Pembahasan Soal Ujian Profesi Aktuaris
Dalam prinsip akuntansi, pencatatan dilakukan dengan pemisahan antara masing-masing tujuan bisnis. Misalnya dengan melakukan pencatatan terpisah antara keperluan bisnis dan keperluan pribadi. Pinsip tersebut disebut:
- Matching principle
- Entity concept
- Going concern concept
- Separate account
- Realization principle
- Matching principle: A company recognizes expenses when the company earns the revenues related to those expenses, regardless of when the company receives cash for its business transactions.
- Entity concept: States that a company must account separately for business activities of each economic unit. Thus, to help avoid confusion, an individual who owns a business should separate personal accounting records from business accounting records.
- Going concern concept: Means that accounting processes are typically based on the assumption that a company will continue to operate for an indefinite period time.
- Separate account: are accounts maintained outside a life insurance company’s general account to help manage funds placed in nonguaranteed insurance products, such as equity-based or variable products.
- Realization principle: A company recognizes revenue when it is earned, regardless of when the company receives cash for its business transaction.
Jawaban: b. Entity concept
 Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.