[Anonymous]

Becker Question –

Does anybody else find this lecture to be extremely difficult? I’ve been studying it for 2 weeks and I still don’t really understand it. I think I am just going to move on to the next lesson because I am getting so frustrated. It looks like lessons 3-6 should be much easier at least I hope so.

[Jade CPA-to-be]

variances is killing me. i tried to memorize all the formulas, but it did not help to solve MCQ.

someone can provide tips on understanding the variances, not simply memorizing?

thanks in advance

CPA Licensed in California- Class of 2013

[Anonymous]

Try using the PURE DADS mnemonic. It was the one that finally got me through variances – the other options just confused the heck out of me. Price variances are pretty easy – the difference between the rate you budgeted for and the rate you paid, multiplied by the actual quantity used. Efficiency/Usage variances are the difference between what you should have spent (materials/labor) and what you did, multiplied by the standard rate. I hope that helps.. I have my exam in a few hours!

[Jade CPA-to-be]

anita,

good luck with your exam. let us know how it goes!

CPA Licensed in California- Class of 2013

[so1913]

buddy1981 – having the same experience. It's so frustrating. I've moved on and will circle back to B1 and B2 over the weekend after I get through lectures and notes for B5 and B6 this week.

AUD - 90 Pass
REG - 70,61,81 Pass DONE DONE DOOOOONNEEE!!!!!!!!
BEC - 79 - Pass
FAR - 70,82 - Pass

[Anonymous]

Like the above person said, take a look at the PURE DADS/DADS mnemonic. Things got a ton easier on those once I got the mnemonic down. The rest of BEC-2 is more complicated than most of the rest of BEC and people do tend to struggle with some of the topics. Equivalent units aren't bad, but people tend to get confused on do I do the % completed or 1-%completed. After you get that down, Equivalent units is cake.

send me and email and I'll send you my walkthrough of the PURE DADS/DADS mnemonic if you'd like.

dale (at) dalesines (dot) com

[Tootsie]

Yes, B2 is a bear. I have been struggling with the practice questions and have had to ask my husband for help. I canceled my BEC exam for May 28. Haven't rescheduled because I want to be prepared and not feel rushed. I think I'll be ready to take it in July. I am so looking forward to being done with this beastly material in B2. B3 to B6 are definitely not as difficult as B2 in my opinion. Try to take your time reading and understanding the concepts. Do lots of practice questions too. I also suggest writing out formulas and notes.

FAR - 76
AUD - 88!!! DONE!!!!!!!!
BEC - 76
REG - 77

never, never, never give up

[Author]

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