Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Aturan Debit dan Credit dalam peningkatan dan penurunan akun-akun di neraca berlaku hal berikut ini, kecuali :
- Debit meningkatkan kekayaan dan pengeluaran
- Debit menurunkan kewajiban, modal dan pendapatan
- Credit meningkatkan kewajiban, modal dan pengeluaran
- Credit menurunkan kekayaan dan pengeluaran
- Credit meningkatkan modal, dan kewajiban
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.