[jeff]

I’ve had a few requests for April/May Study Groups…March will be here before you know it.

In order to take an early April exam, you should begin studying…now. 🙂

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[Anonymous]

@Joe- do you feel okay about the test? I felt progressively better after I left although now I have a bad feeling about it. I moved BEC back a week so I can resit for FAR on July 11th lol

[NJPRU]

copied the wrong one: lol

During the first quarter of Year 4, Tech Co. had income before taxes of $200,000, and its effective income tax rate was 15%. Tech’s Year 3 effective annual income tax rate was 30%, but Tech expects its Year 4 effective annual income tax rate to be 25%. In its first quarter interim income statement, what amount of income tax expense should Tech report?

AUD: DONE
FAR: DONE
BEC: DONE
REG: DONE

IM GOING TO BE A CPA!!!!!

[NJPRU]

@amanda – maybe they were rewarding you since they put you through hell in part 2 and 3. lol

AUD: DONE
FAR: DONE
BEC: DONE
REG: DONE

IM GOING TO BE A CPA!!!!!

[jrosen92770]

Hey Amanda – I feel ok, but not about the test. LOL. I am not sure how to feel. When I first took audit, I thought I got a 99, but got a 74. Every other test, I felt like it could go either way, so I am keeping my fingers crossed. If I passed, great, if not, back to the drawing board, because I am not giving up!

BEC - 5/26/2013 75
REG - 8/31/2013 82
AUD - 11/24/2013 74, 2/9/2014 92
FAR - 5/25/2014 85

NY CPA

[stoleway]

@npjru

200000x .25=50,000

REG -63│ 84!!
BEC- 59│70│ 71 │78!
AUD- 75!
FAR- 87!

Mass-CPA

[willpassby2014]

50,000

BEC Passed
FAR Passed
AUD Passed
REG Passed

[jrosen92770]

Gian- I got 87%on Becker. Not sure if that is a true barometer though.

BEC - 5/26/2013 75
REG - 8/31/2013 82
AUD - 11/24/2013 74, 2/9/2014 92
FAR - 5/25/2014 85

NY CPA

[Anonymous]

I think you have done well in your exam Joe. To me you, Amanda and Stoleway seem like top notch at FAR compared to me.

🙂

[Anonymous]

Does anyone else feel the more questions you do the more you seem to forget what you know ?

[Anonymous]

Does anyone else feel the more questions you do the more you seem to forget what you know ?

[NJPRU]

Kenada – yes; however, the episode I had today was corrected by taking a breather for a few hours. I think taking a break and then regrouping is beneficial. And then there was Governmental Accounting.. lol

AUD: DONE
FAR: DONE
BEC: DONE
REG: DONE

IM GOING TO BE A CPA!!!!!

[Not a Quitter]

Brainfarts- YES!!! I just got to a question and COMPLETELY forgot whether available for sale securities unrealized holding gains/losses were OCI or earnings. I knew that like the back of my hand until that moment WTH??!! I'm scared.

FAR- 85 I'm DONE!
BEC- 75
REG- 60,60,75
AUD- 74,74,83

CPAExcel used for BEC, AUD, REG
Exam Matrix used for FAR plus NINJA Blitz, cpareviewforfree and a little CPAExcel

[Anonymous]

LOL – I just has a complete blank moment with Lease.

I just could not remember how to do the effective interest method even thought i have done it so many times. I don't know what to say to myself!!

[NJPRU]

Does anyone know when disclosures by means of supplemental, pro forma financial data is required opposed to just a disclosure? Is it based solely on materiality?

For instance, a decision to sell 75% of the total assets of a company vs. a fire.. 75% of assets would be pro forma and a fire would just be a disclosure? What other instances would there be pro forma FSs?

AUD: DONE
FAR: DONE
BEC: DONE
REG: DONE

IM GOING TO BE A CPA!!!!!

[stoleway]

@kenada….its been happening to me recently and thats why I think its really bad to drag this thing for too long.

The longer you study it, you stand the risk of confusing yourself and even trying to remember stuff in your sleep.

I get sleepless night sometimes, just thinking about some concepts in FAR

REG -63│ 84!!
BEC- 59│70│ 71 │78!
AUD- 75!
FAR- 87!

Mass-CPA

[Author]

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