Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Juni 2010 |
| Nomor Soal |
: |
19 |
SOAL
Income yang jatuh tempo setelah tanggal Annual Statement tetapi sebelum next policy anniversary disebut:
- Unearned income
- Deferred income
- Uncollected income
- Accrued income
| Pembahasan |
Chapter 12 Page 386 [1]:
- collected income is the amount of income received in cash during a reporting period, including certain adjustment for amortization
- unearned income , a subset of collection income is income that has been collected but not yet earned
- deferred income, is income due after the annual statement date but before the next policy anniversary
- uncollected income (due income) is income that is scheduled for receipt before 31 december but which the insurer has not received as of december 31
- accrued incime, is income that the insrer has already earned but which is not receivable until a specified date in the next fiscal year ( that is after 31 december)
- non admitted income for US insurers consist of an insurer’s due income that is overdue for more than a specified period, for three months to 2 years, as prescribed by state insurance law
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
b. Deferred income |
