Thanks, Mckan. Your reply confirms what I've written on my old notes , which say that discretionary costs (which are relevant costs) are opposite to committed costs.
I feel you about IT nuggets that CPA candidates should care about when preparing for BEC. I am no IT geek either. I am more thrown off with the IT functions and role descriptions because companies have different IT responsibilities for their IT personnel; same thing with AICPA vs. NASBA and NINJA vs. Roger, Gleim, CPA Excel, and/or Becker. Most of the given facts are very inconsistent so I keep getting answers wrong.
The way I am tackling my retake for BEC is work on my notes and MCQs topic per topic beginning with Operations Management, Strategic Planning, Financial Management, then to theory concepts from COSO, IT and Economics. I am done with Operations Management with Becker. When I tried to jump into NINJA MCQs, the questions for Op. Mgt. do not match with Becker's.
Most of the first Op. Mgt. MCQs I've seen from NINJA are categorized under Strategic Planning in Becker. I kept getting silly mistakes. So I had to stop MCQing and decided to work on the two (Op. Mgt. and Strategic) altogether only after completing the Becker’s two topics. I hope my strategy works better this way and I don’t commit silly mistakes anymore and improve my average score.
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