Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
November 2011 |
| Nomor Soal |
: |
24 |
SOAL
Berikut ini merupakan arus kas yang berasal dari financing activities:
- Making loans and collecting the principal and interest on those loans
- Receiving investment income
- Paying cash dividends to stockholders
- Increasing or decreasing the liability for future policy benefit
| Pembahasan |
Chapter 5 Page 123 [1]:
Financing activities, are transactions involving broowed finds and cash payment to or from owner fo the company:
- Issuing, repurchasing, or retiring common stock
- Paying cash dividends to stockholders
- Borrowing and repaying funds loaned by creditors
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
c. Paying cash dividends to stockholders |
