Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Mei 2012 |
Nomor Soal |
: |
2 |
SOAL
Berikut jenis dari akun kewajiban untuk industri asuransi jiwa dan kesehatan, kecuali :
- Accounts payable
- Agent Commission payable
- Claim reserves
- Taxes, licenses dan fees
Pembahasan |
Chapter 2 Page 39[1] :
Typical liability for life and health insurance companies include :
- Policy reserves
- Claim reserves
- Advance premium
- Unpaid policy claims
- Accounts payable
- Notes payable
- Agents commission payable
- Income taxes payable
[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. Taxes, licenses dan fees |