Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
November 2013 |
Nomor Soal |
: |
16 |
SOAL
Yang tidak termasuk ke dalam kategori Owners’ Equity adalah:
- outstanding Stock
- Additional Paid-in Capital,
- Treasury Stock,
- Unassigned Surplus (SAP) atau Retained Earnings (GAAP)
- i
- ii
- i dan iii
- ii dan iv
Pembahasan |
Chapter 2 Page 41[1]:
Typical owners’ equity accounts include:
- Common Stock
- Preferred Stock
- Additional Paid-in Capital
- Treasury Stock
- Unassigned Surplus (statutory accounting) or Retained Eranings (GAAP)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
a. i |