Pembahasan Ujian PAI: A40 – No. 15 – Mei 2018

Pembahasan Soal Ujian Profesi Aktuaris

SOAL

Pernyataan dibawah ini yang benar terkait dengan aturan debit dan kredit adalah:

1. Debits increase assets and revenue
2. Debits decrease liabilities, owner’s equity, and expenses
3. Debits increase liabilities, owner’s equity, and revenues
4. Credits increase assets and liabilities
5. Credits decrease assets and expenses

• Debits increase assets and expenses
• Debits decrease liabilities, owners’ equity, and revenues
• Credits increase liabilities, owners’ equity, and revenue
• Credits decrease assets and expenses

Jawaban: e. credit decrease assets and expenses

[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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