Ch20 - 20-1CHAPTER 20Accounting for Pensions and Postretirement BenefitsASSIGNMENT CLASSIFICATION TABLE(BY TOPIC) Analysis1.Basic definitions

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Unformatted text preview: 20-1CHAPTER 20Accounting for Pensions and Postretirement BenefitsASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)TopicsQuestionsBriefExercisesExercisesProblemsConceptsfor Analysis1.Basic definitions andconcepts related topension plans.1, 2, 3, 4,5, 6, 7, 8,9,12, 24161, 2, 3, 4,5, 72.Worksheet preparation.33, 4, 7, 10,15, 181, 2, 7, 8, 9,10, 11, 123.Income statementrecognition, computationof pension expense.9, 10, 11,13, 16, 171, 41, 2, 3, 6,11, 13, 14,15, 16,17, 181, 2, 3, 4, 5,6, 9, 11, 124, 54.Balance sheet recognition,computation of pensionexpense.15, 20,22, 2323, 9, 11, 12,13, 141, 2, 3, 4,5, 6, 7, 8,9, 11, 122, 5, 75.Corridor calculation.1878, 14, 16,17, 182, 3, 5, 6, 7,8, 9, 11, 123, 4, 5, 66.Prior service cost.12, 13, 205, 8, 9, 101, 2, 3, 5,9, 11, 12,13, 141, 2, 3, 4,5, 6, 7, 8,9, 11, 121, 47.Gains and losses.14, 21, 227, 98, 9, 13, 14,16, 171, 2, 3, 5, 6, 7,8, 9, 11, 124, 5, 68.Disclosure issues.23109, 11, 1211, 123, 49.Special Issues.25*10.Postretirement benefits.26, 27,28, 2911, 1219, 20, 21,22, 23, 2413, 14*This material is dealt with in an Appendix to the chapter.20-2ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)Learning ObjectivesBriefExercisesExercisesProblems1.Distinguish between accounting for theemployer’s pension plan and accountingfor the pension fund.2.Identify types of pension plans and theircharacteristics.3.Explain alternative measures for valuing thepension obligation.4.List the components of pension expense.1, 2, 41, 2, 6, 11,12, 13, 155.Use a worksheet for employer’s pension planentries.33, 4, 7, 10,11, 14, 181, 2, 4, 7, 8,9, 10, 11, 126.Describe the amortization of prior service costs.51, 2, 5, 7,12, 131, 2, 3, 4, 6,7, 8, 9, 10,11, 127.Explain the accounting for unexpected gains andlosses.912, 131, 2, 3, 4, 5,6, 7, 8, 9, 10,11, 128.Explain the corridor approach to amortizing gainsand losses.78, 12, 13,16, 17, 183, 4, 5, 6, 7,8, 11, 129.Describe the requirements for reporting pensionplans in financial statements.6, 8, 9, 109, 11,12, 131, 2, 3, 4, 8,11, 12*10.Identify the differences between pensions andpostretirement healthcare benefits.11, 1219, 20, 21,22, 23, 2413, 14*11.Contrast accounting for pensions to accountingfor other postretirement benefits.11, 1219, 20, 21, 21,22, 23, 2413, 1420-3ASSIGNMENT CHARACTERISTICS TABLEItemDescriptionLevel ofDifficultyTime(minutes)E20-1Pension expense, journal entries.Simple5–10E20-2Computation of pension expense.Simple10–15E20-3Preparation of pension worksheet.Moderate15–25E20-4Basic pension worksheet.Simple10–15E20-5Application of years-of-service method.Moderate15–25E20-6Computation of actual return.Simple10–15E20-7Basic pension worksheet.Moderate15–25E20-8Application of the corridor approach.Moderate20–25E20-9Disclosures: Pension expense and other comprehensive income.Moderate25–35E20-10Pension worksheet.Moderate20–25E20-11Pension expense, journal entries, statement presentation.Moderate20–30E20-12Pension expense, journal entries, statement presentation.Pension expense, journal entries, statement presentation....
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This note was uploaded on 02/21/2009 for the course ACC 100 taught by Professor Smith during the Spring '09 term at University of Phoenix.

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Ch20 - 20-1CHAPTER 20Accounting for Pensions and Postretirement BenefitsASSIGNMENT CLASSIFICATION TABLE(BY TOPIC) Analysis1.Basic definitions

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