PENSION T ACCOUNTS Problem

PENSION T ACCOUNTS Problem - UniversityofRhodeIsland

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University of Rhode Island BUS 402 Advanced Accounting 2010 - 2011 Joseph M. D’Adamo Course Outline #9: Accounting for Employee Benefits Addendum Page 1 of 4 PENSION TRUST ACCOUNTS Fair Value of  Plan Assets Projected Benefit Obligation (PBO) Beginning Balance Beginning Balance Actual Return on Plan Assets  Current Service Cost  Employer  Contributions  Interest on PBO  Benefits Paid to Retirees  Benefits Paid to Retirees  Ending Balance Ending Balance EMPLOYER ACCOUNTS PENSION BENEFIT ASSET/LIABILITY Beginning Balance Liability Current Service Cost  Interest on PBO  Expected Return on Plan Assets  Unexpected Gain on Plan Assets  Unexpected Loss on Plan Assets  Employer  Contributions  Ending Balance Liability CASH NET PERIODIC PENSION COST ACCUMULATED OTHER  COMP. INCOME -0- Beginning Bal. Unamortized 
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This note was uploaded on 04/03/2012 for the course BUS 402 taught by Professor Joshephd'adamo during the Fall '09 term at Rhode Island.

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PENSION T ACCOUNTS Problem - UniversityofRhodeIsland

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