How to Crush the Simulations
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- Elmer Sullivan
- 6 years ago
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1 How to Crush the Simulations
2 Introduction First of all when it comes to the SIMs, here s the first thing you should understand: The SIMs you see on test day are going to be different and probably harder than any practice SIMs you ve done so far. So, that being said, there are definitely no magic bullets for the SIMs, especially the FAR and REG SIMs. But there are several things you can do to greatly increase your odds of success, and that s what this guide is for. SIM Differences on Each Exam The different CPA sections have very different SIMs. BEC: The BEC SIMs aren t really SIMs, they are of course the written communication modules. I would go so far as to label the BEC written communication as easy. When you re studying for BEC, make sure to do a few practice written communications, make your writing clear and concise, make sure to throw in some BEC buzzwords (such as SWOT analysis), and you re good. You really don t need to worry much over these. FAR: The FAR simulations are going to be tough. These will rely heavily on journal entries, and therefore understanding the underlying concepts as well. REG: The REG simulations are by far the toughest in my opinion. They involve journal entries + the tax laws. Also, the research SIMs on REG can be very difficult to find. AUD: The AUD SIMs are much easier than FAR or REG, but I wouldn t call them easy. The best thing you can do is take FAR before AUD, because the AUD SIMs are like kindergarten versions of FAR SIMs. One big tip for the AUD SIMs: You will most likely have at least one SIM that deals with some type of audit report. In the authoritative literature that you can access during your AUD SIMs, there are exact examples of most types of the audit reports, which in a lot of cases will give you all the answers for an audit report-related SIM.
3 MCQs Are Your First Defense This might seem counterintuitive, but mastering the MCQs are your best strategy for SIM-success. Why is that? The main reason is that you can t truly practice SIMs at least not the ones you ll see on test day. So the best thing you can do to be prepared is to fully understand the concepts and how the rules really work. As you ve seen in the Study Hacks videos, my theory is that primarily working through MCQs is the best way to learn the CPA exam material- especially reading through the answers after each question. This helps you learn why things are correct or incorrect, which is essentially what you need to know to solve the SIMs as well. So doing very effective MCQ studying can kill 2 birds with 1 stone so to speak. Also, mini-sessions throughout your day reading and listening to the review notes also deepen your overall understanding and retention of the concepts, so this also pays dividends when you re working the SIMs on test day. Time Management and the SIMs Going back to the idea that the SIMs on test day are going to be harder and different than anything you ve practiced, it also makes sense that you need as much time as possible to sit there and try to work through them. If you follow my advice in the Study Hacks course, you will be doing at least one set of 30 cumulative MCQs each day as a review. You should get to the point where you can do one testlet of MCQs (30ish questions) in 30 to 40 minutes. When you re just starting that might seem crazy, but anyone can get there with daily practice. So then on test day, if you can cruise through the first 3 testlets of MCQs in minutes, you have a lot of time left to work through the SIMs.
4 A common feeling when you first open up your SIMs on test day is Holy Sh*t I seriously don t know any of this!) Trust me, stuff comes to you, and you can get a lot more partial credit than you think. But. That takes time. If you only leave yourself 30 minutes for the SIMs, you ll be so stressed out that you can t think properly and you will absolutely bomb them. And you can t afford to do that obviously. Practice the SIMs, Within Reason While I don t recommend spending a lot of time practicing SIMs for the reasons stated above, there is value in doing some of it. SIMs seem to be either really easy, or really hard. So you don t need to practice the easy ones. The ones you should work through and make sure you understand are the hard ones, because it seems like on exam day all you get are hard ones. Make yourself flashcards for the journal entries that you don t already know, and explain them out loud to yourself until you understand them. Specific Tips Here s a list of some specific tips for various elements of the SIMs: Know the journal entries. The hardest SIMs will revolve around making several journal entries. The main ones to know will be the journal entries for stock compensation, bonds, business combinations (eliminating entries), and recording investment gains and losses. Fill out everything. DO NOT leave anything blank in the SIMs- you get partial credit, and there is no penalty for wrong answers (meaning a blank box is guaranteed to be wrong, but you at least have a chance for putting something in)
5 Do the ones you know first. A lot of people try to either do them in order, or they start with the hardest one first. When the minutes count as much as they do on the CPA exams, you need to spend your time filling out the SIMs that you know the best. Fill out as much as you can, and then go back to the ones you don t know as well to try and figure them out. This should go without saying, but do not do them in order in case you spend 30 minutes on the first one and don t get anything done, and then miss #5 and #6 that you would have scored a lot of points on. Look through all of them first, and do the easiest ones for you first. Don t waste time on the MCQs. What I mean here is DO NOT spend more than 2-3 minutes on any given multiple-choice question. The opportunity cost here is huge. This seems like a very dumb mistake, but people let it happen all the time: they ll spend minutes on the 1 or 2 questions from each testlet they think they ll remember if they stare at it long enough, but they might not have time to work through a SIM worth a lot of points by doing so. If you don t know a MCQ right off the bat, give it up and move on. If you follow this advice, you ll give yourself a much bigger chance of doing great on the SIMs.
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