[jeff]

Recommended prep time for BEC is 4 weeks @ 20 hours a week.

Study Notes: https://www.another71.com/cpa-review-store/

Study Videos: https://www.another71.com/cpa-exam/cpa-exam-review-video/

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[njguy26]

CA_CPA: I took BEC yesterday and I feel the exact same way as you. My test was weird, more so than anything else I'd say. I was pretty thrown off by the audit questions and of course I had the same one twice. However I am fairly certain I got it just by logic but I really have no idea. A lot of concepts were not too on track with what I used to study with, I used Becker, and some things I had never seen before. And with those it was like you'd either know it or you wouldn't. I'm pretty sure I didn't know some of those unfortunately. I felt much better after REG and this I was also kind of uncertain so I'll see what happens, but it will be kind of discouraging to study for it again. I think I'd just have to try and memorize detailed parts of the book I may have skimmed over.

[2010Please]

I'm still preparing for my exam on Monday…ugh, really dreading it. I appreciate seeing all the feedback though, so maybe at least I won't totally freak out during the exam when I see stuff I don't recognize. I've studied with Becker too, so guess I'll just pray for enough to get a 75. :-/

Do any of you know whether some of the questions on the BEC exam are actually trial questions for future exams, meaning they don't count toward our scores. If this is the case, maybe some of the weird questions are those type and won't even count on our scores in the end…can always hope, right?

I sat for AUD first, and later when I sat for REG, I noticed at least a couple of AUD questions on it…same exact questions I'd had on my AUD exam. I thought that was weird too, but I felt good about my answers on them since I'd already sat for the AUD section. I just remember thinking, did they put some of their questions in the wrong testing database by mistake, or what? I don't know – weird.

AUD 92, REG 85, BEC 90, FAR 85
Ethics 100
Obtained License 7/11/11 🙂

[Florida_Candidate]

Yes there are definitely trial questions, one of the screens that you have to click ‘OK' on tells you about them 🙂 So yay for trial questions! Let's hope the weird ones were those 🙂

FAR-91 (7/29)
AUD-99 (8/23)
BEC-90 (10/1)
REG-99 (11/3)

[njguy26]

Yea I definitely remember seeing that screen too haha. I thought I was fairly sure which ones from REG were trial as they were so random, but with BEC I wasn't completely sure. Hopefully most of the ones I was confused on will be though, that makes me feel a little bit better.

[herbert7890]

I'm back after 12 hours of being on the road to take the exam!!! Overall I feel good (almost great) about the exam. I was shocked to see many random questions but I think I did well on the exam or enough to pass. The calculations were easier than Becker and the IT questions where what I expected. Moving on to AUD now (taking on NOV).

FAR 88 - BEC 86 - AUD 90 - REG 85

[Anonymous]

Guys thank you So much for sharing!! So happy for you that it's overwith 🙂 … on a diff. note, could anyone help me with the following pleeeaase??:

My book is contradicting itself on the formula for the EU:

I've been using this one I memorized:

Beg. WIP x % Completed

+Units Completed – Beg. WIP

+End. WIP x % Completed

=EU

but … when I got to this one problem it's doing a different way… dunno if I'm just not thinking straight…

Completed Units

+EU in Ending Inv.

-EU in Beg. Inv

=EU

It doesn't come up with the same answer and it's getting too confusing. Can anyone please clarify?

Thanks!!

[Florida_Candidate]

The second formula you posted is correct. The reason is, the first formula you're adding in BEG WIP * % completed, and in reality, those percentage completed were completed BEFORE this period so you need to take those OUT not add them in (hence why the second formula takes them out). Equivalent units are those units that were worked on THIS period. I hope this makes sense 🙂

FAR-91 (7/29)
AUD-99 (8/23)
BEC-90 (10/1)
REG-99 (11/3)

[Florida_Candidate]

@Herbert – yay for feeling good! I'm glad it was a good experience, you're going to ROCK audit!

FAR-91 (7/29)
AUD-99 (8/23)
BEC-90 (10/1)
REG-99 (11/3)

[herbert7890]

@ apc-cpa There are two ways of calculating equivalents units: Weighted Average and FIFO

I will make up an example fact pattern: Beginning Inventory is 100 units (70% completed), units completed during the period are 500 and ending work in process in units is 200 (40% completed)

Weighted Average Equivalent Units Calculation:

Units Completed During the Period

+ Units in Ending Inventory (multiplied by percent of completion)

= Equivalent Units

500 units (units completed during the period)

+ 80 (200 units x .40)

= 580 Equivalent Units Weighted Average

FIFO method Equivalent Units Calculation:

Beginning Work in Process to be Completed

+ Units Completed during the Period

– Beginning Work in Process (100% of Beg WIP)

+Units in Ending Inventory (multiplied by percent of completion)

=Equivalent Units

30 Units (100 units x 1 – .70)

+500

-100 (all of the Beg WIP)

+80

= 510 Equivalent Units under FIFO

I hope this example will help you with this topic

FAR 88 - BEC 86 - AUD 90 - REG 85

[Anonymous]

Thank you Herbert and Florida Candidate!! Indeed, my 1st formula was wrong, it was missing the TO BE

–> Beg. WIP x % TO BE Completed

Big difference; that teaches me to understand the concept and not just memorize it.

Thanks so much again! 🙂

[Florida_Candidate]

lol wow yeah Herbert explained it a million times better than me! LOL

FAR-91 (7/29)
AUD-99 (8/23)
BEC-90 (10/1)
REG-99 (11/3)

[Anonymous]

Hi everyone – since BEC is not adaptive, how different ‘should' our exams be? We don't have the exact same questions right, but variations of the same questions and the split between eco, fin mgmt, costing etc is the same?

And do they change the mix each day – for example, us sitting on 10/1 had a similar structure compared to @herbert who sat on 10/2?

Does anyone know how it works?

[Florida_Candidate]

No idea… but I do know it's not adaptive. I'm sure we all have a different mix though. I don't think they'd be nice enough to us to give us the same kinds of questions lol! Plus after reading the reports from others, it seems like we're having similar experiences but definitely different….

FAR-91 (7/29)
AUD-99 (8/23)
BEC-90 (10/1)
REG-99 (11/3)

[herbert7890]

Thank you all for your support on this BEC forum. I took the exam yesterday and I already started studying for AUD today lol!! Hope to see some of you guys on the AUD forum

FAR 88 - BEC 86 - AUD 90 - REG 85

[2010Please]

Gosh, I've enjoyed this group…wish we all worked together for real…great team here!! Still working on preparing for my exam tomorrow – dread it, but ready to be get past it (and hopefully pass it) and move on to the next beast (FAR).

AUD 92, REG 85, BEC 90, FAR 85
Ethics 100
Obtained License 7/11/11 🙂

[Author]

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