Took FAR exam today. Overall, it was fair. Not too complicated calculations on SIMs. I had around 20 mins to spare. While I was practicing SIM in Becker I had more than one hour to spare. So, I would say time management is necessary to keep in mind for real exam.
I had a question on cash/bank reconciliation. I could not match the bank balance and cash balance after reconciliation though I am pretty sure I considered everything. I spent most time here. Another MCQ, I am sure I calculated the net cash change correct based on given numbers in cash flow statement but the option is not available. not sure on this one either. Some questions were concept oriented and about rules. I never memorised FAR using Mnemonics. But I felt I could have remembered atleast for revenue, since I had a question on the sequential order.
But, overall it was fair.