Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | A40 – Akuntansi |
| Periode Ujian | : | Mei 2017 |
| Nomor Soal | : | 10 |
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 menunggunakan data diatas, hitunglah :
Total Policy Liabilities:
- 550
- 850
- 930
- 1.000
- 1.050
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