MAP20070023544Zucconi, Paul J.Accounting in life and health insurance companies / Paul J. Zucconi ; contributing authors, Gregory K. Benner... [et al.] ; edited by Robert D. Land. — Atlanta : Life Management Institute LOMA, 1994365 p. ; 24 cm
. — (FLMI Insurance Education Program)Sumario: Introduction to life and health insurance accounting -- An overview of financial statements used by life and health insurance companies -- Accounting information systems -- Premium and commission accounting -- Accounting for bond and stock investments -- Accounting for other investments -- Policy benefit settlements -- Claim and contract settlement -- Other assets, other liabilities, and separate accounts -- Capital and surplus -- Summary of U.S. and Canadian Annual Statements -- Taxation of life and health insurance companies -- Internal control and auditing -- Generally accepted accounting principles for life and health insurance companies -- Cost accounting