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Corporate Financial Accounting 14th Edition by Carl Warren,James Reeve,Jonathan Duchac
النسخة 14الرقم المعياري الدولي: 978-1305653535Corporate Financial Accounting 14th Edition by Carl Warren,James Reeve,Jonathan Duchac
النسخة 14الرقم المعياري الدولي: 978-1305653535 تمرين 25
Pension plan entries
Yuri Co. operates a chain of gift shops. The company maintains a defined contribution pension plan for its employees. The plan requires quarterly installments to be paid to the funding agent, Whims Funds, by the fifteenth of the month following the end of each quarter. Assume that the pension cost is $365,000 for the quarter ended December 31.
a. Journalize the entries to record the accrued pension liability on December 31 and the payment to the funding agent on January 15.
b. How does a defined contribution plan differ from a defined benefit plan?
Yuri Co. operates a chain of gift shops. The company maintains a defined contribution pension plan for its employees. The plan requires quarterly installments to be paid to the funding agent, Whims Funds, by the fifteenth of the month following the end of each quarter. Assume that the pension cost is $365,000 for the quarter ended December 31.
a. Journalize the entries to record the accrued pension liability on December 31 and the payment to the funding agent on January 15.
b. How does a defined contribution plan differ from a defined benefit plan?
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Pension Expense: Pension is a payment pr...
Corporate Financial Accounting 14th Edition by Carl Warren,James Reeve,Jonathan Duchac
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