AR (short n’ sweet)
@ARdalmatian
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Ur smol CPAing-kiddo| REO B8-Online Reviewee | Oct '24 CPALE Top 10✨
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Hello! I've compiled my study notes pala here to help navigate those who would like to have a copy. Feel free to personalize them for your personal studies. God Bless and Good Luck!😙💜
Drive Link:
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pls tawang tawang pa din ako don sa classmates ko na pumunta sila sa isang Bookkeeping Seminar as a class only to find out padating sa venue nakalagay Beekeeping Seminar HAHAHAHAHHA
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✏️AT01-Practice and Regulation of Accountancy Profession
🔍REO-Prerec and Livelec
pdf:
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Ma’am Diane: Wait lang nauuhaw ako🥵
Sir Louie 12 seconds after: 🏃💧
Reo Babies: 🫨😭🥰🫠
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✏️The Securities and Exchange Commission and The Securities Regulation Code
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✏️AFAR01-Partnership Accounting
🔍REO-Prerec and Livelec
pdf:
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ay may narecover din ako sa MS haha
hellow, gusto ko lang ishare tong linear notes ko sa obligation undergrad baka meron want ng ganto haha
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✏️Law on Obligations (1/3) : Formation, Nature and Effect of Obligations
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Samee, I’ve never memorized the voting req, sort of familiarized lang through weighing the impact of the action. This is what ive said to one of my co-reviewer na nagask din ng technique to familiarize the corpo voting req
I’ve been using this strat since undergrad but try to look at the gravity of what’s at stake.
For example, Amend. of AOI is a big decision, so it will require 2/3 + majority. Unlike in Amend. of By-laws which is secondary to AOI, it will only require majority + majority.
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✏️RFBT: Financial Rehabilitation and Insolvency Act (FRIA)
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hellow, gusto ko lang ishare tong linear notes ko sa obligation undergrad baka meron want ng ganto haha
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✏️MS01-Basic Considerations in MS
🔍REO-Prerec and Livelec
pdf:
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✏️TAX02-Taxes, Tax Laws and Tax Administration
🔍REO-Prerec and Livelec
pdf:
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✏️TAX06-Gross Income:Exclusions and Inclusions
✏️TAX07-Special Gross Income Rules
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✏️Property, Plant and Equipment
✏️Government Grant
✏️Borrowing Cost
✏️Depletion
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✏️MS02-Variable and Absorption Costing
🔍REO-Prerec and Livelec
pdf:
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✏️TAX01-Intro to Taxation
🔍REO-Prerec and Livelec
pdf:
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✏️FAR02-Conceptual Framework for Financial Reporting
🔍REO-Prerec Lectures and Handouts
pdf:
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✏️TAX: Allowable Deductions
-Deduction Principles
-Ordinary/Regular Allowable Itemized Deductions(RAID)
-Special Allowable Itemized Deductions(SAID)
-Net-Operating Loss Carryover
-Optional Standard Deduction
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✏️PFRS15: 5-Step Model and Other Revenue Recognition Issues
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✏️FAR: Security Investments
◽️Investment in Associates
◽️Investment in Equity Securities
◽️Investment in Debt Securities
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✏️RFBT01-Law on Partnership
🔍REO-Prerec and Livelec
pdf:
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✏️FAR03-Fundamentals of Income Taxation
🔍REO-Prerec and Livelec
pdf:
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✏️AFAR02-Corporate Liquidation
🔍REO-Prerec Lectures and Handouts
pdf:
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I made correction regarding don sa voluntary dissolution(inupdate ko na din sa drive)
disclaimer: the voting requirements below are the general rules only, certain corporate acts may subject to an exceptional voting requirement from Shareholders
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✏️FAR: Investment Property and Funds and other investments
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✏️FAR01-Intro to Accounting and Preface to PFRS
🔍REO-Prerec Lectures and Handouts
pdf:
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✏️AT03-Fundamentals of Assurance Services
🔍REO-Prerec and Livelec
pdf:
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✏️TAX05-Capital Gains Taxation
🔍REO-Prerec and Livelec
pdf:
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habulin ang backlogs❌
iadjust ang schedule para mawala backlogs✅
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Ala lang tinry ko na mag start para clip compilation someday pag nakapasa hahahha
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Yey, it’s finally here🥹 Maraming salamat sa nagbigay nito sakin dito sa studytwt (who prefers not to be named). Will surely pay this forward soon🥹✨
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✏️(Cont.) PFRS15: LTCC and Other Contracts
✏️PFRS15: 5-Step Model and Other Revenue Recognition Issues
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FAR✅
MS✅
TAX✅
AFAR✅
AUD✅
RFBT✅
eyy wala na me utang na notes, goodluckkk sa pb reobabes😙
First PB Coverage
FAR✅
MS✅
TAX✅
AFAR✅
Audit bati na tayo pls pls😭
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2months nalang CPALE na. Stressing lately pag iniisip ko. Pero I remember how productive I am noong July. Almost 2/3 ng naaral ko now is product ng July including notes. If ganon kadami nagawa ko ng isang buwan, ang dami ko pang magagawa sa dalawa. Kaya natin to🫶🏻
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Still needs consistency, but not a bad start!! Let's go July😙
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✏️Auditor’s Responsibility(1/2): Entity Fraud and Error
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Ang ikli lang talaga ng rev period ng October no? 146 days nalang CPALE na ulit😵
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Pls sa mga May takers, magstart na kayo mga beh. I started January pero yung mind ko is “malayo pa naman October” and then suddenly naging June na bigla. Wag nyo isipin na pag nagstart kayo ng review, dirediretso na yan, ang daming adjustments na gagawin sa start, even throughout
One my realization kahapon eh I cannot just chill out here just because May pa ako magtetake. Days will pass without you noticing it, kaya make the best out of it
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Ang kyut lang na may nag ask permission pa sakin na idownload niya notes ko hahha, kala ko hindi downloadable yung pdf. Download nyo po yun para makapagannotate kayo, more on major concepts lang kasi ang binabahay ko para lang di ako maguluhan hahaha
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add lang, ito tinatandaan ko, if gawa mismo ng leaving Director yung cause ng vacancy, like Death, Abandonment, Resignation or Disqualification (siya kasi mismo nag disqualify ng self niya), then BOD may replace haha
DATIon (death, abandonment, resignation) - bod if they constitute a quorum
ValEx (removal, expiration) - shareholders
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It’s easy to say that one is lucky when you narrow your perspective on the things you never had. Until we learn to be intersubjective, we cannot really see what’s behind those fortune.
@DVCPA2024
Swerte talaga ng generation nyo. Nakalatag na ang lahat nahihirapan pa ring pumasa sa Board. I won't even enumerate what we had to go through. But I can point out what you have been neglecting...
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Guys im sorry if super liit ng font, kasi I keep my notes 1pg/ topic. So I provided pdf nalang para di sira yung quality. I’m halfway pa sa notes but cant share them all at once kasi nagmamastery pa ako and I might edit continuously. So isasabay ko nalang sa live lec pagupload😗
✏️AT01-Practice and Regulation of Accountancy Profession
🔍REO-Prerec and Livelec
pdf:
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My color-coding of CPALE subjects
MS💚 - dahil sa Roque MAS reviewer
AT💙 - Roque AT/AP reviewer
TAX❤️ - 2019 Textbooks ni Sir Rex haha
RFBT 💜 - Sir Dominggo and Sir Laco RFBT reviewer
FAR💛 - Valix Theory of Accounts
AFAR🧡 - malapit kasi sa yellow (FAR) naadvance lang HAHA
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btw now lang ulit nakabalik, dinedefer ko muna kasi pagfifinalize ng notes ko sa goodnotes eh (baka end of month pa). Nagkataon lang na nilagnat ako ngayon at hindi makaabsorb ng new topics kaya nagfinalize nalang ng notes :>
✏️Law on Obligations (1/3) : Formation, Nature and Effect of Obligations
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Di pa ako CPA pero vouch yung 7-8hr sleep. Pansin na pansin ko yung changes ng retention ko ever since. Pero siguro id like to add na 7-8hours of quality sleep yon ha. Hindi pare-parehas ang quality ng 7-8 hours sleep. Factor kung anong oras ka natulog, or kung dirediretso ba.
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As a probinsyano gurly, gusto ko din makapag oath sa PICC. Bigay mo na sakin to ngayong taon please🥹🙏
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pag di ako mag-aaral ng tax today tawag don Tax Avoidance?
Kapag dinasalan yung income tax return, ang tawag ba dun ay amended income tax return?
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Kakayanin ko ang preboards kahit kinulang sa recall💪HAHAHAH yung ladybug nga hindi naman lahat babae
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medyo masipag naman nong July, pero sana kaya pang mapush ng konti this month🥹✨
Still needs consistency, but not a bad start!! Let's go July😙
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✏️Law on Obligations (2/3) : Kinds of Civil Obligations
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nagburnout for 3 days lol, balik aral na tayo todayyy at malapit na pb🫨
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Ang weird kasi nag sleep paralysis ako kanina tapos naririnig ko lang is puro bulong classification ng indiv taxpayers "NRANETB NRA-ETB RC NRC" paulit ulit tapos di ako magalaw. Takot na takot ako kanina pero now naalala ko natatawa ako HHAHA guess di muna ako magtatax bukas😭
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✏️Law on Obligations (3/3): Extinguishment of Obligations
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huy ang ganda ng setup ng quickvids sir Sir Louie and Maam Dyan, ganap na ganap yan sila🥹🫶🏻
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Totoo to, and per self-assessment, nangyayari sa akin to if meron ako backlogs. Naghahabol ako kaya nacocompromise yung quality ng review ko sa topic. Kaya as much as possible, iwasan magkabacklogs ng malala. Set a schedule that is practical and achievable👍🏻
if may mali man ako during 1st wave of review, iyon ay hindi mag practice tests after every topic kasi ang nangyari is para ko lang bininge watch ang mga pre rec lecs kaya wala na akong maalala your honor nung papalapit na ang 1st at final pb:’))
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Fundamental Characteristics of Useful Financial Info:
“Found New Coffee Freshly-Roasted, Please Consume”
Faithful rep - Neutrality, Completeness, Free from error
Relevance - Predictive, Confirmatory
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Parang hindi na talaga titigil yang alitan na yan ay, wag nalang natin patulan at sawsawan, non-value adding so much sating gusto lang pumasa haha. Focus na ulit🤙🏼
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True!!! I see long prob? I close my eyes HAHHA I choose my battle HHAHAH
Tip to all
Avoid answering problems that are too lengthy and complex, as these are less likely to appear in the boards. These time-consuming problems will diminish your confidence.
Answer short to medium problems that will test your understanding of concepts. Quality > quantity
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Pag either FAR or MS highest ko sa board ibibigay ko talaga lahat ng credits kay sir Karim. Sobrang galing ewan ko nalang😭
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salamin salamin sa dingding, daming backlogs ng bading
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Panganay po ako and 6 kami haha. Walang trabaho ang tatay kasi di na siya makalakad ng maayos gawa ng sakit niya. Si mama naman teacher pero halos wala na sweldo dahil sa loan HAHA Tita ko lang tumutulong sakin sa review now. In short, yung hope na maiahon ang pamilya ko, puhon🙏
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Magpapaskong CPA🥹✨
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Si ate naman lakas kasi maka invalidate non huhu. Pano naman yung mga pumasa na naniniwala sa Saints, sa Pamahiin? Or pano yung mga pumasa na Atheist, or Agnostic, etc? While we wish no hate, sometimes, it’s how we make others feel. Let’s widen perspectives sana lalo sa public.
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