Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2013 |
| Nomor Soal | : | 9 |
SOAL
Apabila suatu perusahaan asuransi menerima pembayaran premi sebesar Rp5.000.000,- tetapi tidak dapat sesegera mungkin mengcredit premium income tersebut, selama belum ada konfirmasi bahwa jumlahnya sudah benar, maka perusahaan asuransi tersebut akan menjurnal transaksi tersebut sebagai berikut:
- Premium suspense…………………………………… 5.000.000
Premium income………………………………….. 5.000.000 - Premium income……………………………………… 5.000.000
Premium suspense………………………………… 5.000.000 - cash……………………………………………………….. 5.000.000
Premium income…………………………………….. 5.000.000 - cash……………………………………………………….. 5.000.000
Premium suspense……………………………………..5.000.000
| Pembahasan | Chapter 10 Page 340[1] : An insurer uses a premium suspense account to record transactions that are intended as premium but which the insurer cannot accept as revenue until a particular event occurs. An insurer typically uses suspense accounts for renewal premiums, not initial premiums, if the amount of a premium payment differs from that in the insurer’s records, or there is insufficient information (for example, no policy number) for the insurer to account for its receipt. When using a premium suspense account, an insurer makes the following accounting entry to record receipt of premium payment: Cash…………………………………………….xxx Premium suspense…………………………………….xxx |
| Jawaban | d. cash……………………………………………………….. 5.000.000
Premium suspense……………………………………… 5.000.000 |
