Pembahasan Ujian PAI: A40 – No. 22 – November 2017

To sum up the rules for debit and credit increase and decreases[1]:

• Debits increase assets and expenses
• Debits decrease liabilities, owners’ equity, and revenues
• Credits increase liabilities, owners’ equity, and revenues
• Credits decrease assets and expenses

Jawaban: c. Credit meningkatkan kewajiban, modal dan pengeluaran

[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.