Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Perusahaan asuransi menghitung sejumlah uang yang harus dibayarkan kepada pemegang polis pada saat polisnya dihentikan, sebagai berikut:
Cash value of the policy…………………………………………………………….. 75.000
Plus cash value of the paid-up additions……………………………………….. 1.000
Plus dividend accumulations………………………………………………………….5.000
Total…………………………………………………………………………………… 81.000
Minus policy loan……………………………………………………………………… 20.000
Minus policy loan interest……………………………………………………………. 7.500
Net payable to policyowner (cash surrender value) 53.500
Pencatatan cash surrender dari polis asuransi jiwa ini adalah:
- Policy loans…………………………………… 20.000
Policy loan interest………………………… 7.500
Cash…………………………………………….. 53.000
Surrender paid-ordinary………………… 76.000
Dividend accumulation…………………… 5.000 - Net payable to policyowner (cash surrender value)…… 53.500
Cash…………………………………………………………………… 53.500 - Surrender paid-ordinary…………………… 81.000
Policy loans…………………………………… 27.500
Cash………………………………………………53.500 - Surrender paid-ordinary……………………76. 000
Dividend accumulation……………………… 5.000
Policy loans…………………………………… 20.000
Policy loans interest………………………… 7.500
Cash……………………………………………… 53.500
Journal to record the cash surrender of a life insurance policy[1]
Surrender Paid-Ordinary………………………… XXX
Dividend Accumulations………………………… XXX
Policy Loans………………………………………… XXX
Policy Loan Interest……………………………… XXX
Cash…………………………………………………… XXX
Surrender Paid – Ordinary = Cash Value of the Policy + Cash Value of the The paid – Up additions
\(= \,\,75.000\,\, + \,\,1.000 = \,76.000\)
Jawaban : d. Surrender paid-ordinary……………………76. 000
Dividend accumulation……………………… 5.000
Policy loans…………………………………… 20.000
Policy loans interest………………………… 7.500
Cash……………………………………………… 53.500
[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
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