Cost Measurement: My Biggest Hurdle with BEC

Tori is a NINJA CPA Blogger.

Hello NINJAs

I just woke up an hour earlier than normal. Daylight savings time has ended and my body has not adjusted yet.

So, with a nice clean kitchen and some fresh coffee, I am ready to get back to studying.

I have spent the weekend, well, the past week pushing myself through cost measurement.

When it came to process costing, and equivalent units of production I can honestly say I have been struggling. So much so that I broke out my old cost accounting book from college in the hopes of getting a slightly different perspective.

Today I am prepared to push through all the cost measurement questions in the hopes that practicing the execution of the material will help me to feel more confident in my understanding of the material.

My “other” review course has 102 questions on the topic and the Wiley Test Bank has 60 or so. I know for sure I will be utilizing both resources to practice.

Cost measurement has by far been my biggest hurdle in my preparation for BEC. However since I am near the end of my Wiley book and since the test window is half over, I have scheduled my exam for the 20th.

Of course luck would have it that the day after I scheduled my exam, it was announced that the test window was going to be extended into December. Oh well. I plan on taking REG again in the first quarter so I don't want to lose time in the blackout period for REG.

So for now, I will get back to studying and drilling through the questions on cost measurement. I have less than 14 days to wrap things up and practice the multiple choice and written communication.

Finally, no matter your political beliefs, be sure to go out and vote. Have a great week NINJAs.



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