you can pass the cpa exam get motivate phần 4 pps

68 Chapter 6 The Multiple-Choice ComponentExhibit 6.1: AICPA Sample Multiple-Choice Screen Shot Very important: Candidates may move back and forth only within testlets.. For example, si

Chapter 6 The Multiple-Choice Component 67

able to integrate the topics Most college classes do not integrate topical eas Don’t be caught by surprise—practice the real thing See how you react Work to improve any deficiencies Check your software product Do the topics match the CSOs? Can you design a test that contains individual testlets? Are all types of topics tested within each testlet? Topical coverage should align with the CSOs since the CSOs guide the question selection

ar-QUESTION DESIGN AND NAVIGATION

How many exams have you taken using a computer? University and college faculty have been slow to offer computer-based exams If you have little or no exposure to computerized tests, you must correct that weakness before you arrive at the Prometric test center No tutorials are available at the centers Purchase software that closely emulates the new CPA format View the AICPA exam tutorial and take the sample exams found at www.cpa-exam.org There is no substitute for the real experience However, closely simulating the event is very beneficial What should you notice when you are working the AICPA tutorial?

Exhibit 6.1 presents a screen shot of a multiple-choice question from the AICPA tutorial The four answer choices are marked with a radio bullet symbol Expect all multiple-choice questions to offer only four choices and

to be marked with a radio bullet rather than the traditional a, b, c, or d choices Click on your answer choice If you change your mind, click on your second choice, and the first answer reverts back to being an unmarked item Note that moving back and forth within a testlet is allowable Unlike the Graduate Management Admission Test (GMAT) examination, another high-stakes computerized exam, candidates can return to previous questions simply by clicking on the question number or tabbing back and forth An-swers can be changed Note the “review” feature in the lower left-hand cor-ner Click on the check mark icon to mark a question for review You can use the review feature to highlight questions that you have answered or left unanswered

68 Chapter 6 The Multiple-Choice Component

Exhibit 6.1: AICPA Sample Multiple-Choice Screen Shot

Very important: Candidates may move back and forth only within testlets Once you exit a testlet, there is no returning All testlets must be

worked in consecutive order For example, since the AUDIT exam contains five testlets, you must complete testlet 1 before testlet 2, and so on The simulations, always presented in testlets 4 and 5, and are worked last

Menu Choices

Watch the menu choices Three menu choices, calculator, help, and done, as shown in Exhibit 6.1, are presented on the top bar

Exhibit 6.2: Toolbar Only

Spend time clicking on each of the three menu choices See how the lator works It’s online To open the online calculator, double-click on the icon When you move to another question, the calculator disappears rather than remaining open for use on the next question Try entering some large numbers to see what happens The calculator is functional only for up to eight digits Don’t expect to use large numbers If you must enter a number such as 50,000, be careful that you enter four zeros There are two ways to enter numbers: Enter directly on the calculator using the mouse to click on the screen, or use the computer keypad located on the right-hand side of the

calcu-Chapter 6 The Multiple-Choice Component 69

keyboard Using the keypad is much faster Be sure to activate the “Num Lock” key before using the keypad Once you have your answer, you may close the calculator or simply ignore it as it will disappear automatically as you move on to the next question

What’s the “Help?” button for? This menu choice provides details about the exam navigational process There is no content information here Candi-dates should not select this choice during the exam Use the sample exams

and the tutorial to guide you through the process before you arrive at the

test center

The “Done” menu choice means just that You are indicating that you have completed the testlet and are ready to move on to the next testlet Use

the “Done” button only if you have answered all of the questions within the

testlet Once you exit a testlet, you are not permitted to go back to complete

or change answers When you select “Done,” a prompt will ask if you wish

to “Review, Continue, or Exit.” If you select “Review,” you will remain within the testlet in which you were currently working If you select “Con-tinue,” you will continue on to the next testlet Clicking on the “Quit” button indicates that you wish to exit the entire examination process Before the examination shuts down, you will see a prompt that asks if you are sure that

is what you want to do Go slowly here Be patient and read the screen prompts

Pretest Questions

Each testlet contains 20% “pretest” questions What are pretest tions? The AICPA examinations team routinely creates potential CPA exam questions for the purpose of continuous test bank database expansion These questions are known as pretest questions Each CPA exam multiple-choice testlet contains a sample of these questions Candidates cannot determine which questions are pretest questions This encourages candidates to give equal attention to all questions, regardless of the question nature Pretest responses are not included in the final score even if candidates chose the correct answer Pretest questions neither help nor penalize candidates

ques-“None of the Above”

College students dread exams where “none of the above” is an answer response This type of answer is not used on the CPA exam The AICPA psychometricians believe there must be an identifiable answer for each question

“Test Enemies”

The AICPA examinations team uses the term “test enemies” to describe the situation where the same content is tested in both a multiple-choice testlet and a simulation The software is designed to catch content crossover

70 Chapter 6 The Multiple-Choice Component

on each person’s individual test This control feature helps to allocate the coverage evenly among the CSO areas When concepts are tested via multiple-choice format, candidates can be assured that the same topics will not also be tested in a simulation For example, if a multiple-choice question asks candidates to compute the minimum pension benefit obligation, that same concept would not also be tested in a simulation However, other pen-sion concepts, such as disclosure requirements or the corridor approach, would still be possible simulation topics

To Guess or Not to Guess?

Are candidates penalized for guessing on the CPA exam? The answer is

no, they are not Select an answer for each question, even if you must guess Always try to narrow down the choices, to make an “educated” guess versus

an outright guess If you are truly stumped, smile (it helps to relieve tension) and say to yourself: “Wow, I hope that question is a pretest question!” The exam is positively graded You earn points by answering questions cor-rectly Deductions are not taken for incorrect answers

Before the exam begins, take a bold stand Select an answer choice to use when responding to your “outright” guess questions For me, it would be the second choice I like that one Then go ahead and use your choice each time you must guess Who knows—one of those guesses could be the cor-rect answer!

Multistage Testing

The CBT is designed using a form of adaptive testing known as stage testing The test stages consist of individual testlets All examinees receive the same level of difficulty on testlet 1 The level of difficulty of testlets 2 and 3 varies depending on individual candidate performance on testlet 1

multi-There is no internal branching within a testlet Once candidates begin any testlet, the CBT has already developed the testlet so candidates can move back and forth at will within it.3

This is quite different from what aminees encounter on other exams, such as the GMAT Because the computer-based GMAT utilizes internal branching, candidates cannot return

ex-to a previous exam question within a testlet

On the CPA exam, the second testlet may be of the same difficulty level

as the first or a higher level The multiple-choice testlets are stored in the question database at three levels of difficulty

3 Computer-Based Testing, Mills, et al., p 97

Chapter 6 The Multiple-Choice Component 71

Difficulty Levels of Multistage Testing

The AICPA examinations team reports that the CBT contains three els of multiple-choice question difficulty

Exhibit 6.3: Testlet Difficulty Overlap

Remember that the first, and only the first, testlet is assured to be at the easy difficulty level Testlets 2 and 3 vary based on an individual candi-date’s performance It is possible for a candidate who performs well on the first testlet to receive a hard level of difficulty on testlet 2 If the same can-didate were to perform poorly on testlet 2 at the hard level, testlet 3 may go back down to the easy or the medium level No matter what the level of dif-ficulty, none of the questions will be a giveaway Technical knowledge re-mains the key factor to passing

MULTIPLE-CHOICE SCORING

Don’t let the preceding discussion scare you Most candidates will be oblivious to the question difficulty level Most likely all questions will ap-pear to be somewhat difficult Candidates do not have time to rate the level

of difficulty while they are taking the exam Work the questions, giving each one adequate attention Move through the exam knowing that some of

EASY

MEDIUM

HARD

72 Chapter 6 The Multiple-Choice Component

the questions are pretest questions If a particular testlet seems to be overly difficult, tell yourself that’s okay You need fewer correct responses to earn the same number of points on a hard testlet as on an easy or medium testlet Your multiple-choice score is positively tabulated based on the performance

of other candidates taking the exam in the same testing window If you are adequately prepared, both for the exam content and the exam format, you will prevail as long as you manage your time carefully to complete the entire exam See Chapter 22, Time Management, for hints on how to deal with the time box on the top of your screen

USE YOUR SCRATCH PAPER

Utilizing a computer-based format presents some challenges that you may not have thought about Most test takers are accustomed to marking up questions to highlight certain points, delete other points, and perform mathematical computations by hand This is impossible on a computer screen Here’s where your scratch paper comes in You will receive four sheets of scratch paper and a Prometric test center pencil The scratch paper will be bound into a cardboard cover, similar to a menu at a nice restaurant This prevents you from removing separate sheets All scratch paper is bar coded and must be returned to the testing center proctor upon completion of the exam section Additional sheets are available on request but only after you prove you have used all that was given to you The scratch paper is use-ful for two purposes

1 Listing key concepts and formulas that you don’t want to forget As soon as the proctor allows you to begin the exam, go to your scratch paper and prepare a list of key points

2 Working through computations and sorting data into usable ries

catego-Divide the first few sheets of paper into three to four columnar sections When you come to a question that requires a computation, jot down the formula Then plug the data into the formula and compute the answer If you can’t find your answer response, you have the formula written down in front

of you to use for further verification Perhaps it was just a math error Maybe you forgot a step Capturing your thought process on paper saves time by allowing you to quickly review and redo your computations A me-thodical approach is best

Another useful multiple-choice test-taking tip is to write down “a, b, c, d” as possible answer choices As you read the question, make a pencil slash through the responses that are obviously incorrect This gives you a visual of the remaining choices and helps you to focus on choosing the one right answer Sometimes there is more than one correct answer Your job, how-ever, is to select the one “best” answer The Auditing and Attestation (AUDIT) section tends to be the biggest tease, by presenting more than one

Chapter 6 The Multiple-Choice Component 73

correct choice The “best” answer will be the response that fits the question It’s the best match for the situation presented in the question You will im-prove your chances of selecting the best answer by practicing old CPA exam questions Be careful, though—make sure your software or textbook ques-tions are current Remember, your exam performance is compared to the performance of other candidates taking the exam in the same testing win-dow

P ERSONALLY S PEAKING

The computer provides no technical content assistance When you work the multiple-choice testlets, the professional standards used to conduct re-search in the simulations will not be enabled It’s just you, seated in front of

a computer in the testing center, working the exam with your knowledge and the online calculator It will not matter at what difficulty levels the AICPA rates your testlets What matters is that you complete the exam within the allotted time frame to the best of your ability Worry about what you can control You control your time and your answers You do not control the question type or content I always tell candidates that they have a job to do Their job is to tackle the single task of answering each and every question That’s it—no grading, no question development, no question critique, and

no giving up You are at the Prometric test center for the sole purpose of providing answers

Candidates report no problems in navigating multiple-choice testlets They just wish they could choose the order in which they proceed through the exam Many would like to complete the simulations first Why doesn’t the AICPA allow this? It’s a simple one-word answer: Security! If candi-dates were allowed to open the multiple-choice testlets, skim them, and then move on to a simulation testlet with the ability to revert back to the multiple-choice questions, they could use the database to research the multiple-choice questions Since this is forbidden, you have no choice but to work your testlets in consecutive order

Be prepared to encounter questions that you can’t answer Narrow the choices down and make an educated guess Close your eyes and think about the key words Reflect back to your study materials What was the key word

or phrase? Is there a formula involved? Follow the time management niques offered in Chapter 22 If you do, you should have time to be patient and concentrate Take a few minutes to think

tech-Remember, it’s a “nondisclosed” examination If you violate this disclosure rule and talk with your friends about what they saw on the exam, you are violating your confidentiality pledge Don’t place much value on their remembrances Interpretations of what they recall of the question con-tent are often sketchy at best In the days of the disclosed exam, as a CPA review faculty member, I would wait outside the examination room for can-

non-74 Chapter 6 The Multiple-Choice Component

didates to inform me about what they just saw on the exam The next day, when I received a copy of the actual exam, I was shocked to find that what they told me and what really was on the exam were two very different things You can’t be thinking of what you will report to your friends and colleagues as you take the exam Your concentration has to be on providing the correct answers The only way to do that is to learn the concepts It is now time to get on with the study process

CPA EXAM TIP:

Answer all multiple-choice questions The

exam is positively graded There is no penalty

for guessing

ex-to add simulations ex-to the BEC section in 2005 As of the date of this cation, the exact timing of when BEC will contain simulations and database research questions is unknown To keep abreast of CPA exam changes, con-sult the official CPA exam Web site at www.cpa-exam.org Candidates must understand the exam requirements and expectations of this area Ten percent

publi-of the total exam score is too much to risk Increase your total exam score

by reading this chapter to learn how writing skills are evaluated on the computer-based test (CBT)

EVALUATION OF WRITING SKILLS

Ten percent of the 100-point total of each of the AUDIT, FAR, and REG sections is graded for writing skills There are two simulations in each

of these three sections Within each simulation, a “communications” tab prompts candidates to respond in written form to a specific situation Do not fear this area There is no need to be an expert in English and grammar Ba-sic communication skills will suffice The AICPA has defined six elements that denote effective communication

6 Appropriateness to the reader

Now that we know what the AICPA is looking for, it’s time to explore how the writing points are earned

HOW POINTS ARE EARNED

Points are awarded for writing well The six elements just listed tute effective writing Following the six elements sounds easy enough as long as you understand what each element requires Let’s begin with ele-

consti-76 Chapter 7 The Communications Component—Formerly Called Essays

ment 1, coherent organization The overall organization of your answer should guide the reader through the response A third-grade English teacher might say: “In paragraph one, say what you are going to say In the middle paragraphs develop and support the statements Use the final paragraph to summarize what you said.” Coherent organization refers to the same con-cept Key elements are support and summary Pretend you are telling a story Your first step is to set the scene using an introductory paragraph Then convey the facts of your story Use examples and support what you say with the practices of the profession When you have said enough to make your point, summarize the conclusions in the final paragraph Use prose writing rather than business writing This is very important Prose writing utilizes full statements with no abbreviations and no bulleted or numbered lists This may go against what you know is used in the business world, but you are not in the business world During the exam, you are in the AICPA’s world It wrote the exam, and you must follow its rules

Please: no abbreviations and no bulleted or numbered lists.

Write using paragraphs, as demonstrated in this book Indent each graph a few spaces Remember, you are typing your response directly into the exam simulation Watch the address; usually the response is required to

para-be in a “memorandum” form, with To:, From:, Date:, and Subject: clearly indicated

Be concise Use short sentences rather than long-running sentences Use the language of the profession, but, at all times, think about to whom you are responding If you have been asked to respond to a client about a difficult accounting issue, be sure to explain any accounting terminology Define terms the reader is not likely to know Clarity is an element that the AICPA will look for; avoid using slang or jargon

Think standard English, which requires the use of proper punctuation, capitalization, and grammar You are graded for grammar and spelling The good news is you have spelling assistance A spell-check function is avail-able for use You must, however, activate the function It’s not automatic

Be responsive Focus on the question requirements Address what is asked Write about the topic Don’t go off on tangents Staying on topic is very important To earn points, candidates must respond to the question re-quirements For example, if, on the FAR exam, you are asked to write a memo to clients about how they should recognize revenue for their type of business, don’t write about accounts receivable or expense allocation If you address topics that are not part of the question, your answer is considered to

be “off topic” and the response is not graded

Don’t try to show off Use simple words that readers are likely to stand A bookkeeper isn’t going to understand the latest references to Inter-nal Revenue Code sections or Financial Accounting Standards Board (FASB) pronouncements Keep the FASB statement numbers to yourself

under-Chapter 7 The Communications Component—Formerly Called Essays 77

Explain the topic using language that is appropriate for the level of the cipient Writing that is appropriate for readers takes readers’ backgrounds into account For example, a different response is required for a child versus

re-an adult

Your first order of business should be to “key word” the communication response on your scratch paper Take some time to reflect about the question requirements Jot down some of the key phrases and words that apply to the situation Develop your discussion and support responses first Then go back and write the introduction and the conclusion

Use examples to support your statements Be careful to state the ples in complete sentences rather than in an abbreviated form Avoid the temptation to present a journal entry in the middle of your answer For ex-ample, if you were explaining a situation where inventory had been sold and the client used a perpetual inventory system, you might be tempted to write Upon sale of the inventory the following journal entry is made:

exam-Cost of goods sold DR

Inventory CR

This journal entry would be considered an incorrect response ber to use prose writing rather than business writing A prose response to this situation might be

Remem-On the date that the inventory is sold and title to the goods has been passed to the customer, a journal entry is made to record the sale An expense account called Cost of Goods Sold is increased and a current asset account In- ventory is decreased

Sound test-taking skills require that candidates take the time to read written responses Candidates often overlook this very important step Under time pressure, it is easy to omit key words such as “not” and “the.” It only takes a minute to read your response Avoid making silly mistakes Proofread and use the spell-check function each time you make a correction

proof-COMMUNICATION GRADING PROCESS

The communication components, like the essays of the pencil-based exam, continue to be graded by human beings, although a machine-graded process may be used to identify incorrect grammar and spelling A “holistic” approach is used Holism is defined as a theory that believes the whole is greater than the sum of its parts By using a holistic grading approach, the graders read the answer and assign a score based on the incorporation of all six elements rather than awarding one point per element The graders re-ceive extensive training in applying the holistic grading method They assess candidates’ writing skills at levels ranging from weak to very good A hy-pothetical grading scale developed could be

78 Chapter 7 The Communications Component—Formerly Called Essays

Overall assessment

Very weak 1–2 Weak 3–4 Average 5–6 Good 7–8 Excellent 9–10

Weak writing includes these problems

• The writer did not specifically address the question requirements

• The writer wrote about the question rather than directly presenting guments, examples, and support to answer the question

ar-• The writer presented irrelevant topics

• The writer jumped from one thought to another without providing a connecting link

• The writer used abbreviations

• The writer used bulleted and/or numbered lists

• The writer did not spell-check or proofread, leaving more than one ror

er-• Punctuation, capitalization, and grammar errors were noted

• Not all sentences were complete; several fragments were noted

• Sentences were too long, discussing several ideas within one sentence

• Separate paragraphs were not used for each main idea

• The answer was lacking an introduction and/or a conclusion

• The use of slang, jargon, and technical terms was prevalent out the response

through-Very good writing includes these strengths

• No irrelevant information was given The response was tailored to the question and provided a concise, clear answer

• The answer was coherent with principal ideas presented in the first sentence of each paragraph The remaining sentences developed and explained the ideas

• The passage did not contain any ambiguous or misused words

• The vocabulary matched the recipient’s level of understanding

• No abbreviations or bulleted or numbered lists were used

• The essay was relatively free of spelling, grammar, punctuation, and capitalization errors

The best answers are simple, short, and address the question Even a very good writing sample may contain some mistakes The graders are not looking for perfection, as they understand the time pressure to complete the exam Mistakes are tolerated to a certain degree However, candidates should try to make it as easy as possible for the grader to award points