Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Tipe income berikut dapat diklasifikasikan ke dalam akun asset, kecuali:
- Uncollected income
- Deffered income
- Collected income
- Due income
- Accrued income
Types of income[1]
| Type of Income | Account Classification |
| Collected | Revenue |
| Uncollected (due) | Asset |
| Accrued | Asset |
| Deffered | Asset |
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.