Business

businessCHAPTER 20 Accounting for Pensions and Postretirement Benefits ASSIGNMENT CLASSIFICATION table (BY TOPIC) Topics|Questions|BriefExercises|Exercises| Problems|Conceptsfor summary| 1. rudimentary definitions and concepts related to support plans.|1, 2, 3, 4, 5, 6, 7, 8, 9, 12, 24, 30||16||1, 2, 3, 4, 5, 7| 2.Work carpenters plane preparation.||3|3, 4, 7, 10, 14, 15, 18|1, 2, 4, 7, 8, 9, 10, 11, 12|| 3.Income statement recognition, tally of indemnity expense.|9, 10, 11, 13, 16, 17|1, 2, 4|1, 2, 3, 6,11, 13, 14, 15, 16, 17, 18|1, 2, 3, 4, 5,6, 9, 11, 12|4, 5| 4.Balance sheet recognition, computation of allowance off expense.|15, 19, 20, 22, 23|6, 10|3, 9, 11, 12, 13, 14|1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12|2, 5, 7| 5.Corridor calculation.|18|7|8, 13, 14, 16, 17, 18|2, 3, 5, 6, 7, 8, 11, 12|3, 4, 5, 6| 6.Prior service cost.|12, 13, 20|5, 6, 8|1, 2, 3, 5,9, 11, 12,13, 14|1, 2, 3, 4, 6, 7, 8, 9, 11, 12|1, 4| 7.Gains and losses.|14, 17,21, 22|7, 9|8, 9, 13, 14, 16, 17|1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12|4, 5, 6| 8.Disclosure issues.|23|10|9, 11, 12|11, 12|3, 4| 9.Special Issues.|25||||| *10.Postretirement benefits.|30, 31,32, 33|11, 12|19, 20, 21, 22, 23, 24|13, 14|| *This material is dealt with in an Appendix to the chapter.

ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) learnedness Objectives| Brief Exercises|Exercises|Problems| 1.Distinguish between write up for the employers pension plan and accounting for the pension fund.|||| 2. come out types of pension plans and their characteristics. |||| 3. formulate alternative measures for valuing the pension obligation.|||| 4.List the componen! ts of pension expense. |1, 2, 4|1, 2, 6, 11, 12, 13, 15|| 5.Use a worksheet for employers pension plan entries.|3|3, 4, 7, 10, 11, 14, 18|1, 2, 4, 7, 8, 9, 10, 11, 12| 6.Describe the amortization of prior service costs.|5|1, 2, 5, 7, 12, 13|1, 2, 3, 4, 6, 7, 8, 9, 10, 11, 12| 7.Explain the accounting for unexpected gains and losses....If you want to get a dear essay, order it on our website: OrderCustomPaper.com

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