Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Juni 2010 |
Nomor Soal |
: |
2 |
SOAL
Yang manakah dari jenis income dibawah ini yang dikategorikan sebagai liability:
- Collected income
- Accrued income
- Deferred income
- Unearned income
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 |
d. Unearned income |