Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
April 2019 |
| Nomor Soal |
: |
20 |
SOAL
Diketahui data transaksi arus kas suatu perusahaan spesialis pembuat kardus kotak suara pemilu:
- Cash sales to customer: 14.500
- Payment to employees and suppliers: 8.500
- Purchase of property: 21.000
- Making loans to other party: 5.000
- Sales of bonds: 24.500
- Increases in current liabilities: 7.000
Nilai net cash provided by operating activities berdasarkan data transaksi di atas adalah:
- 6.000
- 8.000
- 11.500
- 13.000
- 14.500
| Pembahasan |
Chapter 5 Page 124[1] :
Figure 5-7. Cash flow transactions classified by type of activity
| Type of Activity |
Transactions Resulting in Cash Inflows |
Transactions Resulting in Cash Outflows |
| Operating Activities |
- Cash sales to customers
- Receipt of securities Interest
- Increases in current liabilities
|
- Payments to employee and suppliers
- Interest payments to bondholders
- Decrease in current liabilities
|
| Investing
Activities |
- Sales of bonds, mortgage loans, stocks, property, buildings, and other longterm assets.
- Receipt of principal and interest on loan repayments
|
- Purchase of bonds, mortgage loans, stocks, property, buildings, and other long-term assets
- Making loans to others
|
| Financing
Activities |
- Issuance of common stock
- Issuance of bonds and notes
- Loans from creditors
|
- Dividend payments to stockholders
- Payment of principal and interest on bonds, loans, notes and other debt
|
Berdasarkan tabel di atas maka dapat ditentukan data transaksi arus kas suatu perusahaan spesialis pembuat kardus kotak suara pemilu di atas yang masuk kategori operating activities:
- Cash sales to customer → cash inflows
- Payment to employees and suppliers → cash outflows
- Increases in current liabilities → cash inflows
Nilai net cash provided by operating activities berdasarkan data transaksi di atas adalah:
Cash sales to customer – Payment to employees and suppliers + Increases in current liabilities = 14.500 – 8.500 + 7.000 = 13.000
[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. 13.000 |
