Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
November 2013 |
| Nomor Soal |
: |
10 |
SOAL
Seorang tertanggung memiliki polis ordinary yang mengandung waiver of premium rider dengan uang pertanggungan Rp 250.000.000. Apabila tertanggung tersebut mengalami cacat dan premi jatuh tempo sebesar 150.000, maka jurnal dari transaksi tersebut adalah:
- cash………………………………………………………………………… 150.000
waiver of premium Benefit –ordinary…………………………… 150.000
- cash……………………………………………………………………….. 150.000
Premium suspense……………………………………………...…… 150.000
- waiver of premium Benefit –ordinary…………………………… 150.000
cash…………………………………………………………………...….. 150.000
- waiver of premium Benefit –ordinary…………………………… 150.000
premium income…………………………............………………….. 150.000
| Diketahui |
- Uang pertanggungan polis ordinary yang mengandung waiver of premium: 250.000.000
- Premi jatuh tempo : 150.000
|
| Pembahasan |
Chapter 10 Page 329[1] :
Suppose the insured under a $10,000 ordinary policy with a waiver-of-premium rider becomes disabled. If the premium due is $150, then the insurer would make the following accounting entry:
Waiver – of – Premium Benefits – Ordinary…………………………….150
Premium Income ……………………………………………………………….150
Dari informasi pada Chapter 10 Page 329[1] dan soal di atas maka dapat ditulisakan:
Waiver – of – Premium Benefits – Ordinary…………………………….150.000
Premium Income ……………………………………………………………….150.000
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
d. waiver of premium Benefit –ordinary…………………………… 150.000
premium income…………………………............………………….. 150.000 |
