Pembahasan-Soal-Ujian-Profesi-Aktuaris

Pembahasan Ujian PAI: A40 – No. 26 – Maret 2014

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:

  1. Unpaid policy claims,
  2. Accounts payable,
  3. Advance premiums,
  4. Unassigned Surplus
  1. i
  2. iv
  3. i dan iii
  4. iii dan iv
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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
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