Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
A40 – Akuntansi |
| Periode Ujian |
: |
November 2016 |
| Nomor Soal |
: |
3 |
SOAL
Suatu perusahaan asuransi, cash in flow nya akan meningkat sebagai hasil dari akun-akun berikut :
- Cash sales to customer
- Loan from creditors
- Dividend payments to stockholder
- Increase in current liabilities
- Issuance of common stock
- i, ii, iii, iv, v
- i, ii, iv, v
- i, ii, iii, v
- i, ii, v
- ii, v
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PEMBAHASAN
Cash flow transactions classified by type of activity[1]
| Type of Activity |
Transaction Resulting in Cash Inflows |
Transaction Resulting in Cash Outflows |
| Operating Activities |
- Cash sales to customers
- Receipt of securities interest and dividends
- Increase in current liabilities
|
- Payments to employees and suppliers
- nterest payment to bondholders
- Decreases in current liabilities
|
| Investing Activities |
- Sales of bonds, mortgage loans, stocks, property, buildings, and other long-term assets
- Receipt of principal and interest on loan repayments
|
- Purchase of bonds, mortgage loans, stocks, property, buildings and other long-term assets
- Making loans to other
|
| Financing Activities |
- Issuance of common stock
- Issuance of bonds and notes
- Loans from creditors
|
- Dividend payments to stockholders
- Payment of principal and interest on bonds, loans, notes and other debt
|
Jawaban: b. i, ii, iv, v
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
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