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 |
