ch 20 - CHAPTER 20 ACCOUNTING FOR POSTEMPLOYMENT BENEFITS...

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Unformatted text preview: CHAPTER 20 ACCOUNTING FOR POSTEMPLOYMENT BENEFITS CONTENT ANALYSIS OF EXERCISES AND PROBLEMS Number Content Time Range (minutes) E20-1 Pension Expense . (Easy) Computation of pension expense, journal entry. 5-10 E20-2 Pension Expense . (Easy) Computation of pension expense, journal entries for various amounts funded. 5-10 E20-3 Interest Cost and Return on Assets . (Easy) Computation of interest cost, return on assets, and pension expense, journal entries for various amounts funded. 5-10 E20-4 Pension Expense Greater than Funding . (Easy) Computation of pension expense, journal entry. 5-10 E20-5 Pension Expense Greater than Funding . (Moderate) Computation of pension expense, journal entries. 5-15 E20-6 Projected Benefit Obligation . (Moderate) Determination of projected benefit obligation. 10-15 E20-7 Pension Expense Less than Funding . (Moderate) Computation of pension expense, journal entries. 5-15 E20-8 Unrecognized Prior Service Cost . (Moderate) Straight-line amortization using average remaining service life, journal entries. 10-15 E20-9 Straight-line Amortization . (Moderate) Computation of average remaining service life, amortization schedule. 5-10 E20-10 Years-of-Future Service Amortization . (Moderate) Computation of amortization fraction, amortization schedule. 10-15 E20-11 Methods to Amortize Prior Service Cost . (Moderate) Average remaining service life, amortization fraction, and amortization schedules. 15-20 20-1 E20-12 Net Gain or Loss . (Moderate) Determination of net gain or loss to include in pension expense. 5-10 E20-13 Net Gain or Loss . (Moderate) Determination of unrecognized net gain or loss and net gain or loss to include in pension expense. 10-20 20-2 Number Content Time Range (minutes) E20-14 Additional Pension Liability . (Moderate) Computation of additional pension liability with prepaid/accrued pension cost, journal entries. 10-20 E20-15 Accounting for an OPEB Plan . (Easy) Computation of annual OPEB expense. Preparation of OPEB plan journal entries. 5-10 E20-16 (Appendix ). Pension Plan Present Value Calculations . (Moderate) Computation of components of pension expense and liability, journal entries. 15-25 P20-1 Pension Expense . (Moderate) Journal entries, determination of prepaid/accrued pension liability. 10-20 P20-2 Pension Expense Initially Greater than Funding . (Moderate) Computation of pension expense and prepaid/accrued pension cost, journal entries....
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This note was uploaded on 10/20/2008 for the course ACC ACC 301 taught by Professor Jones during the Spring '08 term at Southwestern Michigan College.

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ch 20 - CHAPTER 20 ACCOUNTING FOR POSTEMPLOYMENT BENEFITS...

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