Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Seorang karyawan baru di perusahaan asuransi mencoba untuk membuat tugas pertama yang diberikan oleh managernya. Berikut adalah hasil karya pertamanya di perusahaan tersebut :
| Account Name | Debit | Credit |
| Cash | 61,500 | |
| Bonds | 85,000 | |
| Buildings | 450,000 | |
| Accounts Payable | 50,000 | |
| Stockholders’ Equity | 545,500 | |
| TOTAL | 596,500 | 596,500 |
Gambar di atas merupakan salah satu contoh dari ?
- Adjusting entry
- Transaction registers
- Debit-credit balance accounts
- Trial balance
- Dual-aspect concept
PEMBAHASAN
Trial balance, a listing of all ledger accounts with their debit or credit balances. A company uses a trial balance to determine whether total debits equal total credits.
Figure 3-4 is an example of a sample of a simple trial balance for a fictional company that operates with only three asset accounts (Cash, Bond, and Buildings).
Figure 3-4 A simple trial balance.[1]
| Account Name | Debit | Credit |
| Cash | 61,500 | |
| Bonds | 85,000 | |
| Buildings | 450,000 | |
| Accounts Payable | 50,000 | |
| Stockholders’ Equity | 545,500 | |
| TOTAL | 596,500 | 596,500 |
Jawaban: d. Trial balance
[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.