Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Mei 2011 |
Nomor Soal |
: |
24 |
SOAL
Aturan untuk peningkatan dan penurunan debit dan credit adalah:
- Credit menurunkan revenues
- Debit meningkatkan expenses
- Debit meningkatkan revenues
- Credit meningkatkan expenses
Pembahasan |
Chapter 2 Page 53[1] :
- Debit increase asset and expense
- Debit decrease liabilities , owner equity and revenues
- Credit increase liabilities, owner equity and revenues
- Credit decrease assets and expenses
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
b. Debit meningkatkan expenses |