Insurance

Inward Reinsurance Accepted — Premium Income

Acting as a reinsurer and accepting cessions from other insurance companies.

Account NameTypeDebit ($)Credit ($)
Reinsurance Premium Receivable (Accepted)Asset (+)50,000.00-
Reinsurance Premium Income (Accepted)Revenue (+)-50,000.00

💡 Accountant's Note

Large insurers also act as reinsurers, accepting risk from smaller companies. This is inward (or assumed) reinsurance. The premium income and associated claims are tracked separately from the direct insurance book.

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