Solution to Mid-Term Exam

ADM 4348M Winter 2011
SPECIAL TOPICS IN FINANCIAL ACCOUNTING
March 1, 2011
DMS 4140 17:30-20:30

Professor : Sheldon Weatherstone Duration: 3 hours

Instructions

1. Non-programmable calculators are permitted, but you cannot share calculators.
2. Books and notes are not permitted.
3. Please do not ask the professor or the invigilator to explain or interpret questions. State any assumptions you feel are necessary.
4. Write your answers in the booklet provided.
5. Hand back the signed examination copy with your exam booklet(s).

STUDENT NAME: __________________________________________

STUDENT # : ________________________

Statement of Academic Integrity
The School of Management does not condone academic fraud, an act by a student that may result in a false academic evaluation of that student or of another student. Without limiting the generality of this definition, academic fraud occurs when a student commits any of the following offences: plagiarism or cheating of any kind, use of books, notes, mathematical tables, dictionaries or other study aid unless an explicit written note to the contrary appears on the exam, to have in his/her possession cameras, radios (radios with head sets), tape recorders, pagers, cell phones, or any other communication device which has not been previously authorized in writing.

Statement to be signed by the student:
I have read the text on academic integrity and I pledge not to have committed or attempted to commit academic fraud in this examination.

Signed:______________________________________

Note: an examination copy or booklet without that signed statement will not be graded and will receive a final exam grade of zero.
QUESTION 1 (40 marks)

The following information is available for the Flintstone Corporation’s pension plan. Flintstone reports under private enterprise accounting standards.

2011 2012
Accrued pension

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