Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2014 |
| Nomor Soal | : | 30 |
SOAL
Aturan debit dan credit dalam peningkatan dan penurunan akun-akun di neraca berlaku hal berikut ini, kecuali:
- Credit menurunkan kekayaan dan pendapatan
- Debit meningkatkan kekayaan dan pengeluaran
- Debit menurunkan kewajiban, modal, dan pendapatan
- Credit meningkatkan kewajiban, modal, dan pengeluaran
- ii dan iii
- i dan iv
- ii dan iv
- ii, iii, dan iv
| Pembahasan | Chapter 2 Page 53[1]: To sum up the rules for debit and credit increases and decreases: - Debits increase assets and expenses
- Debits decrease liabilities, owners’ equity, and revenues
- Credits increase liabilities, owners’ equity, and revenues
- Credits decrease assets and expenses
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | b. i dan iv |
