Pembahasan Ujian PAI: A40 – No.3 – Maret 2015

By Fista Meita K. On Oct 17, 2018

Pembahasan Soal Ujian Profesi Aktuaris

Institusi	:	Persatuan Aktuaris Indonesia (PAI)
Mata Ujian	:	A40 – Akuntansi
Periode Ujian	:	Maret 2015
Nomor Soal	:	3

SOAL

Ringkasan dari detail jurnal dari akun-akun sebelum proses penyusunan laporan dinamakan proses:

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Trial Balance	A listing of all ledger accounts with their debit or credit balances.
Balance Sheet	Snapshot of a company’s financial position as of a spcecified date.
Income Statement	Shows how much money a company has realized from its operation during an accounting period and, ultimately, to what extent the company’s general operations resulted in an increase or decrease in its assets.
General Ledger	A summary of all accounts with their current balances.[1]