[jeff]

Welcome to the BEC CPA Exam study group for July & August 2018 exams. 🙂

Please introduce yourself & when you’re taking your exam (approximate timeframe).

BEC Study Group Links and Resources:

1. NINJA Monthly – Full BEC Course for $67/mo
2. How to Study for BEC with NINJA Only
3. How to Pass BEC in 20 Days
4. How to Retake BEC After Failing
5. Video: Study Advice for BEC
6. CPA Reviewed Podcast
7. CPA Exam Score Release Dates
8. NINJA MCQ Trending vs Actual BEC Scores
9. I Passed the CPA Exam!
10. I Passed BEC!
11. NINJA BEC Written Communications List by Topic
12. Free Downloads: NINJA BEC

[Anonymous]

I dont understand why people say it is the easiest section. I think this is harder than FAR and REG… Nothing is clicking. At least FAR and REG have interesting materials to learn and study. This is BEC is annoying and I dont think it is relevant to CPAs at all!

[hopefulcpa2016]

BEC is absolutely brutal. Learned that by taking others, passing, then losing credit because I can't pass BEC. Taking it as my first now that I am starting over. I can't grasp some of the topics.

[Anonymous]

Is the authoritative literature available on the BEC written communication section of the exam?

[Anonymous]

Hi @Antiqua2001, no authoritative literature available on the BEC exam.

[Anonymous]

Are there research SIMs on this exam?

[Anonymous]

@AF no research Sims either on BEC. It is the only exam like that.

[Anonymous]

@chandler cool thanks. Taking it Tuesday. Got a power weekend starting today.

[CS]

As @Chandler stated, no Research SIMs, but the necessary ratios/formulas are given for the SIMs.

[LCros]

Does anyone care to explain?

It is estimated that a particular manufacturing job is subject to an 80% learning curve. The first unit required 50 labor hours to complete. What is the cumulative average time per unit after completing four units?
A. 50.0 hours.
B. 30.0 hours.
C. 40.0 hours.
D. 32.0 hours.
Answer (D) is correct.

Learning curve models reflect the increased rate at which people perform tasks as they gain experience. One common assumption is that the cumulative average time per unit is reduced by a certain percentage when production doubles during the early stages of production. An 80% learning curve indicates that a doubling of production reduces the time required by 20%. For example, if the first unit requires 50 hours, the cumulative average completion time is 40 hours (80% × 50 hours) for two units and 32 hours (80% × 40 hours) for four units.

[nomorestudying]

@LCros hi there. I got this question with Gleim and it puzzled me too.

It’s D because it’s cumulative. So after 2 units its (.8)(50) and thus after 4 units its (.8)(.8)(50)

[LCros]

Oh! OKay. I see! Thanks @nomorestudying!!!

[mskcle]

Can anyone explain why in Becker B2 Sim set 2 #5, the debt to equity ratio excludes current liabilities and only uses the amounts in the B/S that say debt in the account. I understand you can do it that way to solely compare debt to equity, but I do not understand where in the equation it tells you to do that.

[nomorestudying]

How do you know if the second MCQ testlet gets harder?

I noticed some questions with prompts like “which of the following do NOT” or “all of the following except…” but does this constitute more difficulty? I felt like I took less time on the second testlet…

[mskcle]

its so hard to tell honestly.. How were the SIMS?

[itooshallpass]

@nomorestudying I could barely tell either on the other sections. Maybe just a few more calculation-heavy questions.

[Author]

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