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 |
