FAR SIMS- do answers have to be in same order

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  • #187005
    sh777cpa
    Member

    I have been practicing FAR sims and came across a sim where I had to put the effects of deferred tax assets/liabilities into a chart. I submitted and most of my answers came up wrong simply because of the order I had them in in the chart, but they were correct when I looked at the actual inputs. I couldn’t find any reason why the order of the answer would have made a difference to my answer, and I am hoping that this was just a result of the way the NINJA sims software works (i.e. it only has one answer programmed in one order and grades that way) and not the way the actual CPA exam scoring works. Does anyone have any info on this?

    Thanks.

    FAR- 90
    AUD- 95
    REG- 10/12 (tentative)
    BEC- November TBD

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  • #581190
    samdiegoCPA
    Member

    Sometimes NINJA will say in the instructions to put them from largest number to smallest number. Otherwise, I just try to do like what makes sense. You wouldn't put the bond premium before the bond payable, but yes, I still get messed up if I should put a loss before or after another item.

    AUD: 84
    REG: 84
    BEC: 79
    FAR: 83

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