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  • (sounds of swords clanging and men grunting)

  • - The following is general advice only,

  • and should not be construed as accounting,

  • legal, or any other professional advice.

  • The details of your situation are

  • fact dependent, and you are biased to

  • seek the help of a competent professional.

  • (rock music)

  • (audience cheering)

  • - Yes, yes, yes, thank you, thank you, thank you.

  • You are all way too kind, I appreciate that.

  • Thank you, thank you.

  • Welcome back to another action

  • packed edition of CPA Reviewed.

  • The official podcast of another71.com,

  • where we make the CPA exam far, far, far, far, far,

  • more exciting than anyone's have ever intended it to be.

  • Happy Tuesday to you.

  • Today is Tuesday, July 30, 2013.

  • Well, normally on the CPA Reviewed podcast,

  • and this is episode 45, and, the only reason I know that

  • is because the previous one was number 44.

  • And, I just thought I'd switch it up,

  • I decided to give people the opportunity,

  • instead of reading emails, when I'm listening to

  • talk radio, and I have some favorite shows

  • that I listen to, it's always more interesting to

  • have people call in and give their take.

  • I don't know, just something different than

  • just listening to the host ramble on.

  • So, instead of reading people's emails,

  • and then answering them, I thought I would have,

  • I would just take live calls.

  • And so, that's what I did.

  • So, in today's podcast, we have three

  • calls that we're going to get to.

  • We have Natasha, Carmela, and Shelly on tap.

  • If you like it, let me know.

  • If you like the new format, you can comment below,

  • or give the post a like, or high five it.

  • Whatever you want to do.

  • Alright, starting up first with Natasha.

  • - I was suppose to call in last week to

  • tell you that I was half-way through, I think...

  • - Okay.

  • - With my Becker videos,

  • I'm actually behind,

  • and I'm only half-way through now,

  • so, that's probably really bad.

  • But I got really stuck with tax history,

  • which is corporate tax, and I felt like I was just

  • watching it over and over and not getting it.

  • I was right in the middle, which I also feel

  • is slowing me down, but I still feel like I

  • have a lot of trouble with corporate tax,

  • I'm just not getting it for some reason.

  • So I don't know if I should just move on and just keep

  • going through, or actually try and understand the material.

  • - So, you're using Ninja, the Wiley test

  • bank in Becker, is that correct?

  • - Yeah.

  • - Okay, and you're going on vacation

  • August 2nd through 12th?

  • - Yeah, so on Friday night I'm leaving

  • at like 10:00, so,

  • yeah, so I was reviewing,

  • watching the videos through Becker.

  • I didn't do any multiple choice questions, except for

  • the class ones that they do in the video.

  • And, in the video, you know, you can do it yourself.

  • You do the questions, so it's probably

  • like 15 questions in each lecture.

  • And I was actually doing really well on those, but,

  • on some of the corporate ones, I wasn't doing as great.

  • So, right now I'm in chapter four, I'm in the middle

  • of chapter four, and there's eight chapters.

  • Which, I'm up to estate taxation.

  • - Okay, so you're half-way through, and you leave Friday?

  • - Yeah, which you told me that I should finish all

  • eight chapters by Friday, so that I can

  • feel rest assured and all that.

  • - Well, when you...

  • An integral part of the learning process

  • is working the multiple choice questions.

  • So, it's normal to watch all the videos and kind of

  • bomb the questions the first time through,

  • because, the videos teach you theory,

  • the questions teach you exam application.

  • So, when you say that you're struggling

  • with corporate tax, what aspect

  • of it are you struggling with?

  • Are you working multiple choice questions?

  • Or, why do you say that you're struggling with the material?

  • - Because I feel that I'm not grasping

  • the different components of the basis.

  • I feel like there's...

  • It's you know, the property basis.

  • That is really confusing for me for some reason.

  • And, I feel like they go over it a lot,

  • and different things, like they go over property basis,

  • and then they do shareholder basis,

  • but I feel like those are really confusing,

  • and I'm not sure how to understand that.

  • - Okay, well in the Ninja notes,

  • there's the various rules, so, the shareholder

  • contributes property to the corporation,

  • that's the shareholder's basis.

  • What's the corporation's basis, et cetera.

  • And so, when you watch the videos,

  • are you taking notes over the rules?

  • - Yeah, but I'm watching the Becker

  • videos and I'm taking the notes.

  • - Okay, I think honestly if you have notes...

  • (cough)

  • Excuse me.

  • Are you reading the Ninja notes

  • before you watch your videos?

  • - No, I was doing that, and then

  • you told me, "Just do the video."

  • 'Cause at first I was doing the Blitz video

  • with the Ninja notes, and then you told me

  • if I have the full course Becker, to just do that.

  • - Sure, yes, and you should, for corporate tax

  • for instances, you should read the Ninja notes

  • over corporate tax, it's maybe 10 pages, or whatever,

  • and then watch your Becker videos.

  • - Yeah.

  • Okay.

  • - That will help,

  • it should help.

  • So you have two days, three days,

  • you have three steady days until you leave.

  • And realistically two, because we know that you're

  • going to pack and everything on Thursday.

  • - Yeah, probably will.

  • - So, can you get through two chapters

  • tonight and two chapters tomorrow?

  • - Yes.

  • 'Cause the last chapter is like four hours

  • for one chapter, and I would say that it probably

  • takes me more than that 'cause I'm writing, so...

  • - Okay, well, so maybe your goal is to do

  • one chapter before you leave.

  • You know, I'm guessing that you

  • didn't study much over the weekend?

  • - No, I didn't study at all over the weekend.

  • - Ah-Ha!

  • Busted!

  • I could tell, I could tell.

  • - Yeah, I should've, I was like, "Okay, I'm gonna make sure

  • I study over the weekend and get through these chapters."

  • And then I didn't, so, I'm still stuck here.

  • But I have my flashcards on my phone.

  • - Well, that's somethin'.

  • Alright, get through one chapter before you leave,

  • and take the Ninja notes with you on your iPad or whatever.

  • - Okay, I have that and I'm gonna hopefully have wi-fi,

  • so every morning I wanted to watch for a half an hour,

  • watch videos and go through the notes,

  • and also read my notes that I wrote, right?

  • That would help?

  • - Now, when you get back on the 13th,

  • there's no more days off, okay?

  • - Okay.

  • (laughter)

  • - Alright, well, thanks Natasha, enjoy your vacation,

  • and call me back when you get back, alright?

  • - Okay, great, thanks so much.

  • - Alright, see ya.

  • Okay, up next is Carmela, and for the life of me,

  • I cannot understand her name,

  • that's my fault, 'cause I am from Kansas.

  • - Hello Jeff.

  • - Hey, good morning.

  • - Hi, it's me, Carmela.

  • - I think you had me...

  • I think you spelled your...

  • Well, have we spoken before?

  • - Yes.

  • - Okay, yeah, and you spelled it...

  • No, that was...

  • No, sorry, that was Euchena.

  • (laughter)

  • How do you spell your name?

  • - C-A-R-M-E-L-A.

  • - Oh, Carmela.

  • - Yes.

  • - See, I just don't pronounce it right.

  • - Ohhhh!

  • - Alright, that's just 'cause I'm

  • from Kansas, I'm from the sticks.

  • I'm from the farm.

  • - Oh, I see.

  • (laughter)

  • - Okay, so you're studying for FAR.

  • You're taking it August 19th?

  • - No, I changed the date.

  • - You changed it.

  • - I changed the date again to August 27th.

  • I gave myself an extra week.

  • - Okay.

  • - I think what I'm doing is I'm just stressing out

  • because of the massive amount of information

  • and I wanna be the best prepared.

  • So, I changed the date from the 19th to the 27th.

  • And, what I've been doing so far is

  • I've been watching the videos in the evening,

  • and I've been taking notes.

  • Also, reading the Ninja materials,

  • because I have the Ninja notes,

  • and everything else, and I have the

  • Wiley test book and the test bank.

  • And I've been noticing since my exam is

  • approaching in the end of the month,

  • I've been focusing on just doing the Wiley test bank

  • questions for now, because I would like

  • to finish that up, and also finish the videos.

  • I'm half-way through the videos.

  • So what do you think my focus should be for the...

  • How much time for review, and then how much

  • time to be focusing for the next two weeks?

  • - Well, okay, essentially your exam is in a month.

  • - Right.

  • - And so, you need to leave two weeks for a review.

  • - Okay.

  • (chime)

  • - Entry and exit chimes are off.

  • - The remainder two weeks, 'cause I notice

  • I spend a lot of time on the Wiley book questions,

  • and, so, what I've been doing now is focusing,

  • just finishing up Wiley test bank questions.

  • Is that a wise thing to do?

  • - Yeah, I think the book and the test

  • bank questions are equally good.

  • I mean, the book questions are just fine

  • when you're in study mode, but the test bank questions,

  • I think, are really good because it's a better

  • representation of what the exam looks like.

  • You've been through all of your videos?

  • - Mm, half-way through, what I've been doing,

  • is, I study, 'cause I'm in between jobs right now,

  • so what I do is I study the multiple choices

  • during the day for five hours,

  • and then in the evening time, I take a break,

  • and then in the evening time, I do the videos.

  • - Okay, now...

  • - I watch either one or two videos a night.

  • - So, you're not following the Ninja plan, then.

  • - Well, I read while I...

  • Well, after I watch the Ninja videos,

  • I read the Ninja notes and take my notes.

  • - Okay, so, are you using a full

  • video course besides the Ninja materials?

  • - Yes.

  • - And what is that?

  • - Oh, I have Rogers CPA.

  • So I watch his videos, and I take notes from,

  • I do two things, I take notes from his study lectures,

  • and I also write your Ninja notes on my flashcards.

  • - Well, when I said that you weren't doing the

  • Ninja method is because you were working the multiple

  • choice questions before you had finished the videos.

  • - No, no, no, for example, I finished Pensions

  • and Stockholders Equity on Saturday with the videos,

  • so, I'm working through those questions this week.

  • - Okay.

  • - That's what I mean.

  • In other words, my old study plan was I was watching

  • the lectures, then doing the questions.

  • I don't do that.

  • - Okay, so...

  • - I try to do as much videos as I can.

  • Last one I did Partnerships, I didn't

  • do the Partnership questions yet.

  • 'Cause I'm still finishing Stockholders Equity.

  • - And then after Stockholders Equity,

  • you're done with the Rogers videos?

  • - I have a few more left, which I want to do two a night.

  • - Okay, get through all of the videos with the stack

  • of notes, and then do the multiple choice questions.

  • - Okay.

  • So don't work through the multiple

  • choice questions throughout the day?

  • - Well, because you're studying full-time, right?

  • - Yes.

  • - So, get through all the videos, all of 'em.

  • And then, take your notes, read your notes,

  • and then start working multiple choice questions.

  • Because...

  • - So, all the videos, and then the notes.

  • - Yeah, because you're bouncing back

  • between videos and questions, and,

  • two things, number one, getting through all of the videos,

  • it's motivational, you cross it off your list,

  • because no one wants to watch videos anyway.

  • And, number two, the questions...

  • So, you watched two topics over video,

  • and then you work those questions, or whatever,

  • you're gonna have to redo all the questions

  • you did early on, you're gonna have to redo anyway,

  • because you don't remember them

  • heading into your exam.

  • So, it's better just to get all the videos out of the way,

  • emerge from the videos with this killer stack of notes,

  • work all of the multiple choice questions in the book,

  • test bank, doesn't matter, in study mode,

  • you're reading the answer explanations, you're taking

  • notes over those multiple choice questions...

  • - Yes.

  • - Then you take this great set of notes you have,

  • and then two weeks out from the exam,

  • you spend an entire week re-writing your notes,

  • and reading them, and putting them into little

  • fact nuggets, as I call them, you're going from

  • long-hand down to short-hand, the bare-essentials.

  • And then you prioritize your areas of weakness

  • your final week, and you're working sets of

  • 20 multiple choice questions over a specific topic.

  • Like your weakest topic might be not-for-profit accounting.

  • And then you work backwards, and that's what you do.

  • - Well, that's what I like about the test bank,

  • because, for example, I was doing the pension questions

  • yesterday, and I was scoring very well, but I was not

  • doing well for the stockholders equity questions.

  • So, the test bank automatically

  • tells me what is my weak areas.

  • - Yeah...

  • - That's what I like about the test bank.

  • Unlike the book, which doesn't tell me that.

  • - Sure, it's perfectly normal to do poorly on your

  • multiple choice questions your first time around.

  • That's why you have to do...

  • You have to work all of 'em.

  • - Right, you have to work all of 'em, and that's why I

  • wanna work all of 'em for the next two weeks as well.

  • I wanna finish up the test bank questions,

  • right, that should be my goal,

  • to finish all the test bank questions.

  • - Well, your goal is to finish all the videos first.

  • - Yes, do the videos first, and then also finish

  • the remaining test bank questions, correct?

  • - Yeah, you could, or you could just start over

  • on the multiple choice questions, start fresh.

  • - You mean, start fresh, or...

  • - Well, have you been taking notes

  • over your multiple choice questions?

  • - Oh yes, of course, all of them, even the ones I get wrong.

  • - Okay, good deal, yeah, finish those,

  • and then start the re-writing process.

  • And then you'll know where you are.

  • - Oh, okay, so the next thing to do the next two weeks

  • is go through all the multiple choice questions again.

  • - Well, it is, yeah.

  • 'Cause, you're kinda doing a hybrid.

  • I would work through the remainder of the test bank

  • questions, and then go through them again.

  • - Right, right.

  • - And I would always do it in study mode,

  • never do it in practice mode, or exam mode.

  • Always do it in study mode.

  • - Always in study mode.

  • - Yeah so that gives you your answer explanation right away.

  • Okay, so your goal in the next week is

  • to finish all videos, and then do the remainder

  • of the multiple choice questions, so, next Tuesday,

  • if we talk again, that's where I want you to be, okay?

  • - So, finish all the videos by next Tuesday?

  • - And do the remain...

  • I mean, depending on how many hours of video...

  • But, since you're studying full-time, you can do it.

  • - Yes, I know, I know I can do it.

  • - And also finish the rest of the

  • multiple choice questions, or get as far as possible.

  • - Okay, alright.

  • I guess my last question, how do I stay motivated?

  • Because part of me thinks I made the wrong decision

  • by studying for FAR, but then part of me is saying

  • that now that I have the time, I think studying for FAR,

  • since it's just a massive amount of information,

  • and just how, remember how to retain everything.

  • And I think what also scares me

  • is probably the Sims as well.

  • - Well, FAR scares everyone.

  • So you're speaking to the fact that you have an exam

  • at the end of August, and you feel pressed for time?

  • - I just feel that I want to be the best prepared.

  • I know I have the time to study it, because, I have

  • the exam, I changed the date to the end of August.

  • I've been studying since July 1st,

  • so, it's just tryin' to stay motivated.

  • Can it be done, is it passable, that's what I'm sayin'.

  • - Oh.

  • - Did I make the right decision?

  • - Oh, yes, you did make the right decision,

  • because, it's best to knock FAR out of the way early,

  • 'cause that's the dreaded one.

  • And, so you want your clock to start after you passed FAR.

  • I actually lost my FAR credit, I actually passed FAR twice.

  • - Ohh, okay.

  • - Yeah, 'cause I got back-to-back 74's on REG,

  • 'cause I didn't want to study for it.

  • (laughter)

  • But, everyone hates FAR, but you know what,

  • it's this huge beast, no one likes it, but yet,

  • just like the other exams, 50% of

  • the people who walk in, pass it.

  • You have a distinct advantage, because,

  • I don't know too many people that have the

  • luxury of being able to study full-time.

  • While it stinks that you were laid off,

  • consider it a gift, this is a huge blessing to you,

  • and so I want you studying minimum eight hours a day.

  • - That's what I've been doing, five hours

  • in the afternoon, like I did with the

  • multiple choice yesterday, and then in the evening time,

  • I watched the videos, evening time, videos.

  • I take a break a little bit, 'cause you gotta exercise,

  • get your mind rested, 'cause I notice that

  • if I study too long, my mind starts to wander.

  • - Yeah, yeah.

  • - And I found that for the Bar Exam,

  • when I study too long, my mind wanders,

  • I'm not retaining the information.

  • So I need a break for a few hours.

  • - So, you also took the Bar Exam?

  • - Yeah, I'm an attorney.

  • - I didn't know that.

  • - Yes.

  • (laughter)

  • - Well, there's people on the forum that are asking

  • should I take the Bar Exam after the CPA exam,

  • maybe you could persuade them one way or the other.

  • (laughter)

  • - I would say take the Bar Exam first, and then the CPA.

  • You just got out of school, so you know the information.

  • - You've already been through law school, so...

  • If you were a CPA today,

  • would you quit your job and go back to law school?

  • - Probably not,

  • probably not.

  • I think I would've became a CPA first.

  • - But if you had your CPA designation, would you try

  • to add to your credentials by going to law school?

  • - I would do that too, yes.

  • - You would?

  • - I would do that, yes.

  • - You feel like the return on your

  • investment is worth it, and the opportunity cost,

  • and lost wages, and all that, you feel like...

  • - If you go at night, you can go at night too.

  • - Go at night?

  • - Yes. - Okay

  • Well, cool, you might want to look at the forum,

  • or email me, I could send you some links,

  • 'cause you're the first person I've spoken

  • with that's taken the Bar Exam,

  • and is taking the CPA exam,

  • so you are a unique asset, Carmela.

  • - Unique asset?

  • - So okay, next week, if we talk,

  • I want you to have all of your videos done, alright?

  • - Alright, I will get those done.

  • - Alright, thanks Carmela.

  • - Thanks, bye.

  • - Okay, final caller today is Shelly.

  • - Taking the BEC on the 12th, and this is the

  • first time I've used the flashcards, and the audio,

  • and the whole Ninja package, and I like it, by the way.

  • The audio, I've been listening to it so

  • much that I almost have it memorized.

  • - Oh, that's cool.

  • - Everybody in my family hates me.

  • (laughter)

  • - I've gotten that before.

  • - But what I'm doing is I had Becker left,

  • I took the first test 18 months ago.

  • Failed it miserably, I wasn't

  • ready for it, I had an emergency

  • in the family and shouldn't have taken it.

  • But, now I followed your advice and I did the whole Becker,

  • every single lecture, and as of today,

  • I'll probably be through every single multiple choice

  • homework question in the Becker package once.

  • And what I've been doin' is printing to a

  • PDF the questions I get wrong and don't understand.

  • And so, I'm going to print those out today, but,

  • I read your notes five times, I've listened to your audio,

  • and, now I'm getting concerned because

  • the audio makes sense, then I get into the homework

  • questions, and some of them just blow my mind,

  • especially with cost accounting.

  • - Well,

  • that's normal, I mean, an integral part of

  • the learning process for the CPA exam is taking the

  • concepts and going in and working through the applications.

  • Especially cost accounting, the only way to learn

  • cost accounting is really to work the questions.

  • I mean, yeah, to understand the concepts, but,

  • to work the questions and so, that's normal.

  • So you have essentially two weeks?

  • - Yeah, so, this is my thought from here on out, today

  • I'm gonna finish the questions, the homework questions.

  • I haven't done any final exams, or any practice test

  • to see where I am, but I was gonna finish all

  • the questions today, go back, print out the ones I got

  • wrong and don't understand, and start re-writing the notes.

  • Like, take those questions, and start re-writing

  • your notes tomorrow, and adding formulas,

  • and things that I need to add to understand it,

  • and then go through and start working them again.

  • - Yup.

  • - I don't know if I'm on the right track or not,

  • but it seems like there's almost no other way.

  • - Yeah, that's a good plan, re-writing your notes,

  • and then going back through the questions.

  • I would not work a practice exam.

  • - Oh, no?

  • - Well, essentially, how long is a practice exam?

  • Three and a half hours?

  • - Yeah.

  • - So, when you finish the practice exam,

  • what is it really tell you?

  • - Not much, probably.

  • - Yeah, it might tell you, "I scored a 70%."

  • Or 75%.

  • But, no one knows what score that translates to on the exam.

  • So usually people, when they take

  • practice exams, they either have a false hope,

  • or they're unnecessarily bummed out.

  • Their confidence is shot because the practice exams

  • don't use the same scoring algorithm as the real exam,

  • and so that's three and a half, four hours of time

  • that you could've spent just nailing cost accounting,

  • or two sessions in study mode.

  • - Right, I could just, yeah, go over the

  • multiple choice, is that what you're talking about?

  • - Yeah, yeah.

  • - Or just keep going and going and going.

  • Or memorize formulas, or whatever.

  • So it's a waste of time?

  • Okay, good, 'cause that was on my future

  • planning in the next two weeks.

  • And I was actually thinking the same thing,

  • "Damn, that's three and a half hours."

  • It's harder to schedule that, I can't do an hour

  • in the morning, and hour at lunch, with that,

  • but I sure can if I'm nailing

  • homework questions, and stuff like that.

  • - Yeah, always work your questions in study mode.

  • - What do you mean by that?

  • - So that it always gives you the...

  • Well, I don't know if Becker software does this,

  • but in the Wiley test bank, you can

  • select between study mode and exam mode.

  • In exam mode, if you do a set of 20,

  • it doesn't give you your answers until the end.

  • In study mode, it gives you the answer right away,

  • and your answer explanation right away.

  • - Yeah, that's what the homework questions are in Becker,

  • by the way, that's how they work,

  • but I'm gonna do something different,

  • I have the Wiley test bank for REG,

  • which I failed three times,

  • by the way, and now I have your stuff.

  • Yeah, I'm not gonna beat myself up over it,

  • I haven't studied the right way, I don't think.

  • I have a higher confidence level now,

  • really, honestly, thanks to the Ninja notes,

  • and stuff like that, so, I'm pretty, I feel pretty good.

  • Well, good, sounds like I'm on the right track then.

  • - Yes, yes.

  • So you're two weeks out, so the next week,

  • re-writing your notes, studying your notes,

  • working some multiple choice questions,

  • and then, your final week, going over

  • doing topic intensive multiple choice sets.

  • So, do a set of 20 over cost accounting

  • 'til you're scoring like 70-75%.

  • And then move on to the next topic.

  • The whole time, you're still reading the Ninja notes,

  • you're still reading your notes, you're still

  • listening to the audio, and just

  • kind of crescendos for

  • exam day.

  • - Okay, that's what I'm gonna do, I'll continue doin' it.

  • - My top secret BEC tips, don't tell anyone...

  • - Okay, (laughs) it's our secret.

  • - It's our secret.

  • The afternoon before your exam,

  • work every IT question.

  • - Oh, you're kidding.

  • You mean, okay, I'm taking mine Monday at 4:00 pm,

  • you're saying Sunday work every IT question.

  • - Yup.

  • - Or the day of?

  • - Sunday afternoon, so, let's say

  • there's 130 IT questions in Diper,

  • whatever it is, 100, 130, something like that.

  • Work every IT question the afternoon before your exam.

  • - You're kidding.

  • And don't do it, I don't have to

  • waste any time doing it between now and then?

  • - No, sorry, you should still do it in the meantime,

  • but one last time, work every IT question,

  • I think on exam day, you'll be happy you did.

  • - Really?

  • Is it IT heavy?

  • - This is your first time taking BEC?

  • - Well, like I said, I took it before,

  • and I might as well just flush that down the toilet,

  • because I was in a personal emergency situation.

  • - Oh yeah, IT, I'm not sure what it is,

  • it's probably 15% of your exam, based on the CSO.

  • Something like that, but, IT is the one area that

  • they throw these arbitrary definitions at you.

  • Stuff that no one cares about, you'll never see again.

  • But it's stuff that you have to know.

  • So it's not stuff that you deal with on a daily basis.

  • Some of it, I'm not even sure is still relevant.

  • But, yet you still have to go through the exam,

  • and so what you do the afternoon

  • before the exam is you cram it into your head.

  • - Okay, what about day of exam, what do you think?

  • - Well, I'm a huge proponent of day of exam,

  • you just go for it, you're still

  • reading your notes, you're still...

  • - Yeah.

  • - What would you say is your

  • weakest topic, the topic you just pray

  • you don't see too much of on exam day?

  • - I would say the cost accounting piece.

  • - Okay, let's say it's something more obscure, like...

  • - I'll give you one, strategic planning,

  • and some of the planning techniques that I'm

  • working on right now are sometimes a nightmare.

  • You know, you have to have 20% of next month's stock,

  • and next month's production, yada yada.

  • - So let's say that you know that you're not

  • gonna learn strategic planning, and you just

  • hope you don't see it on exam day, so,

  • the day of your exam, just cram it into your head

  • so that you can just go into the exam

  • and any accrued knowledge, you just barf it out.

  • And then that's it.

  • - Okay, I had no...

  • I'd seen the schools of thought on don't study,

  • well, I think that's B.S., because I kinda have to,

  • also, do you suggest that, going right in,

  • and as soon as I sit down, try to write some formulas down?

  • - Yes, but, I think you have like 10 minutes once you...

  • I'm not sure if it's once you enter your launch code,

  • or whatever, but people have been walked out,

  • and so, yeah, spend a few minutes to write down some

  • mnemonics, but other than that, I would just go.

  • - Just go for it.

  • If there's something that I think

  • that I really can't remember, I'll just jot it

  • down real fast and then start.

  • - Yeah, so your appointment is at 4:00, did you say?

  • - Yeah, yes, yes.

  • - So, when I was taking the exam,

  • they want you showin' up 30 minutes early,

  • I would walk in five minutes 'til 4:00,

  • 'cause I was sitting out in the parking lot

  • for those 30 minutes, again, just cramming

  • as much info in my head as possible.

  • - Okay, yeah, I don't know why they need you

  • there that early, I got there early last time I took REG,

  • and tried to cram, but it was distracting.

  • People coming and going, and if

  • you're there, they want you to sit early.

  • - They want to get you rockin'

  • and rollin' as fast as possible.

  • - Yeah, so then it's distracting,

  • and you just kinda lose track.

  • One more thing, I'm concerned about

  • the simulations because I haven't really

  • allocated a lot of time to those,

  • and I'm not sure what kind of

  • approach you would recommend on those.

  • - Are you talkin' about the written communications?

  • - Yes.

  • - Well, they're just essays, memos, and so they'll say,

  • "Joe, corporate controller wants to know the

  • impact of total revenue when a good is price inelastic

  • in an environment of rising costs, rising prices."

  • And so you have to think,

  • "Okay, what do I know about price elasticity of demand."

  • And so, you have your thesis, you have your

  • two or three supporting paragraphs,

  • and then your conclusion. - Right.

  • - Now if you can't, for the life of you,

  • remember the price elasticity of demand,

  • well then you need to throw in some buzz words,

  • and you need to, as you said, B.S. your way through it.

  • Make it sound like you know what you're talkin' about,

  • because I'm pretty sure it's a computer grading you,

  • and so try and sound smart,

  • use proper grammar, and use keywords.

  • - Okay, okay, and watch my spelling, and all that stuff,

  • 'cause that will probably spit right out of a computer.

  • - Yeah.

  • - Okay, okay, that sounds good.

  • Now, is this a call that you're having,

  • can you just call in and listen, or what?

  • - Right now...

  • - Is that how that works?

  • - Right now you're the only one

  • on the line because people call in

  • when they can 'cause of their work, or whatever.

  • When I open it up to the public,

  • there will probably be more people on here.

  • But you can just hang on the line if you want to.

  • - And then, okay, well, maybe I will just call back.

  • When are you opening it up?

  • - I'm also going to rebroadcast it,

  • so you can listen to it later if you want to do that.

  • - Okay, yeah, I'll do that, that's what I'll do.

  • 'Cause then I can drive down to right where I, you know,

  • BEC questions and stuff, so I can focus on that.

  • - Okay, well perfect, Shelly,

  • it's been great talkin' with you.

  • - Thank you, you too.

  • - Alright, well, take care.

  • - I'll stay in touch, thanks so much, bye-bye.

  • - Thank you so much, bye.

  • Well, everyone, that does it

  • for this edition of CPA Reviewed.

  • I hope you like the new format, if so, let me know.

  • I look forward to talkin' to you the

  • next time I fire up the digi-hotline.

  • In the meantime, you can go to another71.com.

  • Click in the upper right-hand corner, ask Jeff,

  • and as always, you can see me on the forum, or at Facebook.

  • Facebook.com/another71, we just passed

  • 24,000 likes, that's pretty cool.

  • Okay everyone, be good, be safe,

  • take care, and I will talk to you soon.

  • (rock music)`

(sounds of swords clanging and men grunting)

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A2 初級 美國腔

如何學習成本會計（BEC）｜CPA點評#45期 (How to Learn Cost Accounting (BEC) | CPA Reviewed #45)

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    陳虹如 發佈於 2021 年 01 月 14 日
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