Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Hal yang dilakukan oleh perusahaan untuk menentukan jumlah yang sesuai dalam laporan keuangan untuk satu periode akuntansi disebut:
- Adjusting Entries
- Closing Entries
- Trial Balance
- Prepayment
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PEMBAHASAN
| Adjusting Entries | Account for transaction that apply to more than one accounting period. |
| Closing Entries | A company closes out or zeroes out its statement of operations accounts. |
| Trial Balance | A listing of all ledger accounts with their debit or credit balances.[1] |
| Prepayment | A prepayment is the settlement of a debt or installment payment before its official due date.[2] |
Jawaban: a. Adjusting Entries
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
[2] Staff, I. (2018). Prepayment. [online] Investopedia. Available at: https://www.investopedia.com/terms/p/prepayment.asp [Accessed 4 Oct. 2018].
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