Insurance

Individual Health Insurance Premium Written

Writing an individual health policy for a self-employed customer.

Account NameTypeDebit ($)Credit ($)
Premium Receivable (Individual Health)Asset (+)2,400.00-
Written Premium — Individual HealthRevenue (+)-2,400.00

💡 Accountant's Note

Individual health policies are more expensive per head than group schemes due to adverse selection risk. Medical underwriting (health declarations) is applied at inception.

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