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 |
