[nickc58]

I will be taking FAR this thursday and have been reviewing for the last two weeks with the Becker software. Today I took one of the final exams and at first seemingly didnt score very well on the simulations. After going back and reviewing the sims, specifically the journal entries, I found out that I had the correct entries but the accounts within were not in the order that the Becker simulation program wanted them to be in.

Specifically:

My Answer:

CR: Old Building 150000

CR: Gain 7000

DR: New Building 72000

DR: Cash 25000

DR Accumulated Depreciation 60000

Program Answer

DR: New building 72000

DR Cash 25000

DR Accumulated Depreciation 60000

CR Old building 150000

CR Gain 7000

My answer got 0/18 points from the program when it is pretty much the same thing. Is this just a glitch in the Becker program or is the actual exam graded this way too? Any help would be appreciated.

BEC - 89
FAR - 90
AUD - 95
REG - 82

[ScruffMcGruff]

I don't know which final exam sim you're talking about, but in general I would just point out why would you put in credits before debits? I'm not 100% sure if they would count this as wrong on the exam (since it's computer graded), but I would just be safe and do the standard debits then credits format for any entry I had.

AUD - 85
FAR - 78 (lol@ FAR Sims)
REG - 85
BEC - August

[Anonymous]

I had the exact same experience. I entered the cash debit first and then the debit for building and Becker had it in a different order, counting both incorrect. I hope that the CPA exam isn't so picky about the order of the debits and the credits, as long as we get the correct amounts for each account. I haven't seen anything in the material stressing that there is a particular order when dealing with multiple debit or credit entries.

[Anonymous]

I had the exact same problem and actually emailed all of my Becker teachers and asked around and this is what I got….

“you have nothing to worry about. You're just saying that you got all of the proper debits and credits, you just listed them in a different order, correct? This is just a software limitation, and they'll accept it in any order on the exam. “

I also heard that if for some reason they do not catch it on the exam (as it is a software limitation), then to apply for a regrade and they will change it. It is a glitch on the Becker system but supposedly they have fixed it on the AICPA tests…

Just to play it safe tho I am going to write my JE's in the order that they appear on the balance sheet (that is the technically correct way to do them).

I take mine on Tues! Good luck!

[Author]

Replies