Once a Loner, Twice a Loser, Thrice the Winner

First week (Second Part)

Once a Loner, Twice a Loser, Thrice the Winner

(The six-month challenge)

By: gerodmego

Part 2 XD

Another confession? Cramming is normal at school, even in college. At the board exam? Huh, you bet! I did cram that time. First day of the board exam is Saturday (October 5), the subjects were Theory of Accounts and Auditing Theory. Friday night (October 4), I still haven’t revisited the items that were given by Sir Christian. During the preweek, he gave us a list of items we need to revisit from our handouts. And at Friday night, I still haven’t done that. And to note that reviewers always remind reviewees to get a good night rest before the board exam, I didn’t heed that advice. Friday night, 7pm, I’m rummaging through my TOA handouts, looking for that list of items and searching through my handouts for those items. My thought was: I will do this tonight so I won’t regret later on. Let’s say that after the TOA exam, I hear CPAR reviewees talking about how some items from that list popped up in the actual board, and I don’t have any idea about it, I’m pretty sure I’ll go emotional and  I’ll regret and I’ll be telling myself: I should’ve reviewed those things. So yeah, I revisited those items that night, and I think I was done before midnight, 11:59pm. Yep, off to a very good start. And I seriously loved my decision, ‘coz as it turned out, there were really some items from that list that came up in the exam. Some, not many, not all. But a few items count in the actual board, it’s an advantage to be sure of your answers.

Another advice they gave at the review school? Don’t discuss questions and answers after each subject. It’s cool when you know you’ve got a lot of sure answers, but how about if you weren’t sure on most items? See? You’ve got to have a positive mood, and a positive attitude during exam. Knowing that you’ve gotten a lot of wrong answers wouldn’t help you in that area. So yeah, if you really want to discuss things, discuss only those that are going to boost your confidence. Don’t talk about things that will break you down. It would be better for you if you don’t know the answer to each item. Be surprised!

Okay, another thing, Friday night (October 4 still), I had this moment of panic. Suddenly, I recall questions the answers of which I can’t remember. Yung tipong, ano nga ba ang subsequent valuation ng biological asset? Ang goodwill ay hindi ina-amortize, true or false? Ano ang kaibahan ng PFRS 9 sa PAS19R or PAS 39? Ano ang component ng OCI? Naaalala mo bigla yung mga tanong na hindi mo tanda yung sagot. How did I counter that? Just tell yourself: Hindi lalabas sa exam, promise. Well, that’t it, they really didn’t. Good, great!

Hindi naman talaga mawawala yung moment of panic: Ready na ba talaga ako? Kailangan panindigan mo: Yes, I am.

Another time, during the exam weeks, nagrereview kami ng roommates ko ng MAS, suddenly may tinanong yung isa naming kasama, it’s something I don’t know, something that wasn’t taught in CPAR, but it was discussed a bit in college. I think it’s step allocation or something like that. My thought that time was: Do I have to study this now? It wasn’t included in CPAR’s review. Lord, I pray, it wouldn’t pop up in the exam, Thanks! And it didn’t.

There was a time, hindi talaga maiiwasan na after a day’s exam, kapag magkakasama na ulit kami sa kwarto nung mga boardmates ko, we talked about the exam, what our answers were. Minsan, kapag alam talaga namin yung tanong at yung mismong sagot, we say it. May time pa nga na nagbuklat ng handouts, hinanap yung katulad na question, tiningnan yung sagot na binigay sa review school. There were times na mali yung sagot namin, but we make it a point to say: Never mind, hayaan na yang tanong na yan. Move on na. Next subject, please. The actual board exam could really be a story of ups and downs.

Theory of Accounts, Valix style, sisiw na sisiw. Sa lahat ng board subjects, ito daw yung puhunan ng exam takers. Ito yung pinakamadali, ito yung pinakabasic, kaya dapat siguraduhin mo na marami kang tamang sagot. You need to get an average of 75%, without any subject grade lower than 65%. You’ll be a CPA. I think it’s no surprise that the TOA questions are like the ones in the books authored by Valix. Taking into account that Valix is probably the first Accounting book author in the Philippine setting. And I’ve noticed that the other TOA review materials from other centers are like Valix’s TOA, also. Not all, anyway. (Yep, I think I’m rooting for CPAR here. XD)

Auditing Theory, OMO! This is so not like Roque, although there are few similar items. Kaya pa naman. Pasok sa 65, I guess, abot pa siguro sa 75, probably. May puhunan pa naman sa TOA, kaya I’m not really that worried yet. Wag masyadong isipin. Keep yourself in good mood, high spirits, keep up your confidence, and hold on to your faith.

Next day, Sunday (October 6), the exams were MAS and P1.

MAS – what kind of approach is this? I know how to compute. These topics have been discussed. I know the concepts. But why is it that the answer I have computed wasn’t included in the choices? There’s definitely something wrong. And I’m sure it’s with me. I doubt the questionnaire is trashed. Sometimes, you just let your fingers move in the calculator randomly, see the resulting number and match it in the choices. Kapag may kapareho sa choices, yun na. I know, it doesn’t make any sense, but you’ve got a limited time of three hours. You can’t contemplate on an item for too long. You’re gonna be wasting time. So, sometimes, you really have to make some wild guesses. And what I’m saying is: Seriously WILD guesses. May time kasi na pag nanghula ka ng sagot, sure ka na tama yung sagot mo. Yung tipong, hindi mo alam yung logic or reason kung bakit yun ang sagot pero alam mo that the other three choices were wrong. Yung na lang yung magiging basis mo on your educated guess. Pati panghuhula, may story di ba? Sana fortune-telling exam na lang ang kinuha ko. XD

P1 – For me, this is a hard subject. It’s basic, it’s easy. But the thing is, there were too many topics, and you had to understand each topic’s concept and of course, retain those information in your mind. That was the hard part. It’s gonna be information overload to me. There were a number of different assumptions that you had to keep in mind. Sometimes, you get them all mixed up. It was during the exam on this subject that I gave up my dream of topping the board exam. Hindi na makatotohanan. I’ve having difficulties already. So, what’s next? I believe in luck, I believe in you. Ito din yung time na tinanong ko sa sarili ko: Kaya pa ba nung puhunan ko sa TOA na hilahin itong subject na to? My examination room was on the 4th floor. It’s windy. There were trees outside just across the room. They’re swaying. And I seriously smiled to myself as I thought of an idea. Here goes nothing: If I have to make a guess on certain items, I’ll look outside. If the trees stay still, my computed guess is correct. If the trees sway to the right, my computed guess is wrong. If they sway to the left, my total guess is wrong. That’s it, really!

To be continued again… XD I’m done for tonight.

December 16, 2013

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