TUGAS

KELOMPOK
CH 20
disusun oleh

KELOMPOK 1
 ANGGOTA KELOMPOK 1

AFNI SUMEDI PURBA Mutiara Rosita

(142220003) (142220021)
 E20-9
Webb Corp. sponsors a defined benefit pension As a result of the operation of the plan during
plan for its employees. On January 1, 2022, the 2022, the following additional data are provided
following balances relate to this plan. by the actuary.

Plan Assets 480,000

Service Cost for 2022 90,000

Defined Benefit Obligation 600,000

Discount (interest) rate 6%

Pension Asset/ Liability 120,000

Actual return on plan assets in 2022 55,000

Accumulated OCI -
Unexpected loss from change in defined
benefit obligation, due to change in actuarial 76,000
Instruction! prediction
a. Using the data above, compute
pension expense for Webb Corp. for the
Contributions in 2022 99,000
year 2022 by preparing a pension
worksheet.
Benefits paid retires in 2022 85,000
b. Prepare the journal entry for pension
expense for 2022.
JAWABAN A
 JAWABAN B

Jurnal Entry
Pension Expense 97.200
Other Comprehensive Income 49.800
Cash 99.000
Pension asset/liability 48.000
 Jackson Company adopts acceptable accounting for its defined benefit pension plan on January
1, 2021, with the following beginning balances: plan assets $200,000 and defined benefit
obligation $250,000. Other data relating to 3 years' operation of the plan are shown below.

2021 2022 2023

Annual Service Cost 16,000 19,000 26,000

Discount (interest) Rate 10% 10% 10%

P20-2

Actual Return On Plan Assets 20,000 22,000 24,000

Annual Funding (Contributions) 16,000 40,000 48,000

Benefits Paid 14,000 16,400 21,000

Past Service Cost (Plan Amended, 1/1/22) 160,000

Change In Actuarial Assumptions Establishes a

520,000
December 31,2023, defined benefid obligation of
 P20-2

INSTRUCTION!
a. Prepare a pension worksheet presenting all 3 years' pension
balances and activities.
b. Prepare the journal entries (from the worksheet) to reflect all
pension plan transactions and events at December 31 of each year.
c. Indicate the pension-related amounts reported in the financial
statements for 2023.
 JAWABAN A
JACKSON COMPANY
PASSION WORKSHEET 2021
GENERAL JOURNAL
MEMO RECORD
ENTRIES
Annual Prior Pension Projected Plan
Particulars Cash OCI-Gain/Loss
Pension Expense Service Cost- OCI Asset/liability Benefit Obligation Assets
Balanced Jan 1, 2021 50,000 250,000 200,000
Service Cost 16,000 25,000
Interest Cost (250.000
25,000 450,000
x 10%)
Actual Return 20,000 20,000
Unexpected Loss
2,000 2,000
(437.000 x 10%)
Contributions 16,000 16,000
Benefits 14,000 14,000
Journal Entry For 2021 21,000 16,000 2,000 7,000
Accumulated OCI Dec
0
31, 2022
Balanced Dec 31, 2021 2,000 57,000 277,000 220,000
Additional PSC Jan 1,
160,000 160,000
2017
Balance Jan 1, 2022 437,000
Service Cost 19,000 19,000
Interest Cost (437.000
43,700 43,700
x 10%)
Actuak Return 22,000 22,000
Amortization Of PSC 54,400 54,400
Contributions 40,000 40,000
Benefits 16,400 16,400
Journal Entry For 2022 95,100 40,000 105,600 0,000 160,700
Accumulated OCI Dec
0,000 2,000
31, 2021
Balance Dec 31, 2022 105,600 2,000 217,700 483,300 265,600
Service Cost 26,000 26,000
Interest Cost (483.000
48,330 48,330
x 10%)
Actual Return 24,000 24,000
Unexpected Loss
(265.000 x 10%) - 2,560 2,560
24.000
Amortization Of PSC 41,600 41,600
Contributions 48,000 48,000
Benefits 21,000 21,000
Liability Gain 16,630 16,630
Journal Entry for 2023 89,370 48,000 41,600 14,070 17,300
Accumulated OCI Dec
105,600 2,000
31, 2022
Balanced Dec 31, 2023 64,000 12,070 203,400 520,000 316,000
JAWABAN B
JAWABAN C
JAWABAN C
- Terima Kasih -