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

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.