Pembahasan Ujian PAI: A40 – No. 19 – November 2017

Pembahasan Soal Ujian Profesi Aktuaris

SOAL

Yang termasuk kedalam kategori Owners’ Equity adalah:

1. Outstanding Stock,
2. Additional Paid-in Capital,
3. Treasury Stock,
4. Unassigned Surplus (SAP) or Retained Earnings (GAAP)

1. i, ii, iii, dan iv benar
2. i, ii, dan iii benar
3. i, dan ii benar
4. ii, iii dan iv benar
5. ii dan iii benar

Owners’ Equity, also called stockholders’ equity, represents the owners’ investment in the company.

Typical owners’ equity accounts include[1]

• Common Stock
• Preferred Stock
• Additional Paid-in Capital
• Treasury Stock
• Unassigned Surplus (statutory accounting) or Retained Earnings (GAAP)

Jawaban: d. ii, iii dan iv benar

[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.