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 |
