[Riley_N]

Does anyone know if the actual SIMs in FAR are as anal as the practice SIMs in Becker? I just took a practice exam and completely bombed the SIMs, but on closer inspection I actually did better than I thought. Basically, what is happening is I’ll get the answer correct (if it was graded by a human) but I’ll put stuff in a different order. Here’s an example:

https://i.imgur.com/wJ3OOWg.png

Does anyone know if this is what the actual SIMs are like? And if so, how can I know which order to do journal entries in?

Thanks,

Riley, future CPA

FAR: 85
AUD: 78
REG: 84
BEC: 89
I made it into the 300 club!

[JamesBJames]

You're fine. Becker is just being anal. They probably made the intern code this question.

I imagine that order doesn't matter on the SIMs as long as you put debits before credits.

FAR: May 1st, 2014 - 91
AUD: May 29th, 2014 - 97!
BEC: July 16th, 2014 - 91
REG: August 29th, 2014 - 88

Licensed December 2015

Feel free to add me on LinkedIn by clicking my username!

[Anonymous]

I was under the impression that humans grade SIMs on the actual exam? I may be wrong.

[stoleway]

The order doesnt matter, follow the instructions very carefully during your exams.

But of course, always start your journal entries with a debit just to be safe.

REG -63│ 84!!
BEC- 59│70│ 71 │78!
AUD- 75!
FAR- 87!

Mass-CPA

[Anonymous]

The only thing pulled for human grading is the WC on BEC. I sent the AICPA an e-mail asking this very same question and was told that as long as the debits and credits were correct and had the correct account, they would be marked as correct. I'll see if I can dig up the old e-mail or a thread where I posted it.

[Anonymous]

Here it is.

Does the order of journal entries matter?

Dear Ms. Mitchell,

We are following up regarding your inquiry about the general format of journal entries on the CPA Exam.

It doesn't matter what order the Debit/Credit responses are entered in as long as the proper corresponding debits and credits are provided with each response.

We apologize for the delayed response. We appreciate you taking the time to research this information and look forward to serving you in the future.

Kind regards,

XXXXXXXXXXX

AICPA Member Service

America Counts on CPAs

Follow the AICPA on Facebook and LinkedIn .

Member Service: 888.777.7077 or service@aicpa.org

Thank you for your continued support.

[Author]

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