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 |