Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Perusahaan asuransi memiliki beberapa jenis klasifikasi dari penghasilan. Yang dapat diklasifikasikan sebagai penerimaan adalah
- Nonadmitted income
- Deffered income
- Collected income
- Accured income
PEMBAHASAN
Types of income[1]:
| Type of Income | Received? | Earned? | Account Classification |
| Collected | Yes | Yes* | Revenue |
| Unearned | Yes | No | Liability |
| Uncollected (due) | No | Yes | Asset |
| Accrued | No | Yes | Asset |
| Deffered** | No | No | Asset |
| Nonadmitted (statutory accounting practices only) | No | Yes | Nonadmitted asset |
| *Collected income may have both an earned and an unearned portion **Deffered Premiums in an asset account estabilished to offset the overstated reserves liability | |||
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.