Discount Rate Obligation Plan Assets

Tahun I 10% 10%

Tahun II 10% 10%

Tahun III 10% 10%

Tahun IV

General Journal

Items Finance Cost/Interest expense Annual Pension Expense

Balance beginning
a. Additional PSC
Balance
b. Service Cost 16,000 Dr

c. Interest Expense 25,000 Dr

d. Interest Revenue 20,000 Cr

e Contribution
f Benefits
g Assets Loss/Gain
h Liabillity Loss/Gain
2018 Journal Entry 5,000 Dr 16,000 Dr

Balance Ending (Beginning for next year)

a. Additional PSC 160,000 Dr

Balance
b. Service Cost 19,000 Dr

c. Interest Expense 43,700 Dr

d. Interest Revenue 22,200 Cr

e Contribution
f Benefits
g Assets Loss/Gain
h Liabillity Loss/Gain
2019 Journal Entry 21,500 Dr 179,000 Dr

Balance Ending (Beginning for next year)

a. Additional PSC
Balance
b. Service Cost 26,000 Dr

c. Interest Expense 48,330 Dr

d. Interest Revenue 26,760 Cr

e Contribution
f Benefits
g Assets Loss/Gain
h Liabillity Loss/Gain
Journal Entry 21,570 Dr 26,000 Dr

2020
2020 Balance Ending (Beginning for next year)

JURNAL

12/31/2018 Interest Expense 5000

Pensiun Expense 16000
Cash 16000
Pensiun Liability 5000

12/31/2019 Interest Expense 21500

Pensiun Expense 179000
OCI 200
Cash 40000
Pensiun Liability 160700

12/31/2020 Interest Expense 21570

Pensiun Expense 26000
Pensiun Asset 14300
OCI 13870
Cash 48000

FINANCIAL STATEMENT 2020

General Journal Memo
Defined Benefit
Cash OCI-Gain/Loss Pension Asset/Liability Plan Assets
Obligation
50,000 Cr 250,000 Cr 200,000 Dr
-

250,000 Cr
16,000 Cr
25,000 Cr

20,000 Dr
16,000 Cr 16,000 Dr
14,000 Dr 14,000 Cr
Cr -
- Cr

16,000 Cr - 5,000

- 55,000 Cr 277,000 Cr 222,000 Dr

160,000 Cr

437,000 Cr

19,000 Cr

43,700 Cr
22,200 Dr
40,000 Cr 40,000 Dr
16,400 Dr 16,400 Cr
- 200 - 200 Dr
- Dr

40,000 Cr - 200 Dr 160,700 0

200 Dr 215,700 0 483,300 Cr 267,600 Dr

-
483,300 Cr

26,000 Cr
48,330 Cr

26,760 Dr
48,000 Cr 48,000 Dr
21,000 Dr 21,000 Cr
- 2,760 Dr - 2,760 Cr
16,630 cr 16,630
48,000 Cr 13,870 Cr 19,820 0
13,670 Cr 195,880 0 520,000 Cr 324,120 Dr