How to pass BEC.

First of all, I feel as though the title of this post is a bit misleading.

It might suggest that there are some hidden tricks toย BEC like I write in FAR, but honestly, BEC is just too basic for all of that.

It happens to be the most manageable section, statistically and otherwise. So that’s good.

It is tied with AUD for the amount of material that requires mastery.

Additionally, I found BEC to be the most fun/interesting section to study for because I was literally learning about Business Economic Concepts. Fun!

After repeatedly going over the materials, I have just these three thoughts to share:

Managerial Accounting

This is certainly the most challenging part of the exam. But in the grand scheme of things, you’ll find that it’s no big deal. Just do your due diligence by mastering the concept and formulas, and you’ll be good to go.

Corporate Governance and Information Systems

I recall these were also pretty prevalent on my test. Thereโ€™s no way of knowing what will appear on your test. Be sure to be well rounded in your knowledge.

Communication/Writing
This is the gimme part of the exam. It tests your ability to construct a memo with a heading, body, and conclusion.

That’s it.

For example, if the question says that the client reached out and wants to know how to depreciate the assets they just bought.

All you have to do is write a coherent memo that contains

  1. A heading saying something like, “The purpose of this memo is to explain what your company’s options are with regards to the assets you’ve just put in service.”
  2. A body where again, you coherently talk about whatever you might know about depreciation. It doesn’tย have to be correct. But you MUST address depreciation. Failure to address depreciation would result in a non-passing score.
  3. A closing saying something like, “I hope you find this information timely and helpful. My team and I would be happy to provide more guidance if necessary.”

Note: The accuracy of your content knowledge is not assessed. Just write a coherent memo that contains proper punctuation and is free of grammaticalย errors. Keep it simple.



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