Pembahasan Ujian PAI: A40 – No. 17 – Juni 2016

PEMBAHASAN

To record the suspense of a premium payment

These insurers initially suspense a premium received when the premium cannot be accepted as income until a particular event occurs, such as the approval of an application and the issue of a policy. Insurers who first suspense premiums received debit Cash and credit Premium Suspense in the first accounting entry.[1]

Jurnal umum:

Cash………………………………… XXX

          Premium Suspense……………… XXX

Jawaban:

a. Kas…………………………………………… 2.500.000

                     Premium Suspense…………………………… 2.500.000

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