Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
A40 – Akuntansi |
| Periode Ujian |
: |
Mei 2017 |
| Nomor Soal |
: |
5 |
SOAL
Diketahui akun-akun dari statement of cash flow sebagai berikut:
| Purchase of securities |
900 |
| Increase in accrued investment income |
50 |
| Premium income receipt |
510 |
| Disbursement of policy dividend |
10 |
| Net income |
160 |
| Purchase of equipment |
90 |
| Sales of securities |
1000 |
| Cash payment for stockholder dividend |
20 |
| Increase in deferred policy acquisition cost |
10 |
| Beginning period cash balance |
30 |
| Disbursement of policy benefit |
270 |
| Operating expense |
200 |
| Income taxes |
40 |
| Investment income receipt |
60 |
| Increase in benefit payable |
50 |
Pilihlah jawaban yang paling mendekati
Apabila digunakan metode langsung (direct method), hitunglah:
Selisih dari source of funds – uses of funds :
- 20
- 30
- 40
- 50
- 70
PEMBAHASAN
- Selisih dari source of funds – uses of funds = net increase (decrease) in cash
- Net increase (decrease) in cash = Net cash flow from operating activities + net cash flow from investing activities + net cash flow used for financing activities
- Net cash flow from operating activities = Total cash receipt – Total cash disbursement
Total cash receipt = premium income receipt + investment income receipt = 510 + 60 = 570
Total cash disbursement = policy benefit + policy dividends + operating expenses + income tax
Total cash disbursement = 270 + 10 + 200 + 40 = 520
Net cash flow from operating activities = 570 – 520 = 50
- Net cash flow from investing activities = sales of securities + purchase of securities + purchase of equipment
Net cash flow from investing activities = 1.000 + (-900) + (-90) = 10
- Net cash flow used for financing activities = cash payment for stockholder dividend = -20 (karena uang digunakan untuk membayar dividend kepada stockholder)
- Net increase (decrease) in cash = 50 + 10 + (-20) = 40
- Selisih dari source of funds – uses of funds = Net increase (decrease) in cash = 40
Jawaban: c. 40
