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Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R. – American Journal of Business Education, 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.…
Descriptors: Accounting, Retirement Benefits, Documentation, Taxes
Okula, Susan – Keying In, 2003
This issue of Keying In, the newsletter of the National Business Education Association, focuses upon teaching young adults how to develop both investment strategies and an understanding of the stock market. The first article, "Sound Investing Know-How: A Must for Today's Young Adults," describes how young adults can plan for their own…
Descriptors: Basic Business Education, Business Education, Business Skills, Economics Education