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Pass the CPA exam (read all 13 entries…)
BEC - Becker Final exams

I practiced with Becker’s progress and simulation exams, and scored not bad (close to 90). Then I decided to supplement with Wiley, and my scores are horrible – 65 to 73 from the first try. What a disappointment… Second rounds are better. I’m planning to take Becker’s final exams next. Are they close to actual exam? My test is in 5 days. Anything in particular I should focus on? Any advice would be greatly appreciated.


Jdot514 passed all 4 parts! ...and now I'm engaged!!!

Becker’s progress tests and simulated exams are repeats of the homework and supplemental questions, so it makes sense that you did better on those. Chances are you have already seen most of the questions.

Becker’s practice final is a whole different story…not only is it harder than the homework, it’s harder than the actual exam in most people’s opinion. I don’t say this to discourage you, but just so that you don’t freak out if you get scores lower than you expected. It’s really good practice regardless (so still do it!) because the layout and timing are identical to the actual exam. Just be sure you go back and review everything you got wrong so you don’t make the same mistakes on the real exam :)

I’d also recommend working some of the AICPA released questions. Do them after the practice final a day or two before the exam to boost your confidence a bit.

dark_man_usa REG:passed, AUD:passed FAR:passed BEC: passed. I am done!

I did them both. I got 78, 72 respectively. You would never seen like those quetions, especially the IT. They are long and you need 3 at least three mins for each one to read them. I took the exam three times and I didn’t see similar to those.

dark_man_usa REG:passed, AUD:passed FAR:passed BEC: passed. I am done!

one quetion in OH variance

What is the difference btw the calculation of OH applied and Budggted based on Standard hours allowed? do u have any idea?

Budgeted OH is:
Fixed OH (based on budgeted units) + Variable OH (Std. Qty Allowed x Std. VOH Rate)

Applied OH is:
Fixed OH (Std. Qty Allowed x Std. FOH Rate) + Variable OH (Std. Qty Allowed x Std. VOH Rate)

Fixed OH in Budgeted and Flexible budget is the same. However, it is the only difference between Budgeted and Applied OH. Variable OH is the same for Budgeted and Applied OH.
Hope this helps.

I think module 43 was very impotrant in Wiley.


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