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 |
