ACC 423 Week 5 Learning Team Reflection For more classes visit www.snaptutorial.com Discuss the objectives for Week Four and Five. How do they relate to the practice of accounting and its uses in business? Differentiate between a defined contribution and a benefit plan. Determine the components of pension expense. Calculate pension liability and expense. Prepare journal entries associated with changes in accounting principles, reporting entities, and estimates. Prepare journal entries associated with changes due to errors. Write a 350- to 500-word summary of your Learning Team’s discussion. Click the Assignment Files tab to submit your assignment.