bryris wrote: I take a very objective approach to studying anything. In general, if you do not understand something, it usually comes down to lack of having a definition to a word you've read somewhere in the materials. Trying to build a knowledge base consisting of words that you do not know the correct definition to can be hard. Furthermore, often times drawing pictures and trying to put into the physical the concepts helps to remove some of the abstractness from the mechanics. There is nothing more daunting about cost than anything else you've ever studied in accounting. Its just fairly simple mechanical stuff, much of it with sound logic, that needs to be committed into your short term memory. The best advice I can offer is to do as many MCQ as you can handle before test time.

Your absolutely right.. thanks so much.

Maliatko wrote: Hi CTCPA, If you guys haven't taken the BEC exam yet,I can share a tool which helps you memorize the the Dir Mat/Dir Labor variances. Let me know.

Please Share!