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) |
