Pembahasan Soal Ujian Profesi Aktuaris
Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian | : | Akuntansi |
Periode Ujian | : | Maret 2013 |
Nomor Soal | : | 5 |
SOAL
Yang manakah dari jenis income dibawah ini yang dikategorikan sebagai liability:
- Collected income
- Accrued income
- Deferred income
- Unearned income
Pembahasan | Chapter 12 Page 386[1]: Jenis Income | Received? | Earned? | Klasifikasi Akun | Collected | Yes | Yes | Revenue | Unearned | Yes | No | Liability | Uncollected [due] | No | Yes | Asset | Accrued | No | Yes | Asset | Deffered | No | No | Asset | Nonadmitted [Statutory accounting | 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 | d. Unearned income |