Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2013 |
| Nomor Soal | : | 6 |
SOAL
Yang tidak termasuk kedalam kategori Owners’ Equity adalah:
- outstanding Stock,
- Additional Paid-in Capital,
- Treasury Stock,
- Unassigned Surplus (SAP) atau Retained Earnings (GAAP)
| Pembahasan | Chapter 2 Page 41[1] : Typical owners’s equity accounts include: - Common Stock
- Preferred Stock
- Additional Paid-in Capital
- Treasury Stock
- Unassigned Surplus (statutory accounting) or Retained Earnings (GAAP)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. outstanding Stock |
