[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

[JustWant 75]

Also not sure if this helps anyone, and I'm not completely sure if it's correct, but i broke down the 3 way variances with the mnemonics : A BA BS A

Actual: Basically the actual OH incurred which is usually given: (Actual Variable OH rate + Actual Fixed OH rate) x Actual output

BA: (Budget Variable OH rate x Actual DLH incurred) + (Budget Fixed OH rate x Budget DLH)

BS: (Budget Variable OH rate x Standard DLH should have been incurred based on actual output) + (Budget Fixed OH rate x Budget DLH)

Applied: (Budget Variable OH rate x Standard DLH that should have been incurred based on actual output) + ((Budget DLH per unit x Actual Output) x Budget Fixed OH rate)

Spending: Actual-BA

Efficiency: BA-BS

Volume: BS-Applied

Becker, Ninja Audio + Notes

FAR: 80 (Aug 2013)
AUD: 91 (Nov 2013)
BEC: 79 (Feb 2014)
REG: 80 (May 2014)

[JustWant 75]

Also not sure if this helps anyone, and I'm not completely sure if it's correct, but i broke down the 3 way variances with the mnemonics : A BA BS A

Actual: Basically the actual OH incurred which is usually given: (Actual Variable OH rate + Actual Fixed OH rate) x Actual output

BA: (Budget Variable OH rate x Actual DLH incurred) + (Budget Fixed OH rate x Budget DLH)

BS: (Budget Variable OH rate x Standard DLH should have been incurred based on actual output) + (Budget Fixed OH rate x Budget DLH)

Applied: (Budget Variable OH rate x Standard DLH that should have been incurred based on actual output) + ((Budget DLH per unit x Actual Output) x Budget Fixed OH rate)

Spending: Actual-BA

Efficiency: BA-BS

Volume: BS-Applied

Becker, Ninja Audio + Notes

FAR: 80 (Aug 2013)
AUD: 91 (Nov 2013)
BEC: 79 (Feb 2014)
REG: 80 (May 2014)

[Anonymous]

Hola,

I heard of a technique that I am going to use on Monday for the writing portion of BEC that I thought I would share.

I was told to use the same opening and same ending in all three. So my plan is to have a standard opening of something like “The following memorandum has been prepared to….” For all three and to just fill in what they tell you to write about. I am going to do this first for all three (along with my ironclad ending). Then, go back to each one and fill in. That way, if time runs out you at least have something in each that is solid. Good beginning and good ending. I generally can do well in writing once I get the opening going, so this strategy should work well for me.

Anyway, thought I would share a strategy for the writing, that way you can focus more on the M/C. I will keep you informed of how is strategy works.

[Anonymous]

Hola,

I heard of a technique that I am going to use on Monday for the writing portion of BEC that I thought I would share.

I was told to use the same opening and same ending in all three. So my plan is to have a standard opening of something like “The following memorandum has been prepared to….” For all three and to just fill in what they tell you to write about. I am going to do this first for all three (along with my ironclad ending). Then, go back to each one and fill in. That way, if time runs out you at least have something in each that is solid. Good beginning and good ending. I generally can do well in writing once I get the opening going, so this strategy should work well for me.

Anyway, thought I would share a strategy for the writing, that way you can focus more on the M/C. I will keep you informed of how is strategy works.

[JustWant 75]

@EFMBNCO thanks for the tip, please let us know how that works out. I haven't practiced any of the writing portion, and I'm hoping that understanding the basic concepts of all of the topics covered in Becker will be sufficient enough. Let's just hope it is (fingers crossed).

Becker, Ninja Audio + Notes

FAR: 80 (Aug 2013)
AUD: 91 (Nov 2013)
BEC: 79 (Feb 2014)
REG: 80 (May 2014)

[JustWant 75]

@EFMBNCO thanks for the tip, please let us know how that works out. I haven't practiced any of the writing portion, and I'm hoping that understanding the basic concepts of all of the topics covered in Becker will be sufficient enough. Let's just hope it is (fingers crossed).

Becker, Ninja Audio + Notes

FAR: 80 (Aug 2013)
AUD: 91 (Nov 2013)
BEC: 79 (Feb 2014)
REG: 80 (May 2014)

[F15hy]

@EFMBNCO, that's pretty much what I did. With slight modification because you basically restate in your opening paragraph the question, but I copied and pasted my opening and closing paragraph for all three essays. I scored stronger every time I took BEC, it was always the MCQs that got me. I also suggest watching Becker's 45 min lecture on how to approach the WC, that was very helpful.

CA Candidate

B-79 (4th Attempt, finally killed you Nov 2013)
A-81 (3rd Attempt, Feb 2014) AND I AM DONE!!!!!
R-80 (1st Attempt, Feb 2013)
F-77 (2nd attempt, Jan 2014)

Becker, Becker Final Review, NINJA 10-Point Combo
($M.O.B$)

CA Ethics-92%

[F15hy]

@EFMBNCO, that's pretty much what I did. With slight modification because you basically restate in your opening paragraph the question, but I copied and pasted my opening and closing paragraph for all three essays. I scored stronger every time I took BEC, it was always the MCQs that got me. I also suggest watching Becker's 45 min lecture on how to approach the WC, that was very helpful.

CA Candidate

B-79 (4th Attempt, finally killed you Nov 2013)
A-81 (3rd Attempt, Feb 2014) AND I AM DONE!!!!!
R-80 (1st Attempt, Feb 2013)
F-77 (2nd attempt, Jan 2014)

Becker, Becker Final Review, NINJA 10-Point Combo
($M.O.B$)

CA Ethics-92%

[JustWant 75]

@F15hy, did you do anything different for your last BEC exam? I'm feeling nervous since my exam is on Friday and hoping for a pass. Any suggestions of things to do for the next couple days before exam?

Becker, Ninja Audio + Notes

FAR: 80 (Aug 2013)
AUD: 91 (Nov 2013)
BEC: 79 (Feb 2014)
REG: 80 (May 2014)

[JustWant 75]

@F15hy, did you do anything different for your last BEC exam? I'm feeling nervous since my exam is on Friday and hoping for a pass. Any suggestions of things to do for the next couple days before exam?

Becker, Ninja Audio + Notes

FAR: 80 (Aug 2013)
AUD: 91 (Nov 2013)
BEC: 79 (Feb 2014)
REG: 80 (May 2014)

[F15hy]

For my last attempt, my main review course was Becker. I never looked at B6 or in B2 the budget analysis. Everything else, I worked all the MCQs twice and went through the Becker final review program. Also, I implemented NINJA notes and audio. The week before is when I went through the final review program and wrote my own notes during the quick lectures and reworked about 20 MCQs from each section in each chapter (You know how there's like a break down of 3 – 5 sections within the chapter). I wrote down all the important formulas on a piece of paper and re-wrote it like 10 times so I had the formulas down (there was like 15 – 20 that felt were important).

Does that help? Let me know if you want me to clarify anything or if you have any other questions 🙂

When I took the actual exam I finished the MCQs in about an hour and a half which basically left 30 min/essay.

CA Candidate

B-79 (4th Attempt, finally killed you Nov 2013)
A-81 (3rd Attempt, Feb 2014) AND I AM DONE!!!!!
R-80 (1st Attempt, Feb 2013)
F-77 (2nd attempt, Jan 2014)

Becker, Becker Final Review, NINJA 10-Point Combo
($M.O.B$)

CA Ethics-92%

[F15hy]

For my last attempt, my main review course was Becker. I never looked at B6 or in B2 the budget analysis. Everything else, I worked all the MCQs twice and went through the Becker final review program. Also, I implemented NINJA notes and audio. The week before is when I went through the final review program and wrote my own notes during the quick lectures and reworked about 20 MCQs from each section in each chapter (You know how there's like a break down of 3 – 5 sections within the chapter). I wrote down all the important formulas on a piece of paper and re-wrote it like 10 times so I had the formulas down (there was like 15 – 20 that felt were important).

Does that help? Let me know if you want me to clarify anything or if you have any other questions 🙂

When I took the actual exam I finished the MCQs in about an hour and a half which basically left 30 min/essay.

CA Candidate

B-79 (4th Attempt, finally killed you Nov 2013)
A-81 (3rd Attempt, Feb 2014) AND I AM DONE!!!!!
R-80 (1st Attempt, Feb 2013)
F-77 (2nd attempt, Jan 2014)

Becker, Becker Final Review, NINJA 10-Point Combo
($M.O.B$)

CA Ethics-92%

[JustWant 75]

@F15h thanks i will definitely rewrite the formulas. I've been doing the whole HW questions from Becker and i still have chp 4-6 to go before my exam on Friday. I'll just stick to doing 20 questions per sections. Good luck on audit!!

Becker, Ninja Audio + Notes

FAR: 80 (Aug 2013)
AUD: 91 (Nov 2013)
BEC: 79 (Feb 2014)
REG: 80 (May 2014)

[JustWant 75]

@F15h thanks i will definitely rewrite the formulas. I've been doing the whole HW questions from Becker and i still have chp 4-6 to go before my exam on Friday. I'll just stick to doing 20 questions per sections. Good luck on audit!!

Becker, Ninja Audio + Notes

FAR: 80 (Aug 2013)
AUD: 91 (Nov 2013)
BEC: 79 (Feb 2014)
REG: 80 (May 2014)

[Anonymous]

So I took the test today and I felt my strategy worked well. Same opening statement and same closing statement with slight mods due to audience. No pressure!

I also used the same beginning on all 3 for the paragraphs, i.e. “Generally speaking,….” “Although…”

I basically just looked at released writing q's from the past and used their “perfect score” paragraphs to find wording they are looking for.

I feel good about the M/C, however, we all know how that goes sometimes. I did put in mucho time on this exam and am hoping it paid off. Anyway, onto FAR on Monday either way.

[Author]

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