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Which of the following statements concerning defined-benefit pension plans is (are) true?
I.The contribution rate by the employer varies from year to year.
II. The retirement benefit is not known in advance.
T Accounts
T accounts are a visual representation of individual accounts used in accounting to depict debits and credits for transaction entries.
Adjusting Entries
Ledger postings concluded during the final phase of an accounting cycle to assign income and costs to their respective periods of occurrence.
Closing Entries
Journal entries made at the end of an accounting period to transfer balances from temporary accounts to permanent accounts.
Adjusted Trial Balance
A compilation of all accounts along with their balances, post-adjustment entries, employed during the creation of financial reports.
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