Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Maret 2014 |
Nomor Soal |
: |
26 |
SOAL
Yang tidak termasuk kedalam kategori liabilities adalah:
- Unpaid policy claims,
- Accounts payable,
- Advance premiums,
- Unassigned Surplus
- i
- iv
- i dan iii
- iii dan iv
Pembahasan |
Chapter 2 Page 38-39[1]:
Typical liabilities for life and health insurance companies include:
- Policy reserves
- Claim reserves
- Advance premium
- Unpaid policy claims
- Accounts payable
- Notes payable
- Agent commissions payable
- Income taxes payable
[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. iv |