Instructions

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					Instructions for the Microsoft Excel Templates

Be advised, the worksheet and workbooks are not protected.

Extensive detail and information is contained within the manual.

Striking the "F1" key or following the path "Windows>Excel Help" will invoke the Office Assistant and bring up one
of several help menus.

You should enter your name, course ID, and date name into the cells at the top of the page.

Each page contains a page footer with a Page # of Page ## as well as time and date to assist in assembly of
multiple pages.

Each worksheet contains the identification of the problem or exercise.

All formatting should have been accomplished to provide satisfactory presentation. See the text for additional
assistance in formatting.

There should be no need to insert columns or rows into the workbooks.

If more than one page is required by the problem, the page breaks are preset.

In general, the yellow highlighted cells are the cells which work and effort should be presented.

Place the proper account title in the cell where the word "Account title" appears on the template.

Place the value in the cell where the word "Value" or "Amount" appears on the template. A formula may be placed
in some of these cells.

Write a formula into cells where the word "Formula" appears. In these cells, an amount calculated can be
entered. An amount can be placed in these cells.

Place the explanation for the entry in the cell where the word "Text Explanation" appears on the template.

Insert the account number where "Acct Nbr" appears on the template during posting.

Insert the journal reference where "JOURN #" appears on the template during posting.

Insert the title in the cell where "TITLE" appears on the template.

The print area is defined to fit onto 8 1/2" X 11" sheets in portrait or landscape mode as required.

The gray filled cells define the perimeter of the problem and the print area.

The problem is formatted for whole dollars with comma separations (no cents) except where required.

The display may have "Freeze Pane" invoked so column titles remain visible during data entry.

Negative values may be shown as ($400) or -$400.




                                  Instructions, Page 1 of 3, 12/10/2011, 7:40 AM
Consider using "Split" panes to assist in copy and paste of data.

Much of the exercises and problems can have data entered by the "look to" or "=A34" type formula where cell
A34 contains the data to be entered. This precludes typing and data entry errors.




                                 Instructions, Page 2 of 3, 12/10/2011, 7:40 AM
Name:
Exercise:        E20-1, Pension Expense, Journal Entries
Course:
Date:
The following information is available for the pension plan of Brady Company for the year 2010.
                  Actual and expected rate of return on plan assets            $15,000
                  Benefits paid to retirees                                      40,000
                  Contributions (funding)                                        90,000
                  Interest/discount rate                                             10%
                  Prior service cost amortization                                  8,000
                  Projected benefit obligation, January 1, 2010                500,000
                  Service cost                                                   60,000

Instructions:
(a) Compute pension expense for the year 2010.

Computation of pension expense:
                Text Title                                                      Amount
                Text Title                                                      Amount
                Text Title                                                      Amount
                Text Title                                                      Amount
                Text Title                                                      Formula

(b) Prepare the journal entry to record pension expense and the employer's contribution to the pension
   plan in 2010.

                 Account Title                                                  Amount
                  Account Title                                                                   Amount
                  Account Title                                                                   Amount
                  Account Title                                                                   Amount




                            Exercise 20-1 , Page 3 of 3, 12/10/2011, 7:40 AM

				
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