Pembahasan Ujian PAI: A40 - No. 2 - Maret 2015

Pembahasan Soal Ujian Profesi Aktuaris

Institusi	:	Persatuan Aktuaris Indonesia (PAI)
Mata Ujian	:	Akuntansi
Periode Ujian	:	Maret 2015
Nomor Soal	:	2

SOAL

Di bawah ini apa yang bukan merupakan sumber dokumen untuk melakukan pencatatan akuntansi:

Kuitansi
Dokumen Klaim
Rekening Bank
Kontrak Kepegawaian

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Source documents verify that a business transaction occurred, by providing details of the transaction, such as the date and conditions of the transaction, such as the date and conditions of the transaction, and two approved the transaction. Example of source documents include: [1]

Checks
Receipt
Invoices
Purchase orders
Confirmations of investment purchase and sales
Premium notices
Employee time sheets or time cards
Policy surrender forms
Claim forms
Bank statements
Approved policy applications

Jawaban: d. Kontrak Kepegawaian

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

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