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centennial CPA 🫶🏻 | tax assoc | Jeremiah 33:3 | INFJ-A
Manila City, National Capital
Joined May 2023
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CPA na ako ✨
[ update lang hihi ]
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Tamad na prof. Yes, trabaho nyo po i-spoonfeed mga estudyante. Bigay nyo po sa mga estudyante ang education na deserve nila esp private schools. Kuba na mga magulang kakatrabaho para may pambayad ng tuition tapos di kayo magtuturo. Kung ayaw nyo po magturo, magresign kayo hehe
Ano sa tingin mo ang rason bakit ka nahihirapan sa Accounting?
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You attract what you fear.
AAAAAAAAAAAAAAAAAAAA
CPA LICENSE AAAAAAAAAAAAAAAAAAAA
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Can we all agree that not everyone is good w interviews but are actually good with their jobs
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Kahit andami kong hula, ang saya ko huhu I can't stop smiling even while taking the exam. I don't know exactly the reason why. Inang utak yan
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Sobrang mesmerizing ng human brain. What you don't know yesterday, you can learn it today in just few minutes. Wag mo iunderestimate utak mo, bestie✨
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NOT ENTITLED TO AVAIL 8%
(sino? si POPE V)
Pure compensation
OPT
Partners of GPP
Exempted (e.g., BMBE)
VAT / non-VAT but exceeded 3m
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ALLOWANCE FOR DOUBTFUL ACCOUNTS (ADA)
AWBRA (si obra pala to 'eh)
ADA, beg. X
Write-off (X)
BDE X
Recovery X
ADA, end X
*AR aging -> ADA, end (both B/S accounts)
*Percentage of Sales -> BDE (both I/S accounts)
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Best birthday gift to myself today is my CPA license 🥳 thank you Lord pinaabot mo ko ng 22 may bonus pang lisensya at arthritis
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ACCOUNTS RECEIVABLE
(ANCoWA)
AR, beg. X
Net sales X
Collection (X)
Write-off (X)
AR, end. X
*Recovery - no effect in A/R.
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Students have to allot more time to self-study bc profs do not actually TEACH!!! The time they could've spent resting! Hindi na sila naawa sa students. What's funnier abt this is - it's not like they don't have any idea that the program itself is alr hard enough as it is????!!
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It's monday again. Special prayers this morning for all the hardworking reviewee to have the will and power to study. May we all have a fruitful week ahead. Our Lady of Accounting, St. Trisha Huang, Patron Saint of Pre-Boards, pray for us.
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I really have a feeling na mas madali ang exam this coming oct 2023 compared sa previous exams haha
bakit for next year’s board yung dates nasa latter part na ng buwan 😭 sa amin di pa naguumpisa october 😭 chairman noe, sana tumaas passing rate ngayon huhu pambawi lang 😩🙏 mahabag po kayo!!!
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REVERSING ENTRIES ARE NOT MADE FOR
1. AJE related to depreciation, doubtful accounts, and ending inventory.
2. AJE related to prepayments recorded as assets or receipts in advance initially recorded as liabilities.
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@/boa mam ser baka pwede po postpone muna cpale sa october??? Huhu pagod na kami. Suggestion lang po maglaban-laban muna yung mga top1 ng previous cpale since 100th anniversary naman hehe. May the odds be in your favor🖖🏼
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me to my senior: ms. wala pa pong reply si client. today na po deadline ng filing
senior: ngi???
HAHAHAHAHAHHAHAHAHAHAHAHAHHAHAHAAHA NGII???????
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ranking of resa reviewers based on their attention span (shortest to longest)
1 sir aljon
2 atty k
3 sir coco (yung milktea)
4 sir flong
5 ma'am cj
6 sir badyang mayaman
7 sir gor
8 atty. nicko
9 sir chris
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NO TRANSFER OF OWNERSHIP
LAB 💝
Lay-away
Approval
Buyback / repurchase
* Everything else - w/ transfer of ownership.
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CCT 3% APPLIES TO
DOMESTIC - transport of passenger (TAO lang)
INT'L CARRIER - transport of anything EXCEPT tao
:)
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We're going on vacation ajdhahdha ME OBSESSED WIT CHU???!!! YES hshdua I wanna be forever young ahshakaja coz im all about him him him him him and he's all about me me me me me and we don't give a dang dang dang dang about nobody-iiiiiiiih quwyriqlalska sinong tiktoker sinong -
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I was so sick of lazy professors back in undergrad and how universities turn a blind eye on this issue even if students address this every effin time thru faculty evaluation. Estudyante na lang din ang sumusuko. Bossing din talaga ibang prof eh
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TAXES
GR: DEDUCTIBLE
XPN: (FIVEDS)
Foreign income tax credit
Income tax (ph)
VAT
Estate tax
Donor's tax
Stock transaction tax
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• Your health comes first. Sleep for 7-8hrs, avoid unhealthy foods, and rest if you must to avoid burnout.
• Talk to your family and friends. Do not completely isolate yourself. Find a safe space to vent out your feelings.
• Memorize this
"I am not alone in this journey."
Dear October 2023 CPAs,
What is your number 1 advice to the May 2024 LECPA reviewees?
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Bakit ang dali ng FAR tapos ang ikli pa haha pang elementary lang talaga jusko bat pa ko nag review center
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5 STEPS IN RECOGNIZING REVENUE
COPAS (kupas na ang utak sa PFRS 15)
Contract - identify
Obligation - identify POs
Price
Allocate - based on stand-alone price
Satisfy POs - recognize revenue
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SUMMARY:
Bakit ka nagmomope around? Napaka-sensitive mo naman kahit alam mong may cramps yung tao. Kumain tuloy sya ng corned beef na may patatas na mukhang pinya. Bakit sya magso-sorry? Kasalanan bang kumain ng corned beef with cheese? Be unapologetic.
*nagdelete ng account*
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Hellooo moots!!! (s/o resapeeps) Need a favor!!! I think, I badly need a study buddy. Just someone whom I can talk to and go over the topics with. Basically, parang update buddy lang ganuuun. I can't do this alone and I think I might go crazy if I do this alone LOL so yeaahh hmu
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Hello studytwt! Here’s the list of the books I’m selling. Mostly, may plastic cover and walang trauma kasi minahal ko sila nang tama. Dm nyo ko if you’re interested sa akin. I mean sa books. Byeee 👾
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AFAR yung antagonist sa teleserye na umaapi sa bida at nagpapahirap sa buhay nya pero in the end malalaman ng bida na all this time, hindi pala yun antagonist dahil ang totoo tinutulungan pala sya nito na makamit ang pangarap nya at makabalik sa tunay nyang pamilya at maging CPA
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Konti na lang. Isipin mo next monday CPA ka na. Basic na sayo ‘tong week na ‘to.
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DISCOUNTS to SENIOR CITIZENS
BASIC commodities - BASIC (5 letters) 5%
PRIME commodities - PRIME (5 letters) 5%
*CASINO - 5 letters, 5%
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Danger -> flammable/corrosive
Warning, Caution -> other hazardous substance
Poison -> highly toxic
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Totoo talagang bumabawi ang katawan kapag hindi ka nakaka-rest nang maayos. Kaya guys, health>>>>> cpa license kasi aanhin mo ang lisensya kung patay ka na haha 😀👍🏻
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You know how they always say that there is always that one subject. In my case, two😎 susuntukin natin 'yan sa final round! 🥊
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Hindi ka burned-out. Hindi ka pagod!!! Kaya mo pa ng 7days ITODO MO NA MARS!!!! HULING PITONG ARAW KA NA LANG MAG-AARAL
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Madilim ang paligid ng kalsada
Blackbox - aud AROUND the computer
May ilaw sa looban
Whitebox - aud THROUGH the computer
Magcomputer ka
Auditing WITH the computer
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EQUIVALENT TO FOB SHIPPING POINT (CIF-FAS)
• CIF (cost, insurance, freight)
• FAS (free alongside shipment)
* Everything else - equivalent to FOB Destination.
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INTEREST INCOME IS BASED ON NOMINAL INTEREST
1. FVPL
2. Interest-bearing notes receivable w realistic rate
* GR: interest income is based on effective rate.
XPN: the 2 above.
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from day 1 to send-off party🥳thank you, ReSA for being our second family🫶🏻
CPA NA TAYO NEXT WEEK GUYS!!!
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COMPROMISE RATE
DoubtFOUR validiTY - 40% of basic tax assessed
Financial incapaciTEN - 10% of basic tax assessed
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I love how everybody is ready to defend anyone na wala namang tinatapakang tao.
Strangers could either be the rude, insensitive, and demeaning one or they could be the one who will protect you at all costs.
HAYYYY I'M PROUD Y'ALL CAN I GET A GROUP HUG🫂🫂🫂
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TW: ANXIETY
Tbh, this is why mas lalo ako naa-anxious. Oo, masaya ang makapasa. Pero all I could think is, pa’no kung hindi??? I can’t imagine myself being in a situation way worse than where I am right now. Even thinking about it, bumabaliktad sikmura ko. Sorry if u read this
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Per se prohibited (prohibited regardless of object or effect)
- price fixing
- bid rigging
Prohibited if object or effect is to restrict competition
- output limitation
- market allocation
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Job interview is basically opening up with a stranger which can feel so uncomfy 😭
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Parang kahapon lang naluluha ako sa performance ko sa AFAR, ngayon CPA na ko HAHSHSHHA I'm still on cloud nine 🥹
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Sir Wency is reportedly in the hospital right now due to severe back pain from carrying REO's board ops.
Story time:
Sa sobrang lakas ng megaphone at sigaw ko sa board ops, akala ng mga pulis ay nagwe-welga ako at pinagbawal nila ang paggamit ng megaphone 😂 Mabuti na lang at naipaliwanag natin na nagch-cheer lang tayo para sa mga magb-board exam.
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Diba fvpl expensed outright yung transaction costs pero sa AC and FVOCI capitalized yan tas ganto yung fvpl to sell tas yung ac to collect tas yung fvoci to sell and collect bawal ka magrecycle sa equity pero sa debt pwede tas alala mo yung pagreclassify from ac to oci as if rule
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No. Hindi ako nagbbreakdown. Nagpapractice lang ako paano umiyak once makita ko pangalan ko sa roll of successful examinees.
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Let us please be kind with one another. Tayo-tayo na lang ang magtutulungan🫶🏻
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Grabe naman yung pasok na sa top 10 pero hindi nakapasa ng cpale. This entire review szn really makes me think about my efforts and standing rn😭
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INSIDERS - TRIGoD
Tippee
Relationship
Issuer
Gov’t Officer
Director
* A tippee cannot create another tippee.
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Yung body parts sa SSS
I have five rules. Memorize them. Rule number one, don't bother sucking up. I hate you. That's not gonna change. Trauma protocol, phone list, pagers, nurses will page you. You will answer every page at a run. A run! That's rule number two.
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"Sayang naman kung hindi mo itutuloy sa law school" oh edi ituloy mo
kakaend lang VC with parents and lola
shuta sa law school naman ako pinupush, pls enter ako dyan kapag gusto ko na talaga. hindi yan puchu puchung desisyon sa buhay 😭
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Pet peeve ko mga gantong problem e. Bat di po kayo nag-wattpad writer😭😭😭
Yung akala ko ito lang tanong pero pagtingin ko sa next page,,, 💀 Nagnovela po nagsulat neto
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Nominal --> napag usapan nyo
Effective --> ito yung usual na agreements between parties
E > N --> meaning mas mura mo nakuha/binigay yung loan dahil mas malaki yung usual kaysa napag-usapan.
Kaya, it is as if may discount.
Discount = PV < Face Value
Discount ---> nakamura ka
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Kaya pala type 1 error ang Alpha risk is because A is the 1st letter of the alphabet. So, type 2 = Beta 😭😭😭
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VALID RESCISSION in MACEDA LAW
30 days from
- Notice to rescind
- Payment of Cash Surrender Value
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If you haven't tried this, you're missing half of your life.
Btw, bakit ang mahal ng pancit canton, 17pesos na sya ngayon??? Nung panahon namin, 18 lang kami.
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solo Parent -> Pitong araw
Paternity leave -> Pitong araw
siL -> Limang araw
special leave (2words) -> 2mos
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I'll be selling my books and giving away some of those w annotations and highlights. Ayusin ko lang hehe 🥹
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Girl, ang tapang mo! Talagang nagpahinga ka ngayon kahit ang dami mong backlogs. I'm proud of you🤩
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what if para hindi na tayo kabahan, let's use the word "nakakaexcite" instead of "nakakakaba"
ex:
instead of saying
"may room assignment na, nakakakaba"
we say
"may room assignment na, nakakaexcite"
✨gaslighting✨
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@notesbyadira
Naka-categorize sya into 4:
maj, 2/3
maj, maj
2/3 ocs
maj ocs
Then, may acronym lang ako each haha
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Masyadong informal po pag ganyan hehe dapat
“Teh ano na”
Pag ba nagfollow up sa client, pwede bang "UP" nalang ilagay sa email????
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Idk abt you but I enjoyed allocating the transaction price between the POs. Aside from LTCC, this is also one of the most satisfying topics in AFAR🥹
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ASSURANCE-TYPE WARRANTY - PAS 37
Ito ‘yung sa FAR na may provision. Walang stand-alone price/fv.
SERVICE-TYPE WARRANTY - PAS 15
Ito ‘yung sa AFAR na ina-allocate mo ‘yung sales price sa sales of goods/services at sa warranty. May stand-alone price.
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Pagkaabot sakin ng drink, sa isip ko - "bat may name? & pano nya alam name ko?" hindi nya naman tinanong nung umorder ako. As a person w trauma from stalkers, kinabahan ako. So, I got up & went home. While walking, I realized CJ stands for coffee jelly pala, not my name🤸🏼♀️assumera
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Sya yung girl bestfriend mo na parati mong kasama at parang naging tunay mo nang kapatid tapos malalaman mo na inaahas na pala ang boyfriend mo at sya yung maglileak ng something bad abt sayo sa social media at naka-anonymous sya
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"Hanggat hindi ka nagiging CPA, what you do will never be enough." - Atty. Kid
Medyo nakakatakot pakinggan but somehow true.
Recalling the words of one of my reviewers before, back when I was prepping for a board exam:
“Even if you finish all the review materials and cover all items, you will never be fully ready for the exam. That’s because a certain gap is always for the Lord to fill”. 💜
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Huy?!!?? Pansin nyo ba?!? Wala nang naglalato-lato sa labas???? The world is healing.
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