Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Juni 2010 |
| Nomor Soal | : | 22 |
SOAL
Berikut ini merupakan arus kas dari financing activities, kecuali:
- repurchasing common stock
- Borrowing and repaying funds loaned by creditors
- Retiring common stock
- Making loans and collecting the principal and interest on those loans
| Pembahasan | Chapter 5 Page 123 [1]: Financing activities, are transactions involving broowed finds and cash payment to or from owner fo the company: - Issuing, repurchasing, or retiring common stock
- Paying cash dividends to stockholders
- Borrowing and repaying funds loaned by creditors
[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. Making loans and collecting the principal and interest on those loans |
