  In the Carlip-Majhi-Padmanabhan approach, we calculate microscopic entropy of
trapping (apparent) horizon of the FRW metric. We solve Killing equations for
$t,r$ part of the metric without fixing {\it a piori} the form of the scaling
factor $a(t)$ which is determined from the requirement of consistency of
Killing equations. Further restrictions on the form of the Killing vector
follow from the requirement that Killing vector is null at the trapping horizon
at all $t$. Applying the technique used to calculate microscopic entropy of
Killing horizons, we calculate microscopic entropy of trapping horizon. Using
the explicit form of Killing vector, we verify that identities used in
calculation of the central term of Virasoro algebra for Killing horizons of
black holes are valid in the present case.
