[jeff]

BEC Resources:

Free BEC Notes & Audio – https://www.another71.com/cpa-exam-study-plan

BEC 10 Point Combo: https://www.another71.com/products-page/ten-point-combo

BEC Score Release: https://www.another71.com/cpa-exam-scores-results-release

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

[Anonymous]

Has anyone else found the IT section just brutal to plod through. There are no concepts, just definition after definition. I am trying to decide how much time to spend committing these defs to memory. While I don't know alot of the definitions verbatim, the MCQ's I have done seem to be pretty much common sense. Any thoughts?

[orivera24]

Failed BEC in November by 2 points! Will be retaking sometime in January. I have to pass this time. Otherwise I have to retake FAR. Nobody should EVER have to retake FAR.

Best of luck everyone!

AUD: 75
FAR: 77
REG: 82
BEC: 73 11/23/13

[orivera24]

Failed BEC in November by 2 points! Will be retaking sometime in January. I have to pass this time. Otherwise I have to retake FAR. Nobody should EVER have to retake FAR.

Best of luck everyone!

AUD: 75
FAR: 77
REG: 82
BEC: 73 11/23/13

[soncarlos]

This will be my first experience with the exams. It's great to be part of this BRAVE group! Good luck studying!!!!

Using Wiley, WTB, Fast Forward Academy & Gleim books.

BEC- 1/6/14

REG – 2/24/14

AUD – April 14

FAR – May 14

“Of course it’s hard. If it were easy, everyone would do it. It’s the hard that makes it great.” -Tom Hanks

[soncarlos]

This will be my first experience with the exams. It's great to be part of this BRAVE group! Good luck studying!!!!

Using Wiley, WTB, Fast Forward Academy & Gleim books.

BEC- 1/6/14

REG – 2/24/14

AUD – April 14

FAR – May 14

“Of course it’s hard. If it were easy, everyone would do it. It’s the hard that makes it great.” -Tom Hanks

[Anonymous]

@adam8199 I'm right there with you, soooooo many terms to memorize!

[Anonymous]

@adam8199 I'm right there with you, soooooo many terms to memorize!

[TXCPA.]

Hi all, will someone please guide me on how to upload the BEC audio to my iphone. Thanks.

[TXCPA.]

Hi all, will someone please guide me on how to upload the BEC audio to my iphone. Thanks.

[Anonymous]

I am having an issue with Conformance Costs (B6 in Becker's textbook, relating to process management). There are two types of conformance costs, “prevention” and “appraisal.” I understand that inspecting/testing belongs to Appraisal Costs, but under Prevention Costs, Becker includes “Inspection Expenses.” I thought this might mean inspecting raw materials before they are used in production, but there was a MCQ in the software that lumped materials inspection expense with appraisal costs. Does anyone have any idea what “inspection expenses” are relating to Prevention Costs?

[Anonymous]

I am having an issue with Conformance Costs (B6 in Becker's textbook, relating to process management). There are two types of conformance costs, “prevention” and “appraisal.” I understand that inspecting/testing belongs to Appraisal Costs, but under Prevention Costs, Becker includes “Inspection Expenses.” I thought this might mean inspecting raw materials before they are used in production, but there was a MCQ in the software that lumped materials inspection expense with appraisal costs. Does anyone have any idea what “inspection expenses” are relating to Prevention Costs?

[Anonymous]

@Bird, Think of prevention costs as before the fact/incident cost/cost you incur to avoid future loss. They are sometimes internal costs. That would be your software testing costs if looking new system implementation, product quality costs when looking at consumer manufacturing costs i.e. design, before the products leaves the assembly line/reworked. Or locks and policies when looking at internal control.

Preventive costs are passive controls they simply need to be activated to be effective in internal control. As an external cost they are investment so they would increase your internal costs but in the long run decrease your detection costs which cost more because of reputation and reworking costs.

[Anonymous]

@Bird, Think of prevention costs as before the fact/incident cost/cost you incur to avoid future loss. They are sometimes internal costs. That would be your software testing costs if looking new system implementation, product quality costs when looking at consumer manufacturing costs i.e. design, before the products leaves the assembly line/reworked. Or locks and policies when looking at internal control.

Preventive costs are passive controls they simply need to be activated to be effective in internal control. As an external cost they are investment so they would increase your internal costs but in the long run decrease your detection costs which cost more because of reputation and reworking costs.

[Anonymous]

Hi All, I was just wondering, for those who have already taken the test at least once, was cost accounting heavy? It seems to be the chapter i am struggling most with (chap 2 in becker). Things like hard variance analysis questions and OH really have me stumped. According to the BEC % weight, the least weight is put on strategic planning (10-14%). Please advise, thanks.

[Anonymous]

Hi All, I was just wondering, for those who have already taken the test at least once, was cost accounting heavy? It seems to be the chapter i am struggling most with (chap 2 in becker). Things like hard variance analysis questions and OH really have me stumped. According to the BEC % weight, the least weight is put on strategic planning (10-14%). Please advise, thanks.

[Author]

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