[S14]

I take AUD in a little more than a week, and I want to be able to nail the ratio SIMS. I feel like I get stuck with them sometimes. I am pretty familiar with the ratios because of FAR, but I still find ratio SIMS are difficult for me. I am using Becker, and I know they have small explanations below. But does anyone know of a guide that has a layout of specific items that affect the ratios or instances that may affect them? I am going to make a comprehensive guide tonight but I just wanted to ask for advice on resources if anyone knew of some that would help.

Also, I really have struggled with A4 and the relationships in the various cycles. I know they will probably be heavily tested, but does anyone have advice on how to approach cycles to be prepared for them come exam time?

Thank you in advance!

[FutureCPA]

When I am studying cycles I look for segregation of duties. I make sure I identify who has custody, record keeping and authorization duties and make sure they are segregated. If not segregated, then some is mitigating control.
I also look at the normal balance of the account and if it’s more likely to be understated or overstated.
I also study directional testing.
I also determine the primary way to test all assertion for all cycles.
Some of the most mentioned cycles are, cash, payroll, investment, inventory

When it comes to ratio, I make sure I understand how the question affects my numerator and denominator in ratio.

I need to pass before busy season.

[Author]

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