Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | A40 – Akuntansi |
| Periode Ujian | : | November 2016 |
| Nomor Soal | : | 8 |
SOAL
Diketahui data posisi per 31 Desember sebagai berikut:
| Additional paid-in capital | 400.000 |
| Net Unrealized Gains (Losses) | 200.000 |
| Retained Earning | 3.000.000 |
| Treasury stock | (100.000) |
| Stock | 50.000 |
Hitunglah total stockholder’s equity:
- 3.600.000
- 3.350.000
- 3.550.000
- 3.400.000
- 3.250.000
| Rumus | Total stockholder’s equity = Additional paid-in capital + Stock + Treasury Stock + Net Unrealized Gains (Losses) + Retained Earning |
| Pembahasan | Total stockholder’s equity = 400.000 + 50.000 – 100.000 + 200.000 + 3.000.000
= 3.550.000 |
| Jawaban | c. 3.550.000 |
