This sounds like a language comprehension problem.  It is possible that individual words are tricking you during the exam, if English is not your native language.  The questions are intentionally worded to trick you.  You probably have the accounting background and knowledge but the exam itself is causing you the problem.  In that situation, I would recommend an individual, one-on-one tutor who can help you over this hurdle.  How have you done on other sections, or is BEC  your first one?  You will find that the "trickiness" of the words is also troublesome in AUD.  Good luck and keep us posted.

I just want to clarify that you got 44 in your BEC exam. I took my BEC exam on Jan 28 and it was a confusing exam. I used Becker and Wiley to practice for the exam and none of the questions seemed familar. I took the exam last year and score 73. 

I am going to wait for the result and then make a decision on how to approach this exam, if I have to take it the third time.

smita wrote: I have took bec 2 times and failed. First time I used becker did all the question 4-5 times and second time I used wiley book and kaplan lecture did all the question 3-4 times and still failed. I just walk in the exam room just feel like have no-clue. My score was 44 any advice please!!!!

BEC exam was the hardest exam (after the dump truck of info for FAR) for me.  I had a really hard time getting my arms around this material and moved the exam date out twice.

I'm going to list some advice I found when I was studying for this that really helped.

1.  Becker isn't the best material for this exam if you don't have a real good understanding of the materials to begin with.  Use another study aid that goes back and covers the basics.  I used Yeager, and it made all the difference for me.

2.  There are multiple exam versions given in any testing window.  You got a version of the exam that hit your weak points.  It's not that you haven't studied, you just were not lucky in the exam version you got.  So don't loose hope.

3.  When I studied, I knew how to do the MCQs but did not really understand the concepts behind it.  I could recognize what formula I needed and churn the numbers, but if I got a question that required me to think through the formula or do it backwards or find a missing piece, I was stumped.  Some one posted that I had to learn the concepts behind the formulas so I would know how to approach the quesiton - so true.  These exams are testing your understanding of the concepts behind the formulas, not if you memorized the formula. 

4.  Know variances!  Your chances of passing are much higher if you can nail that.  I am amazed how many people take this exam not having a very good grasp of these.  My test had 7 variance MCQs.

5.  I studied questions from Becker, Wiley, a free on-line source, and Wiley MCQ software.  Exposing yourself to different ways they can ask you helps to understand the concepts better.  Compile a large group of MCQs to work.

6.  Put time in between doing the MCQs from any one source.  You will memorize the question, then you get into a comfort zone with those MCQs (because they are familiar to you).  Do not do the same set of questions more than twice before moving onto to another source of MCQ.

7.  I would do the Becker & Wiley MCQs and keep missing the same types over and over and get frustrated that my score would not improve.  When you miss a question, tear it apart and figure it out.  When I started doing this, I really started studying for the exam.  

Numbers 3 and 7 are the most important.  Good luck.