Pembahasan Ujian PAI: A40 – No. 3 – Mei 2012

1. Benefit budget indicates the amount of money a company expect to pay
2. The sales expense budget, is base primarily on the cost incurred in selling insurance
3. The general and administrative expense budget includes the other expenses needed to operate company

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.