Jasper Tagle
@JasperTagle
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I am the one thing in life I can control. CPA Topnotcher (Top 5) | CMA | Tax Professional | Educator | ReSA Reviewer | Musician
UST AMV
Joined January 2011
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Accounting Threads: A Celebration of Knowledge
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TOP 5 AKO SA CPALE! THANK YOU SO MUCH, LORD! NAIIYAK AKO SA SAYA!!! 😭😭😭
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If you're feeling down or overwhelmed.
I feel you.
Nung college, alam kong dahil hindi ako naturally gifted, I worked twice or thrice as hard compared sa iba to catch up. Pero it didn't matter kasi ang nasa isip ko nun, anything is possible as long as I put in the hard work.
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Certified Public Accountant Review Tips and Techniques, a thread.
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Studying is not the issue, burnout is.
The best way to study efficiently is to avoid feeling burnt out. So, make sure to have internal controls against feeling burnt out.
It can be as simple as knowing when to take a break and the best time to go back to studying. 😊
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Friendly reminder na wag maguilty if 8 hours ang tulog mo.
Sleeping for 8 hours is productive.
It significantly helps with analysis and retention of the concepts. 😊
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Tagle, Marion Jasper T., CPA, CMA
Top 5, CPA Licensure Exam
THANK YOU SO MUCH, LORD! 😭
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First basic accounting exam: 49% (One of the lowest in the class).
Actual board exam: 88.67%
(Top 5 in the Philippines).
You will never know what's going to happen in the future, so the important thing is that you never give up and always believe in yourself no matter what. 😊
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Nung 3rd year college ako, nanood kami ng mga kaibigan ko ng 7 Sundays sa sinehan kasi sikat nung time nayun.
May scene na naamaze kami lahat kasi sumakto na si Bryan ay CPA sa movie.
Late ko narealize na naforeshadow pala sa movie yung magiging ranking ko in the future.. 🥹♥️
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A friendly reminder that productivity is not measured by the length of hours studying but rather the feeling of fulfillment kasi marami ka natutunan in a day kahit 2 hours lang aral mo.
Don't be too hard on yourself. Normal lang mapagod. Give yourself a break. 😊
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"When it feels scary to jump, that is exactly when you jump, otherwise you end up staying in the same place your whole life."
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When will I know I'm ready?"
"You won't. It's a leap of faith. That's all it is. A leap of faith."
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NAGFLASHBACK LAHAT NG HARD WORK AT SACRIFICES KO OVER THE PAST MONTHS. LORD, IKAW TALAGA TOH. ALL FOR YOUR GLORY!😭
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Don't be guilty if hindi ka sobrang productive.
The mere fact that you are trying despite what you are feeling is already a manifestation that you are doing your best. And that's more than enough.
Don't forget to take care of yourself! 😊
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One of the most common questions I receive is how do you prepare for an exam that is harder than the types of questions you have answered.
My answer to this is:
1. Make sure that your foundation of the concepts is rock solid.
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Happy to see "Accrued CPA" being used more often than "Deferred CPA." I came up with "Accrued CPA" because of the principle of substance over form. Since, in substance, we have already earned and proven ourselves to be worthy of the title. Pinaghirapan niyo ito, kaya iclaim na!❤️
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Congrats sa lahat regardless of the results. Hindi biro ang hirap na pinagdaanan ninyo.
For those who fell short, this will not define you. Sure akong makakabawi kayo. This is just a dream delayed, not a dream denied.
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What I learned during my 5 month review is that no matter how much you study, you will never be fully prepared and that's fine.
Taking the board exam is a leap of faith.
This is not about how much you have studied, but rather how much you trust and believe in yourself. 😊
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Here is a thread explaining the 15 working paper entries related to business combination. Sana makatulong 😁
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Remember, that there was once a person who failed so bad in his first basic accounting exam (journal entries and adjusting entries) but was able to rank number 5 in the board exams.
Hindi mo kailangan maging genius. You just need to be hard working, driven, and passionate.
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After reading all the tweets of my fellow BSA students and reviewees, I want to give every student/reviewee a big hug right now.
Kapwa BSA student lang talaga makakaintindi sa hirap ng kapwa BSA student.
Oo, mahirap ngayon pero remember guys that ang simula ang pinakamahirap.
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For those studying VAT, take note of this:
Sale/Importation of passenger or cargo vessels for domestic and international operations - VAT exempt
Importation of fuels, goods, and supplies by persons engaged in international operations - VAT exempt
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Thank you so much, Lord! 🥹
Happy to announce that I am officially one of the ReSA reviewers for Taxation! 💙💛
I promise that I will do my best para matulungan kayo matupad ang pangarap ninyo! 😊
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Kung gaano ka kasipag sa pag-aaral mo, dapat ganun din kataas ang confidence mo sa sarili mo.
The higher the risk (sacrifices dahil sa pag-aaral), the higher the return (trust sa sarili).
You got this! 😊
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"You can’t calm the storm, so stop trying. What you can do is calm yourself. The storm will pass.”
Here to remind you that the feeling of being overwhelmed is normal. Don't forget to rest because it's also part of the process.
We didn't come this far to only come this far. 😊
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Accounting is beautiful if taught correctly.
I know kasi at the start of my journey, I couldn't see the purpose or beauty of any of it.
I was just really lucky that I met one of the kindest and most passionate professors.
In return, I want to be that person for everyone else.
qrt with your unpopular opinion about accounting that will leave you like this
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Dahil malapit na ang board exams, I suggest na aside from studying hard ay magstudy smart na rin because of the time constraint.
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What I learned during my 5 month review is that no matter how much you study, you will never be fully prepared and that's fine.
Taking the board exam is a leap of faith.
This is not about how much you have studied, but rather how much you trust and believe in yourself. 😊
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"Maybe your path is harder, because your calling is higher." 🙏🏻
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It's not about how you start, it's about how you finish. Tiwala lang! Rooting for you! 😊♥️
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Proof of cash concept, a mini thread.
To understand the basics, you need to understand the composition:
Checks cleared as per the bank = Checks that both the bank and book KNOW + Outstanding Checks LAST month (Due to the timing difference or late recognition of the bank).
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Guide on how I studied RFBT:
1. I attended ALL of Sir Nicko's lectures. (Sobrang match kasi ng teaching style ni Sir sa way of learning ko).
2. I finished the RFBT reviewer almost 3 times in the span of 5 months. Take note that the first reading will always be the hardest.
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Wag mo ipangako sa sarili mo na ipapasa mo ang board exam, rather, ipangako mo na ibibigay mo ang best mo sa exam kahit ano mangyari.
Ang resulta ay hindi natin kontrolado, pero ang efforts mo oo.
Pag binigay mo lahat, you will be able to live without regrets.
Laban! 😊
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"If you don't sacrifice for what you want, then what you want becomes the sacrifice."
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Fact of life: Hindi mo kailangan maging genius para maging magaling.
What you need is grit, perseverance, passion, and the bravery to fight despite the odds.
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Mahigpit na yakap para sa lahat.
This is not a dream denied but only a dream delayed.
This is just a minor setback for your major comeback.
Proud na proud kami sainyo. Palaging niyong tandaan na nandito lang kami para sainyo.
You are valued and loved kahit ano mangyari.
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Congrats sa lahat regardless of the results. Hindi biro ang hirap na pinagdaanan ninyo.
For those who fell short, this will not define you. Sure akong makakabawi kayo. This is just a dream delayed, not a dream denied.
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Important dates to remember for taxation:
1. December 31, 2021 - Last day allowed to amortize input taxes on capital goods or depreciable assets.
2. December 31, 2022 - Last day allowed to file 2550-M (However, currently, optionally filing the return is still allowed).
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"When it feels scary to jump, that is exactly when you jump, otherwise you end up staying in the same place your whole life."
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Tip sa FAR:
Every time na may short problem, read the entire problem then try to visualize paano masolve ito without writing anything.
Then solve it directly sa calculator.
Alam kong medyo mahirap sa simula, pero this is a skill that can be learned through practice. 😊
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If nawawalan ka ng gana magreview, take a step back and rest.
Don't be too hard on yourself. Whenever you are at your limit, hit the breaks para hindi magoverheat.
Once you are rested, you will be able to maximize the learnings.
Lesson is wag mo ipilit. Balance is everything.
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In my opinion, tax is not the hardest subject, aud probs is.
The mastery that is required and level of detail needed for aud probs makes it the most difficult.
But, all subjects are difficult talaga.
Kaya my goal as an educator is to simplify and make them enjoyable to learn.
qrt with your unpopular opinion about accounting that will leave you like this
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Don't promise yourself that you will get a high score as this is not within your control.
Rather, promise yourself that you will do everything you can as not to have any regrets.
As long as you have given it your best, you can be proud of the results, kasi pinaghirapan mo. 😊🙏🏻
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Your efforts and hard work will never betray you. But your body may.
That's why you need to always take care of yourself, physically, mentally, and emotionally.
Hard work is important but rest is equally important. 😊
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"You can’t calm the storm, so stop trying. What you can do is calm yourself. The storm will pass.”
Here to remind you that the feeling of being overwhelmed is normal. Don't forget to rest because it's also part of the process.
You didn't come this far to only come this far. 😊
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Tax note:
Excess of de minimis benefit
1. Rank and file employees - Part of the 13th month pay and other benefits 90k exemption (the amount in excess of 90k is subjected to basic tax).
2. Managerial employees - Part of fringe benefits subjected to fringe benefit tax of 35%.
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Tax tip:
For ambiguity in tax laws:
Who benefits from tax laws? Gov't.
Hence, strictly construed against them since sila magbebenefit.
For tax exemptions? The taxpayer is the one who benefits.
Hence, strictly construed against the taxpayer or the one claiming the exemption.
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Taas ng passing rate this May 2023! Sana magcontinue ang pataas na trend! 🎉
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This is your sign that this will be your last Christmas without the CPA title! 🎄🙏🏻
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Please be reminded that resting is part of the process. As with the accounting equation, all things must be equal. 😊
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Naaamoy ko na maraming magiging CPAs this 2023! Good luck, Accrued CPAs! ♥️
Kasama niyo kami sa paglaban sa pangarap niyo! 😊
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Differentiating a resident citizen and non-resident citizen as well as if a non-resident alien is engaged in business or not, a thread.
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Before I took the board exam, I already expected na possible ako magpanic at some point. So dahil alam ko yan, nagprepare na ako ng internal controls if ever mangyari yan.
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Will create a thread soon regarding my study routine and a few tips that might help sa pag-aaral niyo!
Hopefully makatulong sainyo ito sa preparation niyo. 😊
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The moment you choose accountancy as your course is also the moment you choose to live your life nang naka x2 yung bilis.
Mahirap? Oo.
Worth it? Sobra, as long as you are passionate about it. 😊
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For those having doubts about whether to take the board exams this May or October, please be reminded that passing the boards is not a race. It is a journey that you have to enjoy and work hard for at your own pace.
This is just a timing issue but you CAN and WILL pass. 😊
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Tip sa RFBT:
After every lesson, magsagot ka ng maraming questions para mastrengthen ang understanding.
More importantly, sa gilid ng questions, ireference mo kung aling concept ang natamaan ng tanong by adding what page sa lecture book yung concept na connected sa question.
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Dahil marami nagrequest. Hope this helps! 😊
Disclaimer: Photo not mine pero sobrang gandang summary niyan sa SHE.
Hindi ako nagbibiro. Naglagay ako ng accounting notes about SHE sa frame sa kwarto ng bondee ko.
Disclaimer: Photo not mine pero sobrang gandang summary niyan sa SHE. 😊
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Sharing this visual representation I made for process costing. Sana makatulong! 😊
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Closing entries, adjusting entries, and reversing entries. Pagsara ng mga bagay na temporary, pag-ayos ng mga bagay na mali, at paghanda sa mga bagay na mangyayari sa susunod na taon.
Happy new year everyone and may God bless us all! Cheers! 😊
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"Therefore I tell you, whatever you ask for in prayer, believe that you have received it, and it will be yours." (Mark 11:24)
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Cash Balance per Bank 🤝 Cash Balance per Book
YIEEE, MAGBABATI NA SILA 😌
Stop the beef! May we all repair relationships that have been damaged through words or actions this
#NationalReconciliationDay
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When will I know I'm ready?"
"You won't. It's a leap of faith. That's all it is. A leap of faith."
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A friendly reminder that you are not ahead or behind anyone, you are exactly where you need to be. 😊
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Congratulations for braving and finishing the CPALE! 🥳
Please know that whatever happens, we are very proud of you. Sobrang nakaka-inspire kayo!
Taking the leap of faith to take the board exam is already an achievement in itself.
Deserve na magcelebrate and pahinga! 😊🩵💛
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An important tip sa review: Take care of yourself.
As much as I respect the grind and hardwork, tao lang din tayo. Minsan, mas productive pang alagaan ang sarili kaysa pilitin if unwell ka.
Oo, dadami backlogs, pero that's fine. Ang backlogs nahahabol pero ang health hindi. 😊
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Final reminder:
Answer efficiently! Kapag may hindi ka mapalabas, skip agad!
Prioritize short problems or topics that you love.
Build momentum to build confidence.
The more confidence you have, the less you doubt yourself.
Your preparation is enough!
God bless, CPA! 😊♥️
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Araw-araw tuwing paakyat ako sa ReSA, palagi ko iinimagine na one day, if kinaya, makikita ko ang pangalan at mukha ko sa tarpoline in the future. Hindi parin ako makapaniwala na natupad ko na ito. 😭
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After maging CPA, patuloy parin tayong tumulong sa mga aspiring and accrued CPAs.
Let's do our best para matulungan lahat maging Realized CPAs!
Congrats na agad sa lahat! Kahit ano pang pangalan ang nakalista riyan, sobrang proud kami sa paglaban ninyo! ✨♥️
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May the list of takers become the list of passers in a few weeks. 🙏🏻✨
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In the end I don’t want to be remembered as the person who’s good in accounting. I want to be remembered as the person who helped others in reaching their goals.
TAGLE, Marion Jasper T.
Bachelor of Science in Accountancy
University of Santo Tomas
Cum Laude
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Amor fati.
This concept does not mean that we should leave everything to fate.
But rather, to actively participate in life with the knowledge that hardships are a necessary part of the journey
By loving and accepting fate, we are able to live with no regrets. 😊
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Today is your realization. Realized CPA na kayo today! 🙏🏻
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Just wanted to share a portion of my speech earlier at ReSA. Hoping that my message inspires you.
Whenever you are having a hard time, just remember your "why".
Accrued CPAs na tayo. Virtually certain na ang collection. Iclaim na natin ito next week.
God bless everyone! 🙏
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"Long term consistency is better than short-term intensity."
For me, ang pinaka crucial sa review ay sustainability. Kaya please allocate time for rest.
The review is not a race, it is a marathon. Hence, pace yourself accordingly to avoid burnout.
Laban lang! You got this! 😊
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Naalala ko nanaman yung pagpasok ko ng college tapos nahirapan ako sobra sa accounting. Nahirapan at na-inlove. Hindi ako magsisinungaling, araw-araw ko ito pinangarap pero wala ako lakas ng loob sabihin sa iba kasi hindi ko alam if kaya ko. Sabi ko, basta ibibigay ko lahat. 😭❤️
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Passing the boards is not a question of if, but a question of when.
You have endured countless hours of hardwork and sacrifices during the review. This speaks a lot about how deserving you are of this title.
You have earned this. Accrued ka na, waiting to be realized nalang. 😊
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"You can’t calm the storm, so stop trying. What you can do is calm yourself. The storm will pass.”
Here to remind you that feeling overwhelmed is normal. Don't forget to rest. Take care of yourself and prioritize your health.
We didn't come this far to only come this far. 😊
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How to memorize all the other percentages taxes in 3 minutes (through a chismis 👀).
Uploaded sa youtube kasi nawalan ng sound sa tiktok. 🥹
Sana makatulong! God bless! 😊
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Active recall.
The more you make mistakes, the more you learn.
The more you answer correctly, the more confident you become.
Win-win. 😊
Study Tip: Don’t passively read the answers and explanations when doing practice tests.
Instead, pretend you're actually taking the exam––time yourself, cover the answers, and actively retrieve what you've learned.
This ensures stronger learning and longer-lasting retention.
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Also one of the best moments of my life. 🥹
Iba talaga sa pakiramdam pag alam mong pinaghirapan mo ng sobra sobra. ♥️
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A friendly reminder that no one took the board exam fully prepared.
Perseverance is more important than perfection. 😊
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