Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
November 2013 |
| Nomor Soal |
: |
4 |
SOAL
Yang manakah dari jenis income dibawah ini yang dikategorikan sebagai liability:
- Collected income
- Unearned income
- Accrued income
- Deferred income
- i benar
- ii benar
- i dan iii benar
- i, ii dan iv benar
| Pembahasan |
Chapter 12 Page 386[1] :
Figure 12- 4. Types of income
| Type of Income |
Received? |
Earned? |
Account Classifications |
| Collected |
Yes |
Yes |
Revenue |
| Unearned |
Yes |
No |
Liability |
| Uncollected (due) |
No |
Yes |
Asset |
| Accured |
No |
Yes |
Asset |
| Deferred |
No |
No |
Asset |
| Nonadmitted (Statutory accounting practices only) |
No |
Yes |
Nonadmitted Asset |
[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. ii benar |
