chapter20excel - TEMPLATE YEAR 1 General Journal Entries...

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TEMPLATE YEAR 1 General Journal Entries Memo Rec Annual Prepaid/ Projected Pension Accrued Benefit Items DR./ <CR> Expense Cash OCI Cost Obligation BOY Prior service cost BOY adjusted - - - ## - Amortize prior service cost Annual service cost Interest Cost Actual return Unexpected loss Contributions/ Funding Benefits paid - - - ## - Unrecognized net loss Amortize unrecognized loss - - - ## - Prepaid/ accrued (PLUG) - CHECK: DO ANNUAL JOURNAL ENTRY: - Pension expense - Cash - Prepaid--Accrued cost - NOTE: THIS TEMPLATE DOES NOT HAVE COLUMNS FOR ADDITIONAL LIABILITY.
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cord & OCI Plan Assets Balance? - - - - - - - - - - - - - OES THE PPD/ACCRUED=NET MEMO?
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TEMPLATE YEAR 1 General Journal Entries Annual PENSION Pension ASSET/ Additional Items DR./ <CR> Expense Cash OCI LIABILITY Liability BOY Prior service cost BOY adjusted - - - - Amortize prior service cost Annual service cost Interest Cost Actual return Unexpected loss Contributions/ Funding Benefits paid - - - - Unrecognized net loss Amortize unrecognized loss - - - - Prepaid/ accrued (PLUG) ENDING PENSION ASSET/ LIABILITY - ANNUAL JOURNAL ENTRY: Pension expense - Cash - Prepaid--Accrued cost NOTE: THIS TEMPLATE DOES NOT HAVE COLUMNS FOR ADDITIONAL LIABILITY.
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