[jeff]

I have a question that I hope you can help me with…. I purchased the Becker CD’s and installed them on my PC. I have taken and passed all but one of the exams (BEC left).. I was checking to see if my software was up to date and noticed an expiration date of November 2013.. Does this mean my software ( downloaded from my CD’s) will no longer work after November….or will it no longer be supported but I can still take practice exams and do study questions etc?

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

[Anonymous]

@InfernoOmni

This is how I learned it.

Price Variance – DA (Difference – Actual)

Usage Variance – DS (Difference – Standard)

Rate Variance – DA (Difference – Actual)

Efficiency Variance – DS (Difference – Standard)

SAD : Standard – Actual = Difference (See Difference above)

So, to find the Efficiency variance: (Standard Qty – Actual Qty) x Standard Price

Price variance = (Standard Price – Actual Price) x Actual Qty

I also found it helpful to notice that U & E require quantities, while P & R require $ amounts. Whatever the question is asking for will go inside the ( ). I sometimes get confused and put the quantities inside the ( ) when it should be $ amounts. And yes, I believe whenever you see “budgeted” it will refer to the “standard” rate.

[Anonymous]

@InfernoOmni

This is how I learned it.

Price Variance – DA (Difference – Actual)

Usage Variance – DS (Difference – Standard)

Rate Variance – DA (Difference – Actual)

Efficiency Variance – DS (Difference – Standard)

SAD : Standard – Actual = Difference (See Difference above)

So, to find the Efficiency variance: (Standard Qty – Actual Qty) x Standard Price

Price variance = (Standard Price – Actual Price) x Actual Qty

I also found it helpful to notice that U & E require quantities, while P & R require $ amounts. Whatever the question is asking for will go inside the ( ). I sometimes get confused and put the quantities inside the ( ) when it should be $ amounts. And yes, I believe whenever you see “budgeted” it will refer to the “standard” rate.

[Anonymous]

(posted on BEC exam experience also) I took BEC yesterday. And it felt like every other exam afterwards, like I was run over by a truck.

There isn't much to say without risking exam disclosure. My best advice is to study MCP's over and over again. Drill it in to yourself so you can answer questions quickly. 3 hours goes by fast. I found time to be an issue and was rushed on the WC.

[Anonymous]

(posted on BEC exam experience also) I took BEC yesterday. And it felt like every other exam afterwards, like I was run over by a truck.

There isn't much to say without risking exam disclosure. My best advice is to study MCP's over and over again. Drill it in to yourself so you can answer questions quickly. 3 hours goes by fast. I found time to be an issue and was rushed on the WC.

[Jennifer241]

@InfernoOmni I think you are confusing SAD with being outside of the (), when SAD refers to how you set it up inside of the (), See below.

Price Variance = ACTUAL Quantity (Standard Price – Actual Price)

Usage Variance = STANDARD Price (Standard Quantity – Actual Quantity)

Rate Variance = ACTUAL Hours worked (Standard Rate – Actual Rate)

Efficiency Variance = STANDARD Rate (Standard Hours – Actual Hours)

As you can see, SAD refers to the difference of only what is on the INSIDE of the ()'s, and DA, DS refers to the calculation outside of the ().

AUD - Jan 9,13 Pass
REG - Aug 30,13 Pass
BEC - Oct 26,13 Pass
FAR - Dec 4,13 Pass

Licensed CPA in the state of Oregon

[Jennifer241]

@InfernoOmni I think you are confusing SAD with being outside of the (), when SAD refers to how you set it up inside of the (), See below.

Price Variance = ACTUAL Quantity (Standard Price – Actual Price)

Usage Variance = STANDARD Price (Standard Quantity – Actual Quantity)

Rate Variance = ACTUAL Hours worked (Standard Rate – Actual Rate)

Efficiency Variance = STANDARD Rate (Standard Hours – Actual Hours)

As you can see, SAD refers to the difference of only what is on the INSIDE of the ()'s, and DA, DS refers to the calculation outside of the ().

AUD - Jan 9,13 Pass
REG - Aug 30,13 Pass
BEC - Oct 26,13 Pass
FAR - Dec 4,13 Pass

Licensed CPA in the state of Oregon

[Zaq]

@Jennifer and Bluegirl: Thanks guys! My major confusion came with Becker's B2 Page 42 of the book material. The formulas clearly contradict what everyone else is saying (Standard – Actual). If you have access to the book, you'll see that used what's in the () “difference) as Actual – Standard. I think that's just poor description on Becker's part.

Also, knowing that “standard” is synonymous with “budget” makes a lot of these formulas much more clear.

Got about 80 more MCQ's to tackle for the rest of B2. Then gotta' go over all the wrong answers. Ugh. So time consuming.

FAR: 50, 76!
REG: 74... (ouch baby, very ouch), 76!
AUD: 65, 91!?
BEC: 80! Aaaand doneskies!

May 2012 to August 2013. Can't believe it's over.

[Zaq]

@Jennifer and Bluegirl: Thanks guys! My major confusion came with Becker's B2 Page 42 of the book material. The formulas clearly contradict what everyone else is saying (Standard – Actual). If you have access to the book, you'll see that used what's in the () “difference) as Actual – Standard. I think that's just poor description on Becker's part.

Also, knowing that “standard” is synonymous with “budget” makes a lot of these formulas much more clear.

Got about 80 more MCQ's to tackle for the rest of B2. Then gotta' go over all the wrong answers. Ugh. So time consuming.

FAR: 50, 76!
REG: 74... (ouch baby, very ouch), 76!
AUD: 65, 91!?
BEC: 80! Aaaand doneskies!

May 2012 to August 2013. Can't believe it's over.

[ROACH]

@bluegirl, what was your average score in Wiley?

BEC: 66 | 69 | 7/23/2013
AUD: 8/28/2013
REG:
FAR:

[ROACH]

@bluegirl, what was your average score in Wiley?

BEC: 66 | 69 | 7/23/2013
AUD: 8/28/2013
REG:
FAR:

[Anonymous]

@ROACH In total 76 🙁 This includes every question I have done (so includes early review when I missed more questions)

Looking at each topic individually, I averaged between 70% and 82% depending on the topic. I did 622 questions total and wished I had time to do more.

[Anonymous]

@ROACH In total 76 🙁 This includes every question I have done (so includes early review when I missed more questions)

Looking at each topic individually, I averaged between 70% and 82% depending on the topic. I did 622 questions total and wished I had time to do more.

[ROACH]

@bluegirl, I was scoring I think 65-75% on Wiley the last time I took the exam and got a 69 (I went through WTB only once though and wasn't really consistent with my studying). Hopefully you score a 75+

BEC: 66 | 69 | 7/23/2013
AUD: 8/28/2013
REG:
FAR:

[ROACH]

@bluegirl, I was scoring I think 65-75% on Wiley the last time I took the exam and got a 69 (I went through WTB only once though and wasn't really consistent with my studying). Hopefully you score a 75+

BEC: 66 | 69 | 7/23/2013
AUD: 8/28/2013
REG:
FAR:

[Jennifer241]

I am scoring 80% and above on all the material I have gotten through on my review (basically means I have gone through the material twice). Today I actually got a 90%, was sooo excited until I saw that all the questions I missed were in IT!

WTH I love IT, back to reviewing my IT notes.

AUD - Jan 9,13 Pass
REG - Aug 30,13 Pass
BEC - Oct 26,13 Pass
FAR - Dec 4,13 Pass

Licensed CPA in the state of Oregon

[Author]

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