Home > Supplements > Accounting Transaction Examples > Annuity Process > Accounting Entries
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PENSIONPAID |
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Process |
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DR Amount |
Process |
Activity |
Ref No. |
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CR Amount |
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ANNUITY PAYMENT |
PENSIONPAYBL |
1 |
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5000.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
2 |
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6000.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
2 |
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12000.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
3 |
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3000.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
4 |
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4000.00 |
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PENSIONPAYABLE |
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Process |
Activity |
Ref No. |
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DR Amount |
Process |
Activity |
Ref No. |
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CR Amount |
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ANNUITY PAYMENT |
PAYEPAYABLE |
1 |
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500.00 |
ANNUITY PAYMENT |
PENSIONPAYBL |
1 |
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5000.00 |
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ANNUITY PAYMENT |
PAYEPAYABLE |
2 |
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600.00 |
ANNUITY PAYMENT |
PENSIONPAYBL |
2 |
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6000.00 |
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ANNUITY PAYMENT |
PAYEPAYABLE |
2 |
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1200.00 |
ANNUITY PAYMENT |
PENSIONPAYBL |
2 |
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12000.00 |
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ANNUITY PAYMENT |
PAYEPAYABLE |
4 |
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400.00 |
ANNUITY PAYMENT |
PENSIONPAYBL |
4 |
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4000.00 |
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ANNUITY PAYMENT |
PAYEPAYABLE |
4 |
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800.00 |
ANNUITY PAYMENT |
SUSPPENPAID |
4 |
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8000.00 |
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ANNUITY PAYMENT |
PENSIONDED |
1 |
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750.00 |
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ANNUITY PAYMENT |
PENSIONDED |
2 |
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1000.00 |
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ANNUITY PAYMENT |
PENSIONDED |
2 |
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2000.00 |
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ANNUITY PAYMENT |
PENSIONDED |
4 |
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800.00 |
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ANNUITY PAYMENT |
PENSIONDED |
4 |
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1600.00 |
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ANNUITY PAYMENT |
MEMPENPAID |
1 |
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3750.00 |
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ANNUITY PAYMENT |
MEMPENPAID |
2 |
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13200.00 |
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ANNUITY PAYMENT |
MEMPENPAID |
4 |
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8400.00 |
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SUSPENPAYBL |
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Process |
Activity |
Ref No. |
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DR Amount |
Process |
Activity |
Ref No. |
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CR Amount |
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ANNUITY PAYMENT |
SUSPPENPAID |
4 |
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8000.00 |
ANNUITY PAYMENT |
PENSIONPAYBL |
3 |
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3000.00 |
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MEM DEPOSIT |
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Process |
Activity |
Ref No. |
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DR Amount |
Process |
Activity |
Ref No. |
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CR Amount |
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ANNUITY PAYMENT |
PENSIONPAYBL |
1 |
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5000.00 |
ANNUITY PAYMENT |
PAYEPAYABLE |
1 |
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500.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
2 |
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6000.00 |
ANNUITY PAYMENT |
PAYEPAYABLE |
2 |
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600.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
2 |
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12000.00 |
ANNUITY PAYMENT |
PAYEPAYABLE |
2 |
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1200.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
3 |
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3000.00 |
ANNUITY PAYMENT |
PAYEPAYABLE |
4 |
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400.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
4 |
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4000.00 |
ANNUITY PAYMENT |
PENSIONDED |
1 |
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750.00 |
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ANNUITY PAYMENT |
PENSIONDED |
2 |
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1000.00 |
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ANNUITY PAYMENT |
PENSIONDED |
2 |
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2000.00 |
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ANNUITY PAYMENT |
PENSIONDED |
4 |
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800.00 |
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ANNUITY PAYMENT |
PENSIONDED |
4 |
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1600.00 |
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ANNUITY PAYMENT |
MEMPENPAID |
1 |
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3750.00 |
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ANNUITY PAYMENT |
MEMPENPAID |
2 |
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13200.00 |
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ANNUITY PAYMENT |
MEMPENPAID |
4 |
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8400.00 |
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TRF TO/F FND |
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Process |
Activity |
Ref No. |
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DR Amount |
Process |
Activity |
Ref No. |
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CR Amount |
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ANNUITY PAYMENT |
PENSIONPAYBL |
1 |
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5000.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
2 |
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6000.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
3 |
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3000.00 |
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ANNUITY PAYMENT |
PENSIONPAYBL |
4 |
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4000.00 |
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PENSIONPAID (Expense) |
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Process |
Activity |
Ref No. |
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DR Amount |
Process |
Activity |
Ref No. |
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CR Amount |
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ANNUITY PAYMENT |
FNDPENPAYBL |
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18000.00 |
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ANNUITY PAYMENT |
FNDPENPAYBL |
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12000.00 |
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ANNUITY PAYMENT |
FNDPENPAYBL |
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3000.00 |
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PENSIONPAYBL (Liability) |
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Process |
Activity |
Ref No. |
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DR Amount |
Process |
Activity |
Ref No. |
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CR Amount |
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ANNUITY PAYMENT |
FNDPAYEPAYBL |
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2700.00 |
ANNUITY PAYMENT |
FNDPENPAYBL |
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18000.00 |
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ANNUITY PAYMENT |
MEMPENPAID |
1 |
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3750.00 |
ANNUITY PAYMENT |
FNDPENPAYBL |
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12000.00 |
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ANNUITY PAYMENT |
MEMPENPAID |
2 |
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13200.00 |
ANNUITY PAYMENT |
FSUSPPENPAID |
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8000.00 |
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ANNUITY PAYMENT |
MEMPENPAID |
4 |
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8400.00 |
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ANNUITY PAYMENT |
PENSIONDED |
1 |
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750.00 |
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ANNUITY PAYMENT |
PENSIONDED |
2 |
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1000.00 |
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ANNUITY PAYMENT |
PENSIONDED |
2 |
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2000.00 |
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|
ANNUITY PAYMENT |
PENSIONDED |
4 |
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800.00 |
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ANNUITY PAYMENT |
PENSIONDED |
4 |
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1600.00 |
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SUSPPENPAYBL (Liability) |
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Process |
Activity |
Ref No. |
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DR Amount |
Process |
Activity |
Ref No. |
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CR Amount |
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ANNUITY PAYMENT |
FSUSPPENPAID |
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8000.00 |
ANNUITY PAYMENT |
FSUSPPENPBL |
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3000.00 |
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PAYEPAYABLE (Liability) |
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Process |
Activity |
Ref No. |
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DR Amount |
Process |
Activity |
Ref No. |
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CR Amount |
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ANNUITY PAYMENT |
FNDPAYEPBL |
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2700.00 |
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BANK (Asset) |
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Process |
Activity |
Ref No. |
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DR Amount |
Process |
Activity |
Ref No. |
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CR Amount |
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ANNUITY PAYMENT |
MEMPENPAID |
1 |
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3750.00 |
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|
ANNUITY PAYMENT |
MEMPENPAID |
2 |
|
|
13200.00 |
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|
|
|
|
|
ANNUITY PAYMENT |
MEMPENPAID |
4 |
|
|
8400.00 |
|
|
|
|
|
|
|
ANNUITY PAYMENT |
PENSIONDED |
1 |
|
|
750.00 |
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|
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|
ANNUITY PAYMENT |
PENSIONDED |
2 |
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|
1000.00 |
|
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|
|
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|
ANNUITY PAYMENT |
PENSIONDED |
2 |
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2000.00 |
|
|
|
|
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|
ANNUITY PAYMENT |
PENSIONDED |
4 |
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800.00 |
|
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ANNUITY PAYMENT |
PENSIONDED |
4 |
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1600.00 |