Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2011 |
| Nomor Soal | : | 1 |
SOAL
Data berikut digunakan untuk soal 1, 2 dan 3 (Rp)
Net Gain from operations : 200.000.000
Net Income : 300.000.000
Invested income : 500.000.000
Beginning Capital and surplus : 1.000.000.000
Average invested assets : 12.000.000.000
Total Assets : 20.000.000.000
Hitunglah rasio-rasio profitability berdasarkan SAP berikut ini dengan menggunakan data di atas:
Return on Capital :
- 10%
- 20%
- 30%
- 50%
| Diketahui | - Net Gain from operations : 200.000.000
- Net Income : 300.000.000
- Invested income : 500.000.000
- Beginning Capital and surplus : 1.000.000.000
- Average invested assets : 12.000.000.000
- Total Assets : 20.000.000.000
|
| Rumus yang digunakan | Chapter 19 Page 619[1] :
Return on Capital \(= \frac{{Net\_Gain\_from\_Operation}}{{Beginning\_Capital\_and\_Surplus}}\) |
| Proses pengerjaan |
Return on Capital \(= \frac{{2.00.000.000}}{{1.000.000.000}} = 20\% \)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | b. 20% |
