Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2012 |
| Nomor Soal | : | 18 |
SOAL
Dari jenis pendapatan premi berikut, manakah yang tidak termasuk kedalam received :
- Non admitted
- Unearned
- Accrued
- Uncollected
| Pembahasan | Chapter 12Page 386 [1]: Figure 12-4 Types of Income | Jenis Income | Received? | Earned? | Klasifikasi Akun | | Collected | Yes | Yes | Revenue | | Unearned | Yes | No | Liability | | Uncollected [due] | No | Yes | Asset | | Accrued | No | Yes | Asset | | Deffered | No | No | Asset | | Nonadmitted [Statutory accounting practices only] | No | Yes | Nonadmitted Asset |
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | Anulir a.Non admitted, c.Accrued dan d.Uncollected benar |
