Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Perusahaan asuransi Hujan Polis menerima pembayaran premi sebesar Rp. 2.500.000,- tetapi tidak dapat sesegera mungkin mengkredit premium income tersebut, selama belum ada konfirmasi bahwa jumlahnya sudah benar, maka perusahaan asuransi tersebut akan menjurnal transaksi tersebut sebagai berikut:
| No | Keterangan | Debit | Kredit |
| a. | Kas | 2.500.000 | |
| Premium suspense | 2.500.000 | ||
| b. | Premium suspense | 2.500.000 | |
| Premium income | 2.500.000 | ||
| c. | Premium income | 2.500.000 | |
| Premium suspense | 2.500.000 | ||
| d. | Premium suspense | 2.500.000 | |
| Kas | 2.500.000 |
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.