Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2015 |
| Nomor Soal | : | 26 |
SOAL
Untuk perusahaan yang melakukan proses underwriting sesudah premi diterima akan mencatat jurnal sebagai berikut pada saat premi diterima
- Bank (debit) Premium Suspense (credit)
- Bank (debit) Premium Income (credit)
- Premium Suspense (debit) Premium Income (credit)
- Premium Income (debit) Bank (credit)
- Premium Income (debit) Cash (credit)
| Pemabahasan | Chapter 10 Page 340 [1]: Premium Suspense Accounts When using a premium suspense account, an insurer makes the following accounting entry to record receipt of the premium payment: Cash…………………………xxx
Premium Suspense……………………………….xxx Sehingga untuk soal di atas dapat dituliskan: Bank…………………………xxx
Premium Suspense……………………………….xxx Atau Bank (debit) Premium Suspense (credit)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. Bank (debit) Premium Suspense (credit) |
