Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Maret 2014 |
| Nomor Soal |
: |
2 |
SOAL
Pertanyaan 1 s.d 4 menggunakan data pada lampiran I:
Untuk mengetahui seberapa likuid asset yang dimiliki oleh PT Seberkas Asa Jiwa dalam rangka memenuhi kewajiban jangka pendeknya, dilakukan analisis dengan menggunakan liquidity ratios. Manakah nilai liquidity ratios yang benar untuk PT Seberkas Asa Jiwa
- Net working capital = 319.500.000.000; Current ratio = 0,796
- Net working capital = 254.500.000.000; Current ratio = 0,846;
- Net working capital = 319.500.000.000; Current ratio = 1,257;
- Net working capital = 254.500.000.000; Current ratio = 1,257;
| Diketahui |
Berdasarkan Lampiran 1 halaman 1 diperoleh:
- Current Asset = Total Asset – Tanah & Bangunan – Aktiva Tetap
- Current Asset = 1,650,000,000,000 – 75,000,000,000 – 10,000,000,000 = 1,565,000,000,000
- Current Liabilities = Total Liabilities – Kewajiban jangka panjang
- Current Liabilities = 1,395,500,000,000 – 150,000,000,000 = 1,245,500,000,000
|
| Rumus yang digunakan |
Chapter 19 Page 607[1] :
Net working capital = Current Assets – Current Liabilities
Chapter 19 Page 606[1] :
\({\rm{Current\_Ratio = }}\frac{{{\rm{Current\_Assets}}}}{{{\rm{Current\_Liabilities}}}}\) |
| Proses pengerjaan |
Net working capital = Current Assets – Current Liabilities
Net working capital = 1,565,000,000,000 – 1,245,500,000,000 = 319.500.000.000
\({\rm{Current\_Ratio = }}\frac{{{\rm{Current\_Assets}}}}{{{\rm{Current\_Liabilities}}}}\) \(= \frac{{1,565,000,000,000}}{{1,245,500,000,000}} = 1,257\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
c. Net working capital = 319.500.000.000; Current ratio = 1,257 |
