Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Mei 2011 |
| Nomor Soal | : | 39 |
SOAL
Untuk soal 39 dan 40 diketahui:
- Net income = 2.000.000
- Preferred stock dividend = 200.000
- Number of common shares outstanding = 1.000.000
- Market price per share of common stock = 10
- Stockholder’s equity = 6.000.000
- Total revenues = 10.000.00
Hitunglah earning per share nya:
- 6
- 2.2
- 2
- 1.8
| Diketahui | - Net income = 2.000.000
- Preferred stock dividend = 200.000
- Number of common shares outstanding = 1.000.000
- Market price per share of common stock = 10
- Stockholder’s equity = 6.000.000
- Total revenues = 10.000.00
|
| Rumus yang digunakan | Chapter 19 Page 621[1] : Earning Per Share (EPS) \(= \frac{{Net\_Income – \Pr effered\_Stock\_Dividends}}{{Number\_of\_Common\_Share\_Outs\tan ding}}\) |
| Proses pengerjaan | Earning Per Share (EPS) \(= \frac{{Net\_Income – \Pr effered\_Stock\_Dividends}}{{Number\_of\_Common\_Share\_Outs\tan ding}}\)
Earning Per Share (EPS) \(= \frac{{2.000.000 – 2.00.000}}{{1.000.000}} = \frac{{1.800.000}}{{1.000.000}} = 1,8\)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA |
| Jawaban | d. 1.8 |
