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 |
