Accounting for Retirement Benefits (CPE Course)

CPE Credit: 1 hour

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $10

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Course Description
A business may provide its employees with various benefit plans after they have retired, of which the most common is the pension plan. The accounting for these benefits can appear arcane, especially when a defined benefit plan is involved. In Accounting for Retirement Benefits, we describe the key elements of both defined benefit and defined contribution plans, and how to account for them. The course also identifies the complete range of disclosures associated with pension plans, which can be quite extensive. In short, Accounting for Retirement Benefits provides the accountant with a solid understanding of the fundamental issues associated with retirement benefits.

Author: Steven Bragg

Course Number: AC1126

Learning Objectives

  • Recognize the components of net periodic pension cost.

  • Describe the calculation of the return on plan assets.

  • Recognize the criteria used to calculate interest on the projected benefit obligation.

  • Specify the accounting for defined contribution retirement plans.

  • Recognize the different types of retirement-related disclosures required for public and private companies.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Accounting

Prerequisites: None

Advance Preparation: None

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.