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 |
