Sunday, August 30, 2009 | 9:34 pm
Exams are over, finally oh yeah. Ok, it was over 3 days ago(could be different according to different electives), but that's not the point! The point is, that the exams are over for now, and pray hard that supp paper don't come and say hi. So how was the paper? Eh, I always gave the same reply to my parents whenever they asked. 'Sure A!' I always say, but of course it won't all be As lah. First paper, SAPM. This one difficult to practise. Mrs Toh was kind, very kind. She literally told us the 4 main topics that would be coming out. But kinda like a deja vu of Year 2 LASPBUS, the paper WAS TOUGH! It was hard to practise cause 1 of the key topic was never tested before in the past year papers and the MCQ gave me a lot of headache. Especially DDM. Whoever came up with dividends anyway? Screw that loser. She also actually provided us with a format sheet for the last 2 questions about calculations. Very nice of her. But the paper still left a bitter taste in my mouth, ask so much assumptions, I also hoped that my assumptions for an answer is correct -.-
Then next for FOT which was not a trouble at all. Initially I was worried that the past year papers would be confusing cause of the different tax rates and all that but what my mom said was true; the thing about tax is just practise. Just keep on doing the tax computation and regardless of the different tax rates and reliefs, the calculations are all very easy. So no sweat for FOT, just the theory again which is crap. How the hell do I know why did the company received the notice earlier? Ask Post Office lor, why ask me. Zzzz
CRA is the headache. You see the day before CRA exam, everyone's personal message on MSN mostly about CRA being lots of crap. Which is true by the way. Bloody hell, I think Mrs Cheong wanted to help us by 'gifting' us a simple 6 marks question about the differences between external and forensic auditors. That was no gift, that was an outright murder. I was so tempted to ask for the dictionary just to list 1 difference being their definition haha. And walao, I know the risk and assertion will come up lah, but why come out so weird one?!?! Then my shining ray of hope, consol, DID NOT COME UP, WHY!!!!! I think Mrs Cheong wanted to help us and thought that consol old topic, some of us would be confused between post and pre-acq dividends and upstream/downstream transactions, so she gave us simple and nice theory questions like 'Why goodwill cannot have reversal of impairment?' Wrote some crap and just gave her the FRS no. And I think there was one question about what to do for that poor auditor that got intimidated. I was so confident, I wrote my answer like any true Singaporean would do; complain to super big boss lor. Except that I forgot who the auditors' bosses are so I wrote the initials that came into mind: ICPAS. Then later when I told my mom, she was laughing and told me can just simply write AC. Now, how could I forget a big european football club like AC??? Why I remembered ICPAS? All of you suck.
Bah, BC is lame. Think I could somehow scrap a pass. Dun wanna talk about it. Can't even talk about it also. How the hell am I supposed to write down all the weird equations.
So in short, yup I feel pretty good about myself, think getting As should be no problem. Yeah.
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