Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Agustus 2019 |
| Nomor Soal |
: |
9 |
SOAL
Perusahaan yang ditunjuk untuk menangani reklamasi Jakarta mempersiapkan statement of cash flows berdasarkan informasi yang diperoleh dari neraca dan statement of operations. Jika diketahui informasi terkait dengan operasional dari perusahaan ini dalam satu periode tertentu adalah sebagai berikut
- A receipt of revenue : A
- Selling an asset for cash : B
- Repurchasing a company’s own common stock : C
- Net income : D
- Taking out a loan : E
Tentukan nilai net change in cash untuk satu periode tersebut.
- A+B+C+D+E
- A+B-C+D+E
- A+B-C+D-E
- A-B-C+D-E
- A-B-C+D+E
| Pembahasan |
Chapter 5 Page 122 [1]:
Sources of Funds – Uses of Funds = Net Change in Cash
Sources of cash a company:
- A decrease in an asset account (selling an asset for cash)
- An increase in a liability account (taking out a loan)
- An increase in stockholders’ equity (issuing common stock)
- A receipt of revenue (selling policies)
- Net income
Uses of funds a company:
- An increase in an asset account (purchasing an asset)
- A decrease in a liability account (paying off a loan)
- A decrease in stockholders’ equity (retiring or repurchasing a company’s own common stock)
- A payment of expenses
- A net loss
- A receipt of revenue (A) : Sources of Funds
- Selling an asset for cash (B) : Sources of Funds
- Repurchasing a company’s own common stock (C) : Uses of Funds
- Net income (D) : Sources of Funds
- Taking out a loan (E) : Sources of Funds
Sehingga Net Change in Cash = A+B-C+D+E
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban |
b. A+B-C+D+E |
