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The document discusses two examples of accounting for pension plans. The first example provides information about PT A's pension plan in 2015, including plan assets, benefit payments, contributions, discount rate, and defined benefit obligation. It shows the calculation of pension expense for 2015 and the related journal entry. The second example provides similar information for PT P's pension plan in 2015, and calculates pension expense, plan assets as of December 31, 2015, the related journal entry, a pension worksheet, and the actual return on plan assets for 2015.
Description originale:
akuntansi pensiun
Titre original
Accounting for Pensions and Postretirement Benefits
The document discusses two examples of accounting for pension plans. The first example provides information about PT A's pension plan in 2015, including plan assets, benefit payments, contributions, discount rate, and defined benefit obligation. It shows the calculation of pension expense for 2015 and the related journal entry. The second example provides similar information for PT P's pension plan in 2015, and calculates pension expense, plan assets as of December 31, 2015, the related journal entry, a pension worksheet, and the actual return on plan assets for 2015.
The document discusses two examples of accounting for pension plans. The first example provides information about PT A's pension plan in 2015, including plan assets, benefit payments, contributions, discount rate, and defined benefit obligation. It shows the calculation of pension expense for 2015 and the related journal entry. The second example provides similar information for PT P's pension plan in 2015, and calculates pension expense, plan assets as of December 31, 2015, the related journal entry, a pension worksheet, and the actual return on plan assets for 2015.
Accounting for Pensions and Postretirement Benefits
ACCOUNTING FOR PENSIONS PENSIUN EXPENSE
1. Berikut adalah informasi pension plan pada PT A pada tahun 2015 :
Interest revenue on plan asset $15.000, Benefit paid kpd pensiunan $40.000, Contributions $ 90.000 , Discount interest rate $10 %, Defined benefit obligation 1 jan15 $500.000, Service cost $60.000 Diminta : a. Hitunng pensiun expense pada thun 2015 b. Sipakan jurnal yang diperlukan tahun 2015
Jawab :
a. Perhitungan pension expense:
Service cost $60.000 Interest expense 50. 000 Interest revenue (15,000) Pension expense for 2012 $95,000 b. Pension Expense 95,000 Cash 90,000 Pension Asset /Liability 5,000
PLAN ASSET , ACTUAL RETURN, PENSION WORKSHEET
2. Berikut informasi pensiun olan dari PT. P selama tahun 2015.
plan asset 1 jan15 $490.000 Defined benefit obligation 1 jan15 $490.000 Benefit paid kpd pensiunan $33.400 Contributions (funding) $ 25.000 Discount interest rate 8% Service cost $40.000 Diminta : a. Hitung pensiun expense dan , plan asset 31 fdes15 b. Buatlah jurnal thn 2015 c. Siapkan pension worksheet d. Hitung actual return on the plan asset 2015
Jawab :
a. Perhitungan pension expense:
Service cost $40.000 Interest expense 39.200 Interest revenue (39.200) Pension expense for 2015 $40. 000 Perhitungan plan asset 31 des15 : Plan asset 1 Jan15 $490.000 Interest revenue 39.200 contribution 25.000 benefit paid (33.400) Plan Asst 31 des15 520.800 b. Pension Expense 40. 000 Cash 25.000 Pension Asset /Liability 15.000 c. F d. Perhitungan actual return Plan asset 31 des15 $520.800 Plan Asset 1 jan15 (490.000) 30.800