j, CPA✨
@jxxcpa
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🔖MS: leverage in a nutshell
DOL - Degree of Operating Leverage
DFL - Degree of Financial Leverage
DTL - Degree of Total Leverage
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sir ald/rin: "maniwala kayo sa mga sagot niyo"
one of my prof also mentioned this. "kapag may narinig kayong discussion regarding sa pare-parehas nilang sagot at iba yung sagot mo, lagi mong tatandaan na majority sa nagbboards di pinapalad."
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lahat pala tayo takot ‘no? scared of what will happen, kung maipapasa ba natin or hindi. but despite our fears and doubts, we’re still showing up and i think that proves how brave we are. let’s hang in there kasi 78 days na lang, CPAs na tayo!🥰✊
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🔖rfbt: obligations
included yung mga illustrations and case samples discussed sa live session. summary na mejo hindi hehe, sorry sa typos :>
pls dm me for corrections🫶
ref. r/esa ho + atty. ni/cko’s discussion
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‼️‼️‼️‼️‼️
Advances TO / Due FROM - Receivable
Advances FROM / Due TO - Payable
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🔖OVERCUTS gamit q dito hehe
Overstatement
Vouching
Existence
Records to source documents
Completeness
Understatement
Tracing
Source documents to records
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‼️Transfer for Insufficient Consideration‼️
GR: Donor’s Tax
UNLESS: the transfer is due to the ff.:
(a) in contemplation of death
(b) revocable transfers
(c) transfers under GPA
If pasok sa a, b, or c, magiging subject to Estate Tax.
-at/ty k
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++ i think this is very important lang cos we tend to be discouraged if yung sagot natin di tugma sa majority skskks. a reminder lang na never doubt yourself :>
oh and pls, no discussion na kasi after ng exams lalo na sa BE. overthink malala
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nagtataka ako bat ang lakas naman ata ng “rain sound” sa study w/ me vid q for today. umuulan pala talaga ng malakas😭✋
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wala nang mas sasakit pa sa moment na tama yung sagot na sinulat mo sa questionnaire pero iba yung nasa answer sheet😃😃😃😃😃
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seeing lots of tweets na sinasakit sila. pls pls pls prioritize your health, pahinga then laban ulit. get well soon, cpas!
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ang review routine ko atm ay trial and error until may makitang effective and efficient HAHAHAHAHA geez
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finally finally finally nagegets ko na ang tax MWEHEHEHE i so love at/ty k kasi nilalapag niya talaga yung whys ng concepts <33
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em too soft for this grrr. my grandparents visited me tapos may dalang jollibee, galingan ko raw pagrereview ko🥹😭
here i am enjoying my lunch + break hehe
happy lunch, guyss!!
📹: running man kor
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uninstalled ig and fb since day 1 of review, and i only access fb sa web para sa HOs and updates ng rc
anyways, proud to say i don’t get fomo now skksks sana hapi ang life ng mga socmed friends q
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jump scare cute (?) edition HAHAHAHAHHAHAHAAHA TAWA KO DITO WAN MILYON
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will show up to take the first pb depsite the higher chance na di favorable yung result. babawi sa final pb✊✊
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now that i found what works for me, live lec sa ganitong sub, then asynch sa ganitong sub, detailed notes vs quick notes,,, pwede pabalik day 1? BWAHAHAHAHAHAH grr
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soooooo?? nakuha ko lahat prob sol ng ms-k self-test pero yung theory part???? never mind HAHAHAHAHAHA😭😭
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ang downside lang ng asynch, hindi makakapag-click ng "haha" emoji HAHAHAHAHAHAHA
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for those who are about to take their pb tomo, good luckk!! sa mga magttake next week, good luckk!! sa mga magttake first week of august, goodluckkk!! BASTA GOOD LUCK!!🍀
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si sir aldrin nagpapaiyak with his words of encouragement. suntukan na lang sir oh🥊👊😭
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Inquiries alone are not sufficient to test the operating effectiveness of controls.
Inquiry + Inspection or Reperformance —> more assurance than Inquiry + Observation
🔖PSA 330
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ulan ka lang, magiging CPA pa ako🫵😡. huwag tamarin for tudeyss video cos of the weather, oki?? yess
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went to tiktok to watch reaction/journey videos ng mga nakapasa sa cpale to gain more momentum this review szn🥹
Lord, I want and I will experience that too!🍀
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sobrang proud na natapos ko notes ko for transfer tax😭✋
ik ang daming notes dito sa studytwt but i still prefer making my own😭. consistency pls hanggang last topic🙂↕️
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✅w1 rfbt live session
galing ni sir nicko🥹. will certainly rewatch the recorded lecture cos absent-minded ako sa ibang parts👍
+ thanks parents sa fruits🫶🤪
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HAHAHAHAHAHAHAHAHAHHAHAHAHAHAHAHAHAHAHAHAHAHAHA tawa ka ren pag nakita mo na HAHAHAHAHAH itawa na lang naten
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bat may mga nakuha ako during pb na while checking atm di ko maalala pano ko nakuha??? HOWWW??
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decided to read PSAs for more comprehensive understanding so might as well tweet some of the deets here :>
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simula ngayon di ko na sasabihin kahit kanino na ang productive ko kasi najijinx the next day HAHAHAHAHAHAHAHAHAHAH
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he called and ang bungad is newly bought apple watch na for me daw😭😭 he already bought me a grad gift pero feeling niya raw di enough so bumili pa siya ng watch??? I CAN’T WITH THIS GUYY😭😭
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sir al/drin: “there is no elevator in success, maghagdan ka”
oki, sir. noted. will do.
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convo w/ my pamangkin (3 y/o)
him: tita charge mo electric fan (portable). lowbatt na
me: yaw q nga. ikaw na magsaksak (me joking)
him: hmpp edi nakuryente ako
HAHAHAHAHAHAHAHAHAHAHA APAKACUTE GRRR😭
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the pressure is kicking in wowowowow wait lang huhu at this hour talaga :<
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may inuwing puppy si mama😭😭😭 HAHAHAHAHAHAHA umuwi may bitbit na little doggo
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akala ko po ba after ng first pb magkakaroon ng gc. favorite niyo po ata b48🫣 HAHAHAHAHAHAHAHHA
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nakakamiss yung panahon na excited magshopping ng school supplies kasi pasukan na naman🥲🥲 sksksksksksks back 2 school things
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@icy_study
wala po. theory of accounts yung book ni valix na pure theories. prac act 1 and 2 are pure prob solving langgg
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✅orientation
✅w1 afar session
no dull moments w/ sir aljon and sir aldrin🥹💙💛
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been doubting myself for the past days. and yes i’m that “grabe magsabi sa iba never doubt themselves but looks like i cannot apply the same to myself” person
ano lang naman ‘to uhmmm. nakadepende sa mood ko(?) HAHAHAHAHA😭
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woke up asking myself kung kaya ko bang magtake ng boards this oct sksksks. sana today lang to :((
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went out to visit my close friend na kakagraduate. kailan lang na noong elem kami huhu. anyway, di pa me nakakareview hehe. still have the whole night para aralin ang farap grrr
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usto ko yung hindi tugma yung song sa video na naka-appear during break ni sir aljon HAHAHAHA karaoke yarn
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so far, iCare and ReSA pa lang ang may update regarding 1st PB sksksks okeyy
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MS: 🥰😍☺️😎🤩
AUD: ☺️😁😀😟😳🤯🤬😭
RFBT: 😄😕😣😅🤔
TAX: ☺️☺️😍🤨🫤😮💨
FAR: 🙂😀😳🥴😵😵💫🤬😭
AFAR: 🥰🤩😄🤭😟🤨
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got the result of res//a’s first pb
conclusion: DI TALAGA AKO THEORY GURL😭🥲
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8:30 am: berroca
atm: kopiko lucky day
balitaan ko na lang kayo kung buhay pa ako HAHAHAAHHAHA😭🥲
keri lang ba pagsabayin berocca at kopiko lucky day 😭😭😭
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updated na slides ni atty
@theklmanuel
next meeting😌(i.e., bukas HAHAHAHA)
Twelve medicines have been added to the list of essential health products exempted from value-added tax (VAT), according to the Food and Drug Administration (FDA).
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