Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2010 |
| Nomor Soal | : | 9 |
SOAL
Yang tidak termasuk kedalam kategori liabilities adalah:
- Unpaid policy claims,
- Accounts payable,
- Advance premiums,
- Unassigned Surplus
| Pembahasan | Chapter 2 Page 39 [1]: Typical liabilities for life and health insurance companies include: - Policy reserves
- Claim reserves
- Advance premiums
- Unpaid policy claims
- Account payable
- Notes payable
- Agent commissions payable
- Income taxes payable
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. Unassigned Surplus |
