Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2016 |
| Nomor Soal | : | 27 |
SOAL
Untuk soal 24-28 gunakan data-data dibawah ini:
Net Gain from operations : 4.000
Net Income : 5.000
Invested income : 8.000
Total revenues : 13.000
Beginning capital and surplus : 25.000
Capital and surplus : 40.000
Realized capital gains and losses : 10.000
Average Invested Assets : 120.000
Total investment : 140.000
Total Assets : 160.000
SAP: Statutory Accounting Principles
GAAP: Generally Accepted Accounting Principles
Hitunglah Return on Assets berdasarkan GAAP:
- 0,05
- 0,08125
- 0,0625
- 0,03125
| Diketahui | Net Gain from operations : 4.000
Net Income : 5.000
Invested income : 8.000
Total revenues : 13.000
Beginning capital and surplus : 25.000
Capital and surplus : 40.000
Realized capital gains and losses : 10.000
Average Invested Assets : 120.000
Total investment : 140.000
Total Assets : 160.000 |
| Rumus yang digunakan | Chapter 19 Page 621[1] : Return on Assets (GAAP) \(= {\rm{ }}\frac{{Net\_Income}}{{Total\_Assets}}\) |
| Proses pengerjaan | Return on Assets (GAAP) \(= {\rm{ }}\frac{{Net\_Income}}{{Total\_Assets}}\)
Return on Assets (GAAP) \(= {\rm{ }}\frac{{5.000}}{{160.000}} = 0,03125\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. 0,03125 |
