60
  2. 70
  3. 90
  4. 110
  5. 120

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