BEC Study Group

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    Hey Everyone!

    Just started my crazy CPA journey, and scheduled my first ever exam (BEC) for January 5th. I work at one of the Big4 in NYC, and my work-days average around 10 hours per week on good days.

    How did you figure out your studying style? I've been watching the videos and taking notes after work, but I've noticed that this strategy is taking too long, and I'm not having much time to practice the MCQs cuz I'm spending over 2 hours looking at the videos and taking notes. *sigh*. Is there another time effective way of studying BEC considering I only have 4-ish weeks till my exam?


    Definitely try to work on as many MCQ and SIMS as you can, and be sure to go over the answer keys to make sure you understand the correct answer and why, as well as make sure you don't get an answer correct but for the wrong reasons. If the MCQ answers are numbers, read the last sentence first. This exam is notorious for providing more information than you need, so make sure you know what it's asking BEFORE you read all of the information. Also, read the question carefully. Many people loose point by missing a key word, or reading over the problem too quickly and assuming they know what it's asking, and select the wrong answer. I'm no exception to this, but be sure to learn from your mistakes. If you get a question wrong, take time to understand WHY it's wrong, and that should help you prevent from making the same mistake later. Good luck!

    REG - 74, 76

    BEC - 69, 67, 72, 77!

    AUD - 70, 73, 75

    FAR - 62, 71, 74, rematch 2/13/19!


    If you're short on time, its helpful to focus on MCQ and SIMs and write down the explanations for any wrong answers, so you remember it. As much writing and copying the information as you can. I find that if I'm short on time, I learn more from writing and copying my notes than I do from watching lectures.

    AUD - 76
    BEC - 85
    FAR - 73
    REG - 78
    Let's do this!

    Hey everyone! I just took BEC (December 10th) and thought I'd help everyone out by letting you guys know what it focused on and some study tips.
    I'm actually not working full time so I had a lot of time to study, so I'm probably not the best person to ask about time management study techniques, but I did the Practice Tests and Mock Exams multiple times (multiple multiple times). The actual test was a LOT of Chapter 6 (IT stuff) and a good amount of variance cost accounting stuff. A lot fewer calculations than I thought. Turns out I didn't have to memorize as much as I thought, I just had to understand more. Although that might only be my test, I don't wanna say all tests are like that.
    By the way, my testing center allowed me to use a provided physical calculator, some Expo scratch “paper” and a normal Dell keyboard.
    One more thing: I was finishing Practice Tests and Mock Exams with more than enough time, but the actual test had me pushing the limits for time, so just beware of that.
    Good luck!

    AUD - NINJA in Training
    BEC - 88
    FAR - 80
    REG - NINJA in Training
    Go get em!

    Taking BEC on Feb. 9th. I started writing notes using the Cornell Method. It has helped me A LOT! I only just started studying last week, and it's been scattered, but I'm going to start a more routine study schedule today. I'm listening to the audio on the way to work, as well as the MCQ audio. I really like the pace that the Ninja audio's go because I'm finding that I'm retaining the information better than those fast-talkers on Becker. LOL.

    AUD-Ninja in Training

    BEC-Ninja in Training

    REG-Ninja in Training

    FAR-Ninja in Training


    Can someone help me with sales volume variance question for AIPCA SAMPLE EXAM ? answer was 3,050 unfavorable but I don't get how/why


    Taking BEC on January 12.
    Using Roger CPA Review.

    I've taken FAR and REG, sadly failed both. I'm a full time employee at a CPA firm and our busy audit season is over soon. I started studying for BEC on Monday… *sigh*….. taking a new approach by focusing on multiple choice questions instead of watching/listening to review course. If I don't understand the question I jump into the book and start reading to find the answer… if I still don't understand I watch the lecture for clarification.

    As someone that has failed two exams I can definitely admit I didn't study enough nor did I get through all of the material. These next 30 days will be different. I'll keep you guys posted 🙂


    Hello cpa swag do you remember the numbers in the problem?

    AUD - NINJA in Training
    BEC - 77
    FAR - NINJA in Training
    REG - 80
    Step by step to the CPA

    Exam date: Feb. 27th
    First time taking BEC.
    Any first time BEC studying tips will be appreciated. I haven't been able to really get started studying BEC yet, I think it's because I am waiting for Dec. 19th scores.

    AUD - 77
    BEC - 79
    FAR - 75
    REG - 80
    Won't know until you try.

    “Assume that the contribution margin is equivalent to the operating margin.”

    Sales volume variance for operating income = standard contribution margin * (Actual volume sold – Standard volume sold)
    = $6.10 * (9500 units – 10000 units)
    = $3,050 unfavorable

    AUD - 81
    BEC - 75
    FAR - 83
    REG - 85

    Hey everyone
    taking the BEC exam on Jan 9th.
    i am using Becker and wasted alot of time taking notes.
    i figured listening to the lecture and reading the text helped me alot in understanding and retaining.
    Also rewriting Ninja notes for each section i go through and listening to Ninja audio too.
    Best of luck everyone

    In Training

    Ryan Co. projects the following monthly revenues for next year:

    January $100,000 July $250,000
    February 500,000 August 275,000
    March 425,000 September 300,000
    April 450,000 October 350,000
    May 575,000 November 400,000
    June 300,000 December 525,000
    Ryan's terms are net 30 days. The company typically receives payment on 80% of sales the month following the sale and 17% is collected two months after the sale. Approximately 3% of sales are deemed bad debt. What amount represents the expected cash collection in the second calendar quarter of next year?


    Correct B.



    EXPLANATION : 17% February Sales = $500,000 x 0.17 = $ 85,000
    97% March Sales = $425,000 x 0.97 = 412,250
    97% April Sales = $450,000 x 0.97 = 436,500
    80% May Sales = $575,000 x 0.80 = 460,000
    Total 2nd Quarter Collections $1,393,750

    My question : why 97% for March and April and 80% for may?


    For March sales, if not collected after May 31, the sales is uncollectable – 3%. Thus, 97% is collected. The same for April sales. If not collected after June 30th, the sale will not be collected.
    For May sales, 80% will be collected through June 30th. The other 17%, in July – but this is not the quarter in question.
    I hope this helps.

    AUD - 94
    BEC - 87
    FAR - 87
    REG - 87
    BEC - 87 (03/2019)

    AUD - 94 (11/2018)

    REG - 87 (06/2019)

    FAR - 87 (08/2018)


    Taking BEC January 14. Feeling pumped after getting my score for Reg today. I passed it and ready to pass the second one.

    AUD - NINJA in Training
    BEC - NINJA in Training
    FAR - NINJA in Training
    REG - 80
    I Can Do This!!
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