[Anonymous]

Hi everyone,

I know I’ve read people’s comments that Journal entries are the key to passing. For the ones who’ve taken the actual exam, what specific topics should I be really strong at when preparing JE’s? Please help! Taking FAR in a week, so help me God

[Anonymous]

Government and NFP.

[nearly_there]

Took it a while ago but I'd say stuff like project completion and installment sales could take form of JE questions.

Also bond questions, including discount and premium.

Just to get things started.

FAR - 85 November 2011
AUD - 81 January 2012
REG - 68 March 2012
BEC - 86 April 2012
REG - 92 July 2012

[Mrs 300]

Your best bet is to go through the book and get comfortable with all of the journal entries. It's impossible to say which ones are more likely to show up. I took it 3 times and each time the journal entries covered completely different topics.

REG - 80 (Becker only)
BEC - 76 (Becker only)
AUD - 71, 76 (Becker only)
FAR - 65, 74, 81! (Becker, Wiley Test Bank, Ninja notes & Audio)

CPA Class of 2012 🙂

[Anonymous]

^^Ditto …. JE's can be on any and everything… My advice would be to make sure you know the fundamentals of JE's i.e, how are expense, revenues, assets, liabilities and equity accounts increase or decrease…. The thing is you may never see an account you are familiar with but if you know it is a revenue account you will know what entry increases or decreases it.

[Author]

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