Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Pernyataan berikut yang benar adalah:
- Unearned income dikategorikan sebagai liabilitas
- Uncollected (due) income dikategorikan sebagai liabilitas
- Accrued income dikategorikan sebagai revenue
- Unearned income dikategorikan sebagai aset
- Deffered income dikategorikan sebagai liabilitas
Types of income[1]
| Type of Income | Received? | Earned? | Account Classifiation |
| Collected | Yes | Yes* | Revenue |
| Unearned | Yes | No | Liability |
| Uncollected (due) | No | Yes | Asset |
| Accrued | No | Yes | Asset |
| Deffered | No | No | Asset |
| Nonadmitted (statutory accounting practices only) | No | Yes | Nonadmitted asset |
| * Collected income may have both an earned and an unearned portion. ** Deffered Premiuim is an asset account estabilished to offset the overstated reserve liability | |||
Jawaban: a. Unearned income dikategorikan sebagai liabilitas
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.