@Steven K
1 – Not to be vague, but I truly do feel like it was an even mix, but I will say I definitely used my white boards before I even got to the sims. Although I don't personally do this, I've heard others recommend you knock out your conceptual questions first, and then do your calculations as you'll have more time to work through them. I kind of got hung up on this one question for overthinking, so I maybe should have tried that approach.
2 – I thought Roger was fine both times for IT. I use ninja for MCQ, though, and I would definitely say there were some new topics regarding bitcoin/cryptocurrencies/Saas that were not covered in my Roger book. I remember specifically looking at the ninja book for these few topics only because they showed up in Ninja MCQ. Otherwise, I would not have known to look up information on them. However, if you don't have the Ninja book/notes for this topic, it will not be detrimental to you passing.
3 – Being that cost accounting is about 20% of the exam, I would recommend you definitely know your variances. I found that to be the major focal point in studying the cost accounting section of the exam, especially in the Roger book.
Last minute things that I studied on the night before the test:
Econ – understand monetary and fiscal policies and which ones would be used during inflationary/deflationary periods
Corporate Gov – COSO/ERM
FinMan – you need to understand what these formulas tell us. also know the basics like turnover formulas, liquidity formulas, costs of capital (debt and equity)
Cost Accounting – variances (REMEMBER!! “Standard Allowed for Actual”); also understand how goods flow in a manufacturing company (Raw Materials > WIP > COGM > FG > COGS)
IT – literally just definitions in my opinion
I think most importantly, I feel as though you just have to know how to interpret the question. On test day, I feel that the AICPA asks questions in weird ways, as compared to our review courses.
Hope this helps!
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