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Part 20 Solutions

 Chapter twenty Solutions Article

E20-7

Rydell Corp

MemoRecord

Items

Twelve-monthly

Pension

Price

Cash

OCI—Prior

Service

Price

Pension

Asset/Liability

Projected

Gain

Obligation

Prepare

Assets

Equilibrium, Jan. you, 2012

13, 800 cr

560, 000 cr

546, 200 dr

Prior services cost

120, 000 doctor

120, 1000 cr

Fresh Balance, January 1, 2012

680, 000 cr

546, 200 doctor

Service price

58, 000 dr

54.99, 000 cr

Interest Price

$680, 500 x 9% = $61, 200

61, 200 doctor

61, 2 hundred cr

Real return

52, 280 cr

52, 280 dr

Unpredicted gain/ loss

Amortization of PSC

seventeen, 000 dr .

17, 500 cr

Contributions

65, 1000 cr

sixty five, 000 doctor

Benefits

45, 000 dr

40, 1000 cr

Journal entry for 2012

83, 920 dr

66, 000 crystal reports

103, 000 dr

121, 920 crystal reports

Accumulated OCI, Jan. one particular, 2012

-0-

Balance, December. 31, 2012

103, 1000 dr

135, 720 crystal reports

759, 2 hundred cr

623, 480 doctor

E20-7 Continuing

Pension Price 83, 920

OCI (PSC)103, 000

Funds 65, 000

Pension Asset/Liability121, 920

E20-10

Webb Corp.

Tonto Record

Things

Annual

Pension plan

Expense

Funds

OCI—Prior

Service

Cost

OCI---

Gain/Loss

Pension plan

Asset/Liability

Forecasted

Benefit

Responsibility

Plan

Assets

Balance, By. 1, 2012

120, 500 cr

six hundred, 000 cr

480, 1000 dr

Assistance cost

85, 000 doctor

90, 1000 cr

Curiosity Cost

$600, 000 times 9% sama dengan $54, 000

54, 1000 dr

54, 000 crystal reports

Actual returning

55, 000 cr

fifty five, 000 dr

Unexpected gain

$55, 500 - $52, 000 = $3, 1000

3, 1000 dr

several, 000 crystal reports

Amortization of PSC

19, 000 dr

19, 000 cr

The liability increase

76, 000 dr

76, 500 cr

Amortization of gain/loss

Contributions

99, 000 cr

99, 1000 dr

Benefits

85, 500 dr

85, 000 crystal reports

Journal entrance for 2012

111, 000 dr

99, 1000 cr

19, 000 crystal reports

73, 500 dr

66, 000 crystal reports

Accumulated OCI, Jan. you, 2012

75, 000 doctor

-0-

Stability, Dec. 31, 2012

seventy eight, 000 dr

73, 1000 dr

186, 000 crystal reports

735, 1000 cr

549, 000 doctor

E20-10 Continued

Pension Expense111, 000

OCI (G/L) 73, 000

OCI (PSC) 19, 000

Money 99, 000

Pension Asset/Liability 66, 500

P20-1

Harrington CompanyMemo Record

Things

Annual

Monthly pension

Expense

Cash

OCI—Prior

Support

Cost

OCI---

Gain/Loss

Pension plan

Asset/Liability

Expected

Benefit

Accountability

Plan

Assets

Balance, By. 1, 2012

300, 1000 cr

4, 500, 1000 cr

some, 200, 500 dr

Services cost

150, 000 dr

150, 500 cr

Interest Cost

$4, 500, 1000 x 10% = 435.00, 000

450, 000 dr

450, 000 cr

Real return

252, 000 crystal reports

252, 000 dr

Unforeseen gain/loss

252, 000 – 6%(4, 2 hundred, 000) = 0

Retirement of PSC

Liability enhance

Amortization of gain/loss

Contributions

240, 000 cr

240, 000 dr

Benefits

two hundred, 000 doctor

200, 1000 cr

Log entry this january

348, 000 dr

240, 000 crystal reports

108, 000 cr

Gathered OCI, By. 1, 2012

Balance, December. 31, 2012

408, 500 cr

5, 900, 1000 cr

some, 492, 500 dr

P20-1

Harrington Firm

Memo Record

Items

Total annual

Pension

Charge

Cash

OCI—Prior

Service

Expense

OCI---

Gain/Loss

Pension

Asset/Liability

Projected

Profit

Obligation

Strategy

Assets

Balance, Jan. you, 2013

408, 000 cr

4, 900, 000 crystal reports

4, 492, 000 dr

Prior Support Cost

500, 000 dr .

500, 1000 cr

Fresh balance, Jan. 1, 2013

5, 400, 000 cr

4. 492. 000 dr

Service cost

180, 1000 dr

180, 000 crystal reports

Interest Expense

$5, four hundred, 000 back button 10% = 540, 500

540, 500 dr

540, 000 cr

Actual returning

260, 1000 cr

260, 000 dr

Unexpected loss

$260, 000 – 8%($4, 492, 000)

99, fish hunter 360 cr

99, 360 doctor..

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