BEC Study: A Battle with Cost Management

30 Oct 2012


By Tori

Tori is a NINJA CPA Blogger.

I am feeling really deflated right now.

When I wrote my last post, I was in the middle of a head cold and really needed to rest.

I took some medicine, got a couple of good nights sleep and pushed right through the performance measures chapter of my Wiley book.

I feel great about my knowledge of the material in that chapter.

Now, I have started the cost measurement chapter and things are not going well. I felt overwhelmed when the first Wiley MCQs at the end of the chapter required 4 steps to solve the question.

I tried to remain calm and focused and was able to muddle through the questions relating to cost of goods manufactured and cost of goods sold. However things went down hill when I attempted to get through the job and process costing topics within the chapter.

I feel like none of the time I spend studying this topic has been effective because after spending all afternoon on it, I am so confused over which steps to take and when.

I will take a break from studying for a few hours and wait for the material to sink in. Hopefully tomorrow, a light bulb will come on, and things will make sense.

Other than my battle with cost measurement, I am still trying to get over the head cold and push through the material. I hope everyone is able to make some good progress studying this week!