Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | A40 – Akuntansi |
| Periode Ujian | : | Juni 2016 |
| Nomor Soal | : | 26 |
SOAL
Quality Insurance Company annual cash budget by quarter 1 and 2:
Dalam Rp
| Quarter 1 | Quarter 2 |
| Beginning cash balance | 4.000.000.000 | |
| Cash receipt | 76.000.000.000 | 80.000.000.000 |
| Cash disbursement | 60.000.000.000 | 75.000.000.000 |
| Cash needed | 75.000.000.000 | 90.000.000.000 |
| Short term financing: | | |
| Borrowing | 2.500.000 | |
| Repayment | | (1.250.000) |
| interest | | (50.000) |
Berapakah ending cash balance quarter 2 nya?
- 12.500.000
- 15.000.000
- 26.200.000
- 27.500.000
- 28.200.000
PEMBAHASAN
| Rumus | - Ending cash balance of quarter 2 = total cash available of quarter 2 – total cash disbursement of quarter 2 + total effects of financing quarter 2
- Total cash available of quarter 2 = beginning cash balance + cash receipts
- Total effects of financing quarter 2 = repayment + interest
|
| Pembahasan | - Total cash available of quarter 2 = 22.500.000 + 80.000.000 = 102.500.000
- Total effects of financing quarter 2 = (-1.250.000) + (-50.000) = -1.300.000
- Ending cash balance of quarter 2 = 102.500.000 – 75.000.000 + (-1.300.000) = 26.200.000
|
| Jawaban | c. 26.200.000 |
