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Intermediate_Accounting_Kieso_C21

# Intermediate_Accounting_Kieso_C21 - CHAPTER 21 Accounting...

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Unformatted text preview: CHAPTER 21 Accounting for Pensions and Postretirement Benefits ASSIGNMENT CLASSIFICATION TABLE Topics Questions Brief Exercises Exercises Problems Cases 1. Basic definitions and concepts related to pen- sion plans. 1, 2, 3, 4, 5, 6, 7, 8, 9, 13, 14, 24 16 1, 2, 3 2. Work sheet preparation. 3 3, 4, 7, 10, 12, 15 1, 2, 7, 8, 9, 10 3. Income statement rec- ognition, computation of pension expense. 10, 11, 12, 14, 17, 18 1, 4 1, 2, 3, 6, 12, 13, 14, 15, 16, 17, 18, 20, 21 1, 2, 3, 4, 5, 6, 9, 10 4, 5, 6 4. Balance sheet rec- ognition, computation of pension expense. 16, 20, 21, 22, 23 2 3, 9, 11, 13, 14, 15, 17, 18, 19 2, 3, 4, 5, 6, 9, 10 4, 5, 6 5. Minimum liability computation. 20, 22 8, 9, 10 11, 12, 13, 14, 16, 17, 18, 19 3, 4, 5, 7, 8, 9, 10 2, 5 6. Corridor calculation. 19 7 8, 14, 20, 21 3, 5, 6, 7, 8, 9, 10 3, 5, 6, 7 7. Reconciliation schedule. 25 6 3, 9, 10, 14, 15, 19 1, 2, 3, 4, 6, 10 8. Prior service cost. 13, 14, 22 5, 8, 9, 10 1, 2, 3, 5, 9, 11, 12, 13, 14, 15, 19, 21 1, 2, 3, 4, 5, 7, 8, 9, 10 1 9. Unrecognized net gain or loss. 15, 17 7 8, 9, 14, 19, 20, 21 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 4, 5 10. Disclosure issues. 25, 27 12, 13 3, 5 21-1 ASSIGNMENT CLASSIFICATION TABLE (Continued) Topics Questions Brief Exercises Exercises Problems Cases * 11. Special types of plans. 26 *12. Postretirement benefits. 28, 29, 30, 31, 32 11, 12 22, 23, 24, 25 11 7 *This material is dealt with in an Appendix to the chapter. 21-2 ASSIGNMENT CHARACTERISTICS TABLE Item Description Level of Difficulty Time (minutes) E21-1 Computation of pension expense. Simple 5-10 E21-2 Computation of pension expense. Simple 10-15 E21-3 Preparation of pension work sheet with reconciliation. Moderate 15-25 E21-4 Basic pension work sheet. Simple 10-15 E21-5 Application of years-of-service method. Moderate 15-25 E21-6 Computation of actual return. Simple 10-15 E21-7 Basic pension work sheet. Moderate 15-25 E21-8 Application of the corridor approach. Moderate 20-25 E21-9 Disclosures: Pension expense and reconciliation schedule. Moderate 25-35 E21-10 Pension work sheet with reconciliation schedule. Moderate 20-25 E21-11 Computation of minimum liability. Moderate 10-15 E21-12 Pension expense, journal entries, statement presentation, minimum liability. Moderate 20-30 E21-13 Pension expense, journal entries, minimum liability, statement presentation. Moderate 20-30 E21-14 Computation of actual return, gains and losses, corridor test, prior service cost, minimum liability, pension expense, and reconciliation. Complex 35-45 E21-15 Work sheet for E21-14. Complex 40-50 E21-16 Pension expense, journal entries, minimum liability. Moderate 15-20 E21-17 Pension expense, minimum liability, statement presentation. Moderate 30-45 E21-18 Minimum liability, journal entries, balance sheet items. Moderate 20-25 E21-19 Reconciliation schedule, minimum liability, and unrecognized loss....
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Intermediate_Accounting_Kieso_C21 - CHAPTER 21 Accounting...

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