Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Tipe income yang dapat diklasifikasikan ke dalam akun revenue adalah:
- Deferred income
- Unearned income
- Collected income
- Due income
- Accrued income
Types of income[1]
| Type of Income | Received? | Earned? | Account Classification |
| Collected | Yes | Yes* | Revenue |
| Unearned | Yes | No | Liability |
| Uncollected (due) | No | Yes | Asset |
| Accrued | No | Yes | Asset |
| Deferred** | No | No | Asset |
| Non admitted (statutory accounting practices only) | No | yes | Non admitted asset |
| *Collected income may have both an earned and an unearned portion **Deferred Premiums is an asset account established to offset the overstated reserves liability |
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Jawaban: c. Collected income
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
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