Pembahasan Ujian PAI: A40 – No. 9 – April 2019

Assets = Liabilities + Owners’ Equity + Net Income (loss) …………(i)

Chapter 5 Page 114^[1]:

Net Income (loss) = Revenues – Expenses …………(ii)

Sehingga dari persamaan (i) dan (ii) diperoleh:
Assets = Liabilities + Owners’ Equity + (Revenues – Expenses)
Assets + Expenses = Liabilities + Owners’ Equity + Revenues

^[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.