I just opened my BEC study materials from my last pass and almost started crying - the first 3 pages were detailed notes on variance analysis - I closed the notes and started my lunch an hour early. I have been within 2 points of passing this exam, now I am pretty close to square one.
I am not here to throw a pity party for myself - but rather to offer some encouragement to those in my boat. I am choosing to look at this situation not as a failure but a chance to reinforce some very important accounting concepts. I can either quit ( I have been attempting to pass this exam on and off for about 8 years) or dig deep and keep going - I am finding my drive to keep going in my definition of failure (failure is what you make of it, you can let it defeat you and quit or you can apply what you have learned and move on.) I am married and have 3 kids (not good for this exam) and I want my son and daughters to know the value of sticking it out; when I pass this exam, I will be able to use this as a wonderful example of perserverance.
So from a struggler to any other strugglers, reframe your failures and look at is a learning opportunity and don't let it get you down too much. I take an attitude of "when" and not "if."
I am now going to head back to variance analysis, but I will see the light - it could be a train right now, but eventually, through perseverance, there will be a beautiful view, sans train.
Happy Studying.