I have found, in all my limited experience of accounting exams, that I have this infuriating tendency to make mistakes immediately upon commencement of the paper. You see, Question 1 always involves a Balance Sheet and mine never balances on the first try. Never. And no matter how hard I try to spot the error, no matter how closely I scrutinise the question, no matter how much I recalculate, it doesn't balance until the very end, after I finish the rest of the paper and turn back to go through it again.
So I guess what I'm saying is, I suppose sometimes it really is important to take a step (or maybe a few steps) back when things seem impossible to solve. Sometimes the harder we try, the further we back ourselves into a narrow corner and the more difficult it becomes to see what went wrong. Giving things time (but not too much, the exam doesn't provide for much extra time) allows us to take a deep breath and perhaps calm down a little. Even if you're still a bundle of nerves when you come back to the problem (I'm usually not, though, I have a funny calmness at this point - rather like someone in the face of mortal danger who's already accepted death as a highly possible outcome), having seen and solved the other problems gives you a tiny boost in confidence that makes a not-so-tiny difference.
Solving other problems, no matter how simple, is great because it gives you a sense of empowerment. It makes you realise that whatever is thrown at you has a solution and that this solution can be found using what you have - most of the time, the key to solving a problem lies within the problem itself - and in that way, you strengthen yourself mentally against the big problem from earlier.
I don't know if this can be applied for anyone else or whether it's just me; some of you brainy people might not even have trouble with your first balance sheet. But yeah, it's just one of those epiphany moments.
p.s.: Look, I applied accounting to life! Ooh I'm a genius. I'm using this for mah Ps! (*warning you not to steal or you'll get caught by CopyCatch*)
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