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 |
