Pembahasan Ujian PAI: A40 – No. 24 – Mei 2011

• 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.