Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntasi |
| Periode Ujian | : | Juni 2014 |
| Nomor Soal | : | 27 |
SOAL
Manakah dari jenis income berikut ini yang dikategorikan sebagai asset :
- collected income
- unearned income
- uncollected income
- accrued income
- deferred income
- i, iv dan i benar
- ii, iii dan iv benar
- iii, iv dan v benar
- i, iv dan v benar
| Pembahasan | Chapter 12 Page 386[1] : Figure 12- 4. Types of income | Type of Income | Received? | Earned? | Account Classifications | | Collected | Yes | Yes | Revenue | | Unearned | Yes | No | Liability | | Uncollected (due) | No | Yes | Asset | | Accured | No | Yes | Asset | | Deferred | No | No | Asset | | Nonadmitted (Statutory accounting practices only) | No | Yes | Nonadmitted Asset |
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | c. iii, iv dan v benar |
