Pension Trust Funds | Governmental Accounting | CPA Exam FAR

Are you a CPA candidate or accounting student? Check my website for additional resources such PPT slides, notes, practice multiple choices, exercises and T/F questions.
🚀https://farhatlectures.com/
Connect with me on LinkedIn:
✔  / professorfarhat  
💥Facebook: @accountinglectures
Instagram Account: @farhatlectures
Twitter: @farhatlectures
Email: [email protected]
#cpaexam #governmentalaccounting #accountingstudent

Website:
www.farhatlectures.com

Like us on Facebook:
  / accountinglectures  

Visit the website where you can search using a specific term:
http://www.farhatlectures.org/

Connect with Linked In:
  / mansour-farhat-cpa-cia-cfe-macc-2453423a  

Governmental Accounting for Pension Trust Fun, Public Employees Retirement System Funds (Pensions), Pension Trust Fund, 1-Based on Actuarial Requirements of employees, 2-Increases pension resources from; Employer & Employee contributions, Investment earnings, net appreciation or depreciation in Plan Assets (Assets belong to employees), 3-Reporting Change Plan Assets as Additions & Deductions, 4-Reporting Plan Net Assets as Receivables & Investments, 5-Use Normal Accrual Accounting & Investments at Fair Value, Reporting Changes In Pension Plan Assets, 1-Use Additions rather than Revenues account, 2-Use Deductions rather than Expense account,