[Jamessemma]

im having trouble remembering the pension section with the formulas for interest, rate of return, amortization for prior service and gains and losses. I know SIRAGE but for interest rate for example I have a problem remembering if it’s befiining PBO or beginning FV of plan asset. Also any tips on remembering journal entries for the pension section. Also for accounting tax section I have trouble with what perms rite difference I should either add or subtract from the book tax side before doing the temporary. If anyone has any little tips or ways to remember these things, that would be totally helpful. Thank you.

BEC: 82
FAR: 80
REG: 81
AUD: Last exam, end of may 2016.

Key to passing the exam is understanding the topic chapter and sections, not just memorizing what you read. The more you practice multiple choice, the greater chance you have to passing the exam.