Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2010 |
| Nomor Soal | : | 16 |
SOAL
Yang termasuk kedalam expense budgets dari suatu perusahaan asuransi jiwa adalah
- Cash disbursement
- Benefit budgets
- Sales budgets
- Investment budgets
| Pembahasan | Chapter 17 Page 537 [1]:
Three types of insurance company expense budget are :- Benefit budget indicates the amount of money a company expect to pay
- claims,
- cash surrenders,
- and policy dividends during the next period
- The sales expense budget, is base primarily on the cost incurred in selling insurance , in addition to commission cost, these expenses includes cost of
- advertising,
- promotion,
- travel,
- branch office operation and
- salaries for marketing personnel
- The general and administrative expense budget includes the other expenses needed to operate company
- Depreciation on building
- Computer equipment costs,
- And administrative salaries
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | b. Benefit budgets |
