Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2010 |
| Nomor Soal | : | 19 |
SOAL
Berikut ini merupakan bagian dari financing activities:
- Dividend payment to stockholder
- Making loans to others
- Interest payments to bondholders
- Receipt of principal and interest on loan payments
| Pembahasan | Chapter 5 Page 123 [1]: Financing activities, are transactions involving broowed finds and cash payment to or from owner fo the company: - Issuing, repurchasing, or retiring common stock
- Paying cash dividends to stockholders
- Borrowing and repaying funds loaned by creditors
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. Dividend payment to stockholder |
