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

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.