Pembahasan-Soal-Ujian-Profesi-Aktuaris

Pembahasan Ujian PAI: A40 – No. 22 – September 2012

Pembahasan Soal Ujian Profesi Aktuaris

Institusi : Persatuan Aktuaris Indonesia (PAI)
Mata Ujian : Akuntansi
Periode Ujian : September 2012
Nomor Soal : 22

SOAL

Berikut diketahui :

  1. Cash value of a policyowner’s ordinary policy = 9.000
  2. Cash value of 100 in paid-up additions =50
  3. Dividend accumulations = 400
  4. Policy loan (outstanding) = 2.000
  5. Policy loan interest (outstanding) = 150

Pembukuan dari pembayaran ini adalah :

  1. Surrenders paid-ordinary……………………………………………………. 9.050
                                     Dividend accumulations………………………………………………………………….. 400
                                     Policy loans………………………………………………………………………………… 2.000
                                     Policy loans interest……………………………………………………………………….. 150
                                     Cash………………………………………………………………………………………… 11.600
  2. Surrenders paid-ordinary…………………………………………………….. 9.050
    Dividend accumulations………………………………………………………… 400
                                     Policy loans………………………………………………………………………………… 2.000
                                     Policy loans interest…………………………………………………………………………150
                                     Cash……………………………………………………………………………………………7.300
  3. Surrenders paid-ordinary……………………………………………………… 9.050
    Policy loans……………………………………………………………………….. 2.000
    Policy loans interest………………………………………………………………. 150
                                     Cash………………………………………………………………………………………… 10.800
                                     Dividend accumulations………………………………………………………………….. 400
  4. Surrenders paid-ordinary……………………………………………………….. 9.050
                                     Dividend accumulations…………………………………………………………………. 400
                                     Policy loans……………………………………………………………………………….. 2.000
                                     Policy loans interest………………………………………………………………………..150
                                     Cash………………………………………………………………………………………….. 6.500

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