@Parina: For BEC, focusing on the calculations is the key to pass. I don't think most people have problems with conceptual questions on Econ, COSO, or IT, all it takes is to read them few more times and those should stick with you. The real problems on BEC is the calculation questions on cost accounting, financial decisions, variance analysis, and other misc calcuations. Since you have already taken it once, you might want to sort and list the concepts behinds these calculation questions. The Key here is to know/remember how to calculate it without being confused with other concepts.
For example, for cost accounting, list High-low analysis, Breakeven Sale analysis, Margin of Safety, etc. For financial decisions, list NPV, IRR, Return Rate, etc. For variance analysis, list DM variances, DL variances, Sale variance & Price variance. Once you have listed all these concepts, ask yourself these questions WITHOUT the help of your book: What is it? What is the purpose of this calculation? How to calculate it? What do I need to watch out while calculating? What is the difference/relationship between this topic and another. Once you figure out the answers, write them down on a sheet of paper then compare your answers to the textbook for difference.
My opinion on these calculation questions is that you have to slow down and take time to absort/digest the concepts step by step. There are some difficult and confusing concepts in BEC (such as Absorption vs Variable), but unfortunately they will be tested. And your understanding of these concepts should be solid. Don't rush thru if you are stucked there. Take your time to understand, once you have this “O” moment, you own it.
Tip on Variance Analysis: I used the tabular format and work backward to arrive the variance formulars instead of remembering the formulars, and it works like magic! it only took me 20 minutes to remember ALL variance analysis formulars.
these are just my suggestions, I hope I don't sound like I am lecturing or anything.
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