Pembahasan-Soal-Ujian-Profesi-Aktuaris

Pembahasan Ujian PAI: A40 – No. 17 – Mei 2017

Pembahasan Soal Ujian Profesi Aktuaris

Institusi : Persatuan Aktuaris Indonesia (PAI)
Mata Ujian : A40 – Akuntansi
Periode Ujian : Mei 2017
Nomor Soal : 17

SOAL

Diketahui akun-akun dari statement of operation sebagai berikut:

  • Premium income: life 3.000
  • Premium income: annuity considerations 1.000
  • Premium income: health 800
  • Increase in liability for future benefits 100
  • Other revenue 500
  • Life benefit 2.500
  • Annuity benefit 1.000
  • Health benefit 700
  • Agent commissions expense 100
  • Salaries 900
  • General expense 1.300
  • Net investment income 2.000

Pilihlah jawaban yang paling mendekati
Dengan menggunakan data di atas, hitunglah :
Total Benefits and Operational Expenses:

  1. 2.300
  2. 4.300
  3. 6.500
  4. 6.600
  5. 7.300
[showhide type more_text=”Kunci Jawaban & Pembahasan” less_text=”Sembunyikan Kunci Jawaban & Pembahasan”]

PEMBAHASAN

  • Total benefits and operational expenses = Total benefits expense + Agent commissions + Salaries + General expenses
  • Total benefit expense = life benefits + annuity benefits + health benefits + increase in liability for future benefit

Total benefit expense = 2.500 + 1.000 + 700 +100 = 4.300

  • Total benefits and operational expenses = 4.300 + 100 + 900 + 1.300 = 6.600

Jawaban: d. 6.600[/showhide]

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