 This topic has 10 replies, 8 voices, and was last updated 13 years, 6 months ago by .

Topic

In my frustration of finding out a couple of days ago that I failed BEC once again, I began to think back on the exam and the areas I studied and I think I have come to a common problem. On the exam they expect us to be able to calculate all of this multiple ratios and formulas, however, in a real life situation we now normally have our computers right with us and we can research a formula that we do not understand and then build an excel spreadsheet to help us with our calculations and then save it and have it for future use.
Now when we go and take our CPA exam they expect us to keep all these different formulas straight when they ask us a multiple choice question, however, if it is a section where there are simulations they will give us tabs that have all of the different formulas and we even have the research question, but for multiple choice they want you to have to pull everything from memory. I thought the exam was suppose to determine if we understand concepts, not if we can remember a formula.
Does anyone else feel this way or am I alone on this?