BEC Study Group January/February 2013

CPA Exam Forum BEC BEC Review BEC Study Group January/February 2013

This topic contains 403 replies, has 112 voices, and was last updated by  k917 4 years, 7 months ago.

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    @redbounce If i am reading your post correctly, I think you already get “it”. Becker is saying that for every 1 of product B there are 4 times that amount of product A. Thus A = 4* the amount of B. Just like what you put.

    At the same time your analysis is correct 4 of product A = 1 of product B.

    Hope that helps 🙂



    @tdeadman thank you for trying to help me out here, but I still don't get it 🙁 if my analysis 4A = B is correct, shouldn't it be A = 1/4B by doing algebra? I feel so stupid now =/



    Yes and no to your alegrabic explanation. Change it to this 4(1) = 1 to 4 = 1 You are trying to make them actually equal but they will always be a ratio 4:1 and it is not a solvable alegrabic equation.

    Change the names and maybe that might help. For example. John Company sells 4 batteries for every 1 toy robot. This would be the same as 4A = 1B

    You cant sell 1 battery and just a 1/4 of the robot. The B is always going to be a complete unit and for every B you will always have 4 A's.



    John Company sells 4 batteries for every 1 toy robot. This would be the same as 4A = 1B << I get this part. But Becker has it as A = 4B not 4A = B. this is complicated to me!!! grrr




    Oh no! You have me worried! I heard so many mixed views on this exam. There seems to be no consistency.



    Just came back from my 2nd attempt of BEC exam. And it is unexpectedly HARD!!!!!!!! The 1st time I DID not study at all and I got a 58. So I told myself if I spent 17% more effort I will pass.

    Instead of spending a 17% effort, I devoted a 99% (Conservatism) effort, and I don't think I will pass it, still. I had a lot of questions on theory and the theory questions were not merely definition questions. They required you to know the logic behind an equation inside out. It's just sooooo hard.

    I had a question that was exactly the same but showed up in two different testlets, and OF COURSE, it was one of those questions I did not know how to do.




    I totally forgot to post my experience on this thread….

    Anywho, I took my exam last Friday and as the majority of the test takers for 2013 found it, the exam to me, was also extremely difficult.

    1st testlet – medium with lots of questions that were super duper long

    2nd testlet – difficult – again more questions that were super duper long

    3rd testlet – difficult – again more questions that were super duper long

    WC – fairly simple and I was able to get through all three with decent write ups in 30 mins flat.

    Overall, nothing was out from the left field but I did guess on a few but chose what I thought was the best answer. What made it difficult for me was that most of the questions were long that required multiple calculations to derive at an answer. It was a race against time and I literally almost cried but like a Ninja, stuck through it and finished it in the nick of time. Praying praying praying…is all I can do! Hurry Feb 5th!!!



    I took the exam this afternoon. As luck would have it I came down with a nasty stomach virus overnight so I am pretty sure any chance I had left with that. First testlet was hard, next one was very hard, last one was easy. Not a good sign. I rushed through the essays and left with 30 minutes left because I felt myself getting sick. Darn you NASBA and your 24 hour cancellation policy. 🙁



    @ JD2CPA

    Sounds exactly like my exam.


    @ SeePeeAyy,

    The process of capturing data and ultimately producing information output is referred to as:

    Data processing

    Transaction processing

    Transaction controls

    Information and communication,

    Which chapter or what is the question number for this question in Becker?



    Hi guys!

    I'm hoping to spend the next two weeks and a half and sit for BEC around 1/30/13. Wish me luck! This is my second exam, took AUD last Friday. Getting through the cost accounting is currently challenging me.



    I made a funny the other night when I said to my fiance (already a CPA),

    “I'm gonna bust a CAPM in this exam's a**!”

    He did not laugh 🙁



    Pretty devastated about this one!! I ran out of time on the writing part, I was only able to finish two of them. Teslets were consistently Medium/Hard. I had mostly calculation problems. There were things on the exam that Becker didn't even cover slightly. I am so upset right now!!!!!!! :-‘(



    JAM05 – The worst thing is that you might have to take it again and this you don't have to start from scratch. (at least this is what I am telling myself for my rematch next Monday).



    @jackaroe I am pretty sure that I am retaking this one..oh well I guess…GOOD LUCK on your rematch!!



    Jam05- My review and exam experience was similar to yours but I hope you get better results. I walked out feeling dissappointed that I wasn't able to unleash all the information I gathered leading up to the exam. My score was a 73 and I didn't expect to score anywhere near passing.

    If it doesn't work out, I recommend Wiley BEC 2013 to supplement Becker. My previous score has given me great confidence to pass this exam next time but the added detail in Wiley really has me feeling that I will be even better prepared than my first attempt.

    Good Luck


    Does IT really make up 22-28% of the exam? This stuff is so boring!



    @praying I pass, I agree. IT is so boring. I don't like it either. But I guess we have to force ourselves to like it in order to pass this part. It says on Wiley book that it makes up for 15% to 19% of the exam. It is still a big percentage to ignore though.




    Thanks, I have no motivation to study for FAR and I am taking a Live Becker class.

    As far as Wiley BEC, I actually bought it to supplement Becker, but never got through it. I was short on time and got sick during the my 2 week review period,so I sold it back on Amazon lol

    Good Luck on your rematch, HOPE you pass the sucker this time around!!!



    I am scheduled to sit for BEC on 2/25 & have been studying since the beg of Jan. Unfortunately, I have not progressed past B2 in Becker. The cost measurement & budget analysis is just not clicking. I need some advice, this is my last section & AUD expires in May. It is also busy season……which does not help at all.

    Did anyone else have difficulty grasping these topic and if so how did you make this info stick?

    I am up for any advice as my frustration grows daily!

    THank you!



    I actually have not passed bec yet (waiting). Here is something that helped me. set up the dads mneumonic….

    D A

    D S

    D A

    D S

    Then list pqre down the left side

    Dp Aq

    D q Sp

    D r Ae

    D e Sr

    of course its price quantity rate and efficiency

    now switch top two pq, and bottom re on right side (do opposite)

    remember the amounts in the parenthesis is always the variance your trying to figure out so on the Dp variance it will be Ap-Sp…………….for the Dq variance it will be Aq-Sq.

    So in a nut shell:

    Direct material Price variance= Actual Quantity (only switching the p and q)x(Ap-Sp)

    Direct material Quantity variance= Standard Price (only switching the p and q)x(Aq-Sq)

    Direct labor Rate variance= Actual hours(only switching r and e)X(Ar-Sr)

    Direct labor Efficiency variance= Standard rate(only switching r and e)X(Ah-Sh)

    hope i didnt confuse you more. i can clarify if necessary



    No you didn't confuse me…..its helpful to see another way to learn the material!!

    Thank you for taking the time to put in your input, this is one of my weak areas!



    [Praying I pass]:

    I ENJOY the IT questions. It's refreshing to take a break from the frustrating questions about how many potatoes or bicycle wheels i need to procure based on some percentage of sales two months down the road.



    Got the exam on Monday morning.

    Can anyone help me out on ‘Make or Buy' decisions w/r/t being at full capacity (and not operating at full capacity). TIA.



    @ jackaroe, AGREED!!!

    I finished Economics, almost done with Finance, and moving onto Cost Accounting soon, but varying it up with IT as of yesterday, and yes definitely a nice break/breather…




    Gawd I hate IT passionately! It isn't that the concepts are boring. Wiley (and AICPA) have not updated the content for years. The Wiley book hardly has any examples and just mentions vague terms (What's a magnetic tape?). It precludes the books from mentioning any brand names of softwares or applications in the book because of obvious reasons but they did mention ONLY ONE example – Netscape for an internet browser!!

    Why is AICPA not paying attention to the IT part of the course content?



    IT is completely outdated, most of the stuff I have never heard of, yet its quite easy for me to grasp and probably the only section under BEC which is easier to understand for me.

    Any of you guys want to share what you guys write for the writing section? If you guys want to copy and paste it in here, I'm trying to get a standard format down for the exam, writing is the section that I have scewed up on my past BEC exams.



    I am taking BEC next week, and I could really use some tips for the writing section. I'm so scared I'm going to draw a blank and not know what to write.

    Any suggestions?



    Going to start studying for my retake today. Just rereading all of my notes, redoing all the mcq's in the book, doing some practice sessions on wiley and listening to NINJA audio.

    This section wasn't too bad, I just didn't practice the cost accounting stuff enough the first time I took it. Somehow I actually did ok on the written communications.

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