Pembahasan Ujian PAI: A40 – No. 6 – Maret 2013

Typical owners’s equity accounts include:

1. Common Stock
2. Preferred Stock
3. Additional Paid-in Capital
4. Treasury Stock
5. 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.