Pembahasan Ujian PAI: A40 - No. 10 - November 2016

Pembahasan Soal Ujian Profesi Aktuaris

Institusi	:	Persatuan Aktuaris Indonesia (PAI)
Mata Ujian	:	A40 – Akuntansi
Periode Ujian	:	November 2016
Nomor Soal	:	10

SOAL

Mana sajakah dari akun-akun dibawah ini yang dikategorikan sebagai operating activities:

Payment to employee and suppliers
Interest payment to bondholder
Receipt of securities interest and dividends
Increase in current liabilities
Making loan to other

i, ii, iii, iv, v
i, ii, iii, iv
i, iv, v
i, iv
i

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PEMBAHASAN

Operating Activities[1]

Type of Activity	Transaction Resulting in Cash Inflows	Transaction Resulting in Cash Outflows
Operating Activities	Cash sales to customers Receipt of securities interest and dividends Increase in current liabilities	Payments to employees and suppliers Interest payment to bondholders Decreases in current liabilities

Jawaban : b. i, ii, iii, iv

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.

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