摘要：Efforts to maintain continuity of income in old age require special attention andhandling more efficient and effective. In this connection, the community hasdeveloped a form of savings of people called the Pension Fund. These savingshave the feature as a long-term savings, to enjoy the results after retirement.Undertaken in a program, namely retirement programs, which seek pensionbenefits to participants through a system of fertilization and is commonly calledthe funding system. Defined Benefit Pension Plan calculations on DP4 can becalculated by using three medote: Normal Retirement Benefit, AcceleratedRetirement Benefits, and Retirement Postponed. In addition examples ofcalculation and accounting treatment of pension funds in defined benefit pensionplans that may be useful to calculate pension costs to determine the amount ofpension expense in financial statements for the year.
