Do you feel that NINJA MCQ are enough for BEC?
Yes, Ninja MCQ is enough to pass BEC without a second test bank. It may be enough by itself to pass without other notes/books/etc. Your mileage may vary.
Why does it see there is such a variation between trending and actual on BEC? Is it the written portion? English second language for many that don’t pass first time through?
My best guess is that BEC is a grab bag of material, none of which overlaps in the way that some topics in AUD/FAR/REG appear in other sections. Not much of the material in BEC is interrelated, in the way that knowing inventory for FAR can help with cost of goods sold and the income statement.
I would say that ESL makes the written portion much more difficult, but if English as a second language is a factor in lower scores, then AUD scores would also reflect this, because a slight change in wording for AUD can result in a different answer. Just my opinion though – someone who has English as a second language is going to be able to answer this more accurately than me.
Do people try and memorize the answer and not the concept / formula?
That's probably true for every exam section. I don't think people set out to memorize the answers, I think it just happens through repetition while they are trying to get the concepts/formulas down.
Licensed CPA
Passed each section on the first try with Ninja Notes/MCQ/Audio
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