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ERIC Number: EJ1056358
Record Type: Journal
Publication Date: 2012
Pages: 8
Abstractor: As Provided
ISSN: ISSN-1942-2504
Pension Accounting and Reporting with Other Comprehensive Income and Deferred Taxes: A Worksheet Approach
Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R.
American Journal of Business Education, v5 n6 p771-778 2012
This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes. This article is intended as a supplemental teaching tool that demonstrates the impact of a plan's funded status on the employer's financial statements in a way that, based upon anecdotal evidence, accounting students and practitioners have found extremely beneficial beyond traditional accounting textbooks.
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: Teachers
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A