Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Juni 2010 |
| Nomor Soal | : | 8 |
SOAL
Yang tidak termasuk kedalam kategori Owners’ Equity adalah:
- outstanding Stock,
- Additional Paid-in Capital,
- Treasury Stock,
- Unassigned Surplus (SAP) or Retained Earnings (GAAP)
| Pembahasan | Chapter 2 Page 41 [1]: Typical owner equity accounts include - Common stock
- Preferred stock
- Additional paid in capital
- Treasury stock
- Unassigned surplus (statutory accounting) or retained earning (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 |
