Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Diketahui data untuk soal no 1-2 sebagai berikut:
– Premium income : 250.000.000.000
– Investment income : 100.000.000.000
– Expense (commissions, salaries, administrative cost, etc) : 10.000.000.000
– Benefit payments : 150.000.000.000
– Income taxes : 500.000.000
– Policy devidends : 750.000.000
– Net capital gain (loss) : 5.000.000.000
Pencatatan akuntansi untuk jurnal penutup revenues:
- Premium income 250.000.000.000
Investment income 100.000.000.000
Income summary 350.000.000.000 - Income summary 350.000.000.000
Premium income 250.000.000.000
Investment income 100.000.000.000 - Premium income 250.000.000.000
Investment income 100.000.000.000
net capital gain 5.000.000.000
Income summary 355.000.000.000 - Income summary 355.000.000.000
Premium income 250.000.000.000
Investment income 100.000.000.000
net capital gain 5.000.000.000 - Premium income 250.000.000.000
Investment income 100.000.000.000
Income summary 345.000.000.000
net capital gain 5.000.000.000