Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Juni 2014 |
| Nomor Soal | : | 11 |
SOAL
Berikut ini merupakan karakteristik dari pembelian treasury stock, kecuali:
- Mengurangi balance of asset
- Perusahaan tidak menerima dividen dari setiap treasury stocknya
- Biasanya tercatat sebagai positif amount pada the statement of owners’equity.
- Menaikkan owners’equity
- i dan ii benar
- ii dan iv benar
- iii dan iv benar
- i, ii dan iii benar
| Pembahasan | Chapter 5 Page 129 [1]: A treasury stock purchase reduce the balance of assets (Cash) and owner’s equity. A company purchases an asset is to generate current and future operating income, but a company does not receive dividends on any of its treasury stock nor does it typically purchase treasury stock with the intent to sell it again.s
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | c. iii dan iv benar |
