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(FAQ)How to prep for BEC and REG

ここ数日、USCPA受験に関するご照会を立て続けに頂戴しています。
そんな中、今度は、日本語を読めないという方からご質問を頂戴しました。もうすぐ受験するREBとBECに向けてのアドバイスを・・・というものでした。

そういえば、これまでこの質問回答コーナーやnn’s受験ガイダンスはほとんど日本語で書いていました・・・反省。

過去に書いたことと同じ内容になりますが、下記に、軽く英語でも書いておきたいと思います。


1.What did nn use to prep for BEC and REG?

(1) WILEY
I used a WILEY book, and that’s almost all the material that I used for BEC and REG.

(2) AICPA release problems on BISK website
It seems that the problems given here reflect the current trend of the exam. And the amount is not very huge; it’s very convenient tool when you use it to review BEC about a month before the exam date.

note: I used GLEIM CDs for FAR and AUD.

2. How did nn use those materials?
As I mentioned earlier, mostly I used the WILEY book for BEC and REG prep.
A WILEY book consists of two parts: a brief summary pages, and problems & answers pages. The book itself is so bulky. Therefore I tore off the problem & answer pages along perforation, and put it into an ordinary binder so that I can carry it wherever I go.
I did those multiple choice questions in the binder on my way to and back from the office: mostly on a train and on a bus. In that way, I did solve at least 30 questions respectively for BEC and REG almost everyday. I did it again and again, so many times that by the time I sat for the USCPA exam, the WILEY binder was worn out badly!


3. What did nn intend to complete by the date of exam?

(1) BEC
It seems BEC covers a very broad area of topics: too broad to cover well.
So I thought that I had to get a perfect understanding at least about three topical areas, namely

a) Managerial Accounting
b) Financial Management
c) Capital Budgeting

Above mentioned topics are not such things to just “memorize.” I thought I had to UNDERSTAND the real meaning of those methods introduced in the above mentioned topics, so that I can even solve some applied problems.
I think you could agree with me when you compare these topics with other topical areas like “business structure,” which largely requires great amount of memorization. In my opinion, UNDERSTANDING parts and MEMORIZATION parts are equally important to pass the exam. But when we are preparing for the exam, we’d better to be aware that there are these two different characteristics among those questions depending on the topical areas. And those UNDERSTANDING parts should be learned in a thorough manner.

(2) REG
I assume the weak points differ from person to person. So you first have to objectively analyze your own performance and figure out which points you have to beef up.

As for me, I often confused with the different taxation rules applied to C-corporation, S-corporation, and Partnerships. So I made summaries again and again and solved those questions so many times until I would never be confused in the exam.

4. Time management

One of the most important things during the exam is to be aware of the time management all the time. The trouble is that the timer is NOT a count –up system but a count-down style.
At first sight, it seems the Count-down style is preferable to control the time allocation, because you can find the remaining time on the counter.
But, what we have to control is not the amount of the remaining time, but the SPEED at which we solve those problems.
As for me, I decided to solve one question for 1.5 minutes. That means solving 10 questions for 15 minutes, and solving 30 questions for 45 minutes.

When in AUD exam, for example, I wrote down a time-table on the side of the scratch paper, starting from the full remaining time 4:00 down to 2:00. (As for me, I wanted to spare 2 hours for SIM)

4:00
3:45
3:30
3:15
3::00
2:45



0:15
0:00

See? It’s intuitively easy to decrease the time by 15 minutes.

Then, I wrote down the amount of questions to be solved at every stage on the next column.

4:00  10
3:45  20
3:30  30

3:15  10
3:00  20
2:45  30

2:30  10
2:15  20
2:00  30


It didn’t take even 60 seconds to write the above time table on the scratch paper.
After I get started solving multiple choice questions, I always compared the time and the amount of questions I had solved.

For example, if the Count-down timer shows that the remaining time is 3:10 and I had solved more about 50 questions at that time, that means I’m ahead the time schedule.
But, if the Count-down timer shows that the remaining time is 2:40 when you had solved only 60 questions, then you are behind the schedule; when you have solved 60 questions, the count-down timer should show 2:45 if you are to be on time!

Here I described more in detail in Japanese. Even when you don’t read Japanese, the attached pictures on the article should help you in understanding what I mean


5. Simulation
When we are preparing for the exam, Simulation Parts seems very intimidating. But I think we can get over it if we can have a very good understanding about each topical area. As is introduced in the tutorial system on AICPA website, Simulation parts give us questions in various ways. But, what’s important most is Never let them get upset you just because they look very complicated. What I felt through those Wiley SIM questions was that SIM is testing how we are going to react when we face a given situation.
And please remember that we ALWAYS face some kind of situation where we have to react somehow in our office. Some of those situations are very unique and we don’t know what to do with it at first. Then we turn to some professional departments for answer, or we start checking out past records of the office because someone might have faced a similar situation and might have stored records somewhere in the office…

I personally think SIM in USCPA exam could be conquered in the same approach. We could face a question given in a unique manner. But we can just think “then, what would I do if I were the CPA in charge of this case?”
We should have learned necessary information and methods to solve those situations; if we are still in short of info, then we can consult with the research system.
So, we should use to the user interface of the SIM system, which we can practice with the tutorial system. But, other than that, there’s little thing we can do uniquely for SIM problems.
Oh, I remembered there’s one thing. I practiced English composition so that I can write what I want to describe as freely as possible. This might be a point to be noted by USCPA candidates whose mother language isn’t English, like me.
How did I do that? I trained by writing things related USCPA topics in English on my blog, as I’m doing right now!!

End

ゲッ、これだけ書くのに40分もかかってしまいました。英語の復習もしなくては・・・
今日はブログに時間使いすぎたので、明日はブログお休みです。 それでは、また!
[PR]
by nn_77 | 2007-05-18 19:29 | USCPA (general)
<< ブログデザインからキャリアデザ... 質問回答コーナー: Certi... >>


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