Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2011 |
| Nomor Soal | : | 25 |
SOAL
Dibawah ini beberapa jenis transaksi akuntansi yang sering terkait dengan komisi agen, kecuali
- Recording in the general ledger the total of all agent commission and bonuses, both earned and paid
- Debiting each agent’s subsidiary ledger account with his or her commission and bonuses, both earned and paid
- Disbursing the proper amount s to agent after deductions such as tax
- Making special charges for services rendered or for premium adjustment
| Pembahasan | Chapter 13 Page 415[1] : Several types of accounting transactions occur frequently in connection with agent commissions. These transactions include: - Recording in the general ledger the total of all agent commissions and bonuses, both earned and paid.
- Crediting each agent’s subsidiary ledger account with his or her commissions and bonuses earned and paid
- Disbursing the proper amounts to agents after deductions such as taxes
- Making special charges for services rendered or for premium adjustments
[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. Debiting each agent’s subsidiary ledger account with his or her commission and bonuses, both earned and paid |
