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✨ CPA IN HIS TIME ✨ OCTOBER 2023 CPA ✨
Roll of Successful Examinees
Joined February 2022
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AHHHHH!! CPA NA AKOOOO!! 😭 THANK YOU, LORD!! ✨
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"even if i fail, i have to finish what i started."
saw this in an IG story, and I was like 👀 the conclusion will always be that i will never know what will happen if i don't try. it always begins with a single step, taking a risk, and giving it all.
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all great things must be earned...
got some comfort from this, so decided to share it here.
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be thankful for those small wins, those slow progress, and those little steps you take every day. it's fine; just keep showing up and take things one day at a time. just don't give up, because giving up won't speed up the process.
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literally don't know how i will be able to overcome this era in my life. but yeah, will definitely take one step at a time.
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heard this from someone recently: "isa lang ibig sabihin niyan, determinado kang pumasa. nag-eeffort ka. so i just want to congratulate u for making it this far."
hayy, it really puts me into tears when someone reminds me of all my sacrifices to just get to where i am right now.
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I absolutely admire each and every board and bar exam taker. Think about how much time they spent studying and getting ready for that one- to three-day exam with no guarantee of passing. It takes incredible bravery to embark on a journey without knowing where it will take you.
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My supposed to be "Ma, Pa, CPA na po ako" turned into "Sorry Ma. Sorry Pa." Di pa ako makapag-isip ng matino ngayon, pero one thing is for sure, gusto ko lumaban ulit. Gusto ko bumawi para kay Mama at Papa. Hihinga lang muna saglit, then sasabak ulit. 🩶
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"KAYA KA NAGRE-REVIEW PARA PUMASA. Tulungan mo sarili mo because at the end of the day, all you have is yourself. Ikaw lang makakapag-shade ng boxes, ikaw lang makakapag-submit ng answer sheet mo, IKAW LANG MAKAKAPAG-TAKE NG EXAM.
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Regardless of the outcome, I know I deserve to pamper myself after this season in my life. I keep trying, even at the most depressing, gloomiest, and discouraging times of my life. I keep trying and fighting, even when it appears like I'm losing the battle.
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AUDITING
(1) Overview of Audit and Engagement Standards
(2) System of Quality Control
(3) Audit Planning
(4) Audit Risk
(5) Internal Controls
Lecture by: Sir B
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AUDITING: Auditing in a CIS (IT) Environment, Code of Ethics, and RA 9298
Lecture by: Sir B
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Gentle reminder to those who felt like they're behind for like tons of backlogs.
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My heart is overflowing with praise and gratitude. 😇
Thank you, St. Jude, for allowing me to take part in one of the best things every student could ever experience! 🤗
Thank you, Lord, for sustaining me all throughout this journey. This was all You! ❤️
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Prayer for everyone:
May the things we keep asking God for (passing our licensure exams, having a job, living happily, etc.) be the same things He is about to give us.
Amen!
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AUDITING: Forming an Opinion and Auditor's Report
Lecture by: Sir B
You can read an actual audit report to fully understand the notes 😊
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RFBT : Consumer Protection Law and Philippine Lemon Law
Lecture by: Atty. J
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My "Sorry Ma. Sorry Pa." turned into "MA, PA, CONDI AKOOO!" Lord, di na po ako umasa pero binigay Mo pa rin. All glory belongs to You! Sureball na po sa removal exam ko ha? hihi
Paghihirapan, pagsisikapan, patuloy na lalaban! 🌻
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i have to try to know where this fire in my heart will take me. ain't giving up after all the cries and breakdowns i had. will give it all, will definitely give it all.
Kayo na po bahala sa lahat ng lapses ko, Lord. 🙏
CPA BY MAY 2023! ☝️
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This sentence seemed so powerful to me that I just had to share it. It reads, YOU PROMISED YOURSELF THIS WAS THE YEAR, SO STOP WASTING TIME.
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AFAR : Partnership Formation, Partnership Operation, Partnership Dissolution, and Partnership Liquidation
Lecture by: Sir B
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RFBT
*Innominate Contracts
d - give
f - do
d d - g g
d f - g d
f d - d g
f f - d d
do ut des - i give that you may give
do ut facias - i give that you may do
facio ut des - i do that you may give
facio ut facias - i do that you may do
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TAX: General Principles
* Taxation
- strongest power
* Power of Taxation for the:
a. National Government - inherent
b. Local Government - delegated
* Inherent Limitations (PINES)
1. Public purpose
2. International comity
3. Non-delegability of taxing power
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To myself (and others),
Frustration will pile up, but you have to show up.
Fear will slowly creep in, but you need to show up.
Doubt will grow worse, but you will still show up.
Just show up. Showing up will make a difference.
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LECPA Requirements:
1. Photocopy of TOR
2. Photocopy of PSA
3. Original Copy of NBI Clearance
4. 1 Passport Size ID with Nametag
5. 1 DST (available sa PRC if wala ka pa nito)
NOTE: For requirement 1 and 2, pakidala pa rin yung original copies.
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The most liked tweet soon will be "that single step I took each day made me a CPA," because for me, the only way to finish what I started is to become a Certified Public Accountant. That's the ending I'm choosing; that's what I'm destined for.
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minahal na ako ng far and afar ahhhh! another iyakan sesh ig huhuhu
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FAR
* Estimation of Doubtful Accounts
1. % of Sales
- computed amount is the BDE (for the)
- sales is an IS account just like BDE
- needs to be adjusted to get ADA
2. % of AR
- computed amount is the required/ ending ADA (as of)
- AR is a BS account just like ADA
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It's not going to be "Whatever happens, happens." It's actually going to be "I will make it happen, no matter what it takes."
Let's all make it! 🌻
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I'M FINE WITH NOT GETTING THE HIGHEST RATING (kase ave student lang naman ako), BUT PLEASE HELP ME MAKE THE CUT. 🙏
CPA BY MAY 2023! ☝️
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TAX: Excise Tax and Documentary Stamp Tax
(both are minor topics)
Sources:
ET:
DST:
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When I didn't see my name, all I wanted was to cry. Pero walang luhang lumabas, so akala ko it wouldn't leave a scar in my heart. But ever since that day, I have been questioning my worth.
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I'm still chasing after my CPA license. And every chase definitely has an end; IT HAS TO END. May this pursuit end this coming October 2023 kase pagod na pagod na akoooo 😫🥹
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TAX: Income Tax on Individuals
* Classification
a. RC
- within and without
b. NRC/ RA/ NRA - ETB/ NRA - NETB
- within only
* Aliens staying in the PH for two (2) years or more can gain residence status.
* Source of Income
a. Compensation Income
- tax table only
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; Do you believe in yourself that you're going to make it?
If yes, that's the spirit. Claim that positive energy.
If no, when are you going to trust yourself? You have to do it now.
I HAVE TO DO IT NOW ✨
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This is me, powering through against all the odds. ✨
PAPASA AKO. ☝️
MAGIGING CPA AKO. 🙏
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Someone asked me, paano ko daw kinaya yung online review for May 2023 LECPA? First, it's a must that I have already accepted my situation. Meaning, yung ingay, utos, the environment itself that is not conducive for learning ay tanggap ko na.
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Hindi madamot si Lord. Manalig na lang tayo na ibibigay Niya sa atin. Kung ano mang ibigay Niya, patuloy pa rin tayong magtiwala sa plano Niya. Kalma, lisensyado na tayo mamaya. 🥰
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FAR: (1) Notes Payable and Debt Restructure, and (2) Bonds Payable
Lecture by: Sir R
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MS
* Break-even Analysis
BEPn (number → units)
Formula: FC / CM per unit
BEPa (amount → peso)
Formula: FC / CM Ratio
BEP will ↑ if FC ↑ , CM ↓
BEP will ↓ if FC ↓ , CM ↑
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every time i wake up, my heart still aches, and tears still flow. the pain still cuts. i have always felt like i was never enough; i was not good enough. to be treated like an "almost" in everything and be compared to an asymptote where it has always been "so near yet so far"...
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Super nakaka-calm ng nerves yung "You may not be able to recite what you studied but if you did good in your review preparation, you would recall those concepts when tested." It boils down talaga to trusting yourself and believing in the hard work you have put into your review.
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I have been hustling for that CPA license ever since this year started. I want to get things done now. Gusto ko na maging CPA. 🥹 I never wanted to go through the same pain as I did last May, though until now, I'm still going through it.
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I WILL BE A CPA ON MAY 2023!
I WILL BE A CPA ON MAY 2023!
I WILL BE A CPA ON MAY 2023!
I WILL BE A CPA ON MAY 2023!
I WILL BE A CPA ON MAY 2023!
I WILL BE A CPA ON MAY 2023!
I WILL BE A CPA ON MAY 2023!
I WILL BE A CPA ON MAY 2023!
..on repeat until it finally happens ✨
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Galingan niyo, May 2024 CPALE Takers! 🫡
🍀 May the odds be ever in your favor. 🍀
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I've told myself a gazillion times that I don't want to see myself in the same situation ever again. But here I am, still fighting for that license. Here I am, still going through the same process. Di bale, malapit na. Lalaban hangga't kaya pa. Susubok hangga't pwede pa.
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last year, sinalubong ko bday ko na nagre-review for the boards. now, it's going to be my first bday as a CPA. things just clicked for me. 🥂
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Now, it's going to be a complete surrender to Him and a gentle reminder (again) that it's not over until it's over.
Kaya ko pa. Kakayanin ko.
CPA BY MAY 2023! ✨
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self, all those weight gains, the acne breakouts, and those eyebags were just some of the physical signs of the hard work you've put into this endeavor. wala pa dyan yung intangible part. so please be calm; you've come a long way. and girl, remember that you are a firm believer..
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Dearest St. Jude Thaddeus,
Thank you for giving me hope. Thank you for being that ray of sunshine for the past few weeks of my life. I have nothing but gratitude.
Love,
Passer of May 2023 LECPA (🤞)
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TAX : TRANSFER TAXES (Donor's Tax and Estate Tax)
Lecture by: Sir B
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It's all about finding serenity amidst the chaos. I hope we can all do that. And I hope we never grow weary of pursuing the life we always talk about.
Magiging CPA pa rin! ✊
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TAX
* OSD
1. Corporation
- 40% deduction is based on Gross Income (cost of sales/ services is already deducted)
2. Individuals
- 40% deduction is based on Gross Sales/ Receipts (cost of sales/ services is not deducted)
Note: OSD is not applicable to NRA and NRFC.
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on my first try, the Lord and I will make it! 💖
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You, more than anybody else, should be the first to believe in yourself and the last to doubt yourself. Most of us will think that everything we've learned over the past few months is lost at this point, but that's not the case.
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As I crossed off the first item on my list, which I had added on 01/02/23, I got very emotional.
The last 10 months have been devoted to obtaining the license I have been working so hard & praying for, & I have to say it has been well worth the wait & the effort, of course. 🌻
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Key takeaways after finishing my first pre-boards with Pinnacle na dadalhin ko hanggang sa actual board exam:
1. Pray. Take a deep breath and calm myself
2. Kailangan mag-breakfast at mag-lunch para di magutom
3. Have enough sleep before the actual board exam para di antukin
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taking this as a sign. few more minutes, few more hours ✨
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LOOK: Another motivational message from someone who needs motivation as well. 😆
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It takes courage to accept you’re doing it the wrong way, and it takes a different level of bravery to do something you’re not familiar with just to get different results.
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sabi nga nila, "it's not the time that matters. it's your effort." no one could ever tell you you're either too early or too late to achieve your goals. so long as you're desperate, you can always dream.
bouncing back from the major setback!
CPA by OCTOBER 2023! 🫵
Marami ka pang magagawa sa two months. Magugulat ka na lang, kaya mo palang pumasa kahit nagdududa ka ngayon 🤗
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Remind yourself daily for the next 31 days that half the battle is already won by believing you can. A major factor is having the necessary knowledge, and being confident is another.
I CAN DO IT. ✊
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Today, one of my friends told me she's not going to pursue that CPA dream FOR NOW. Work muna. I feel relieved that I wasn't that affected by her decision. Naduwag na ako nung October 2022, kaya di ko tinuloy. Now is the time for me to try. I'll never know if I wouldn't, right?
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i don't know how i'm going to do it yet, but one thing is for sure: i'm gonna get it done. someday, somehow.
to all board takers, let's get that license! ❤️🔥
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skl. checked my email today, and yeah, a year ago, i wrote this letter. self, i'm sorry. i'm neither a CPA nor working at the moment. pero ngayong taon, pangako, magiging CPA na ako and magta-trabaho na ako.
THIS GIRL WILL BE A CPA ON MAY 2023. ☝️✨
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Leaving in a few to chase some dreams, and I hope it all gets worth it in the end.
To all May 2023 LECPA takers, see you at the PICC! All dreams and aspirations will be realized. We just gotta believe and it will. ✨
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How do I review? (online reviewee here)
1 subject per day from Monday to Saturday. On a Sunday, I recall na. Binabasa ko na notes ko for all the topics I studied for the week. When I reach my goal for the day, I move on to the next topic or switch to other subjects.
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Kahit sobrang hirap, keep showing up. Ako na nagsasabi, hindi talaga madali. SOBRANG HIRAP. But don't you ever ditch your review. Nasimulan mo na din naman, so why not finish it? You'll definitely get there. Di mo namamalayan, tapos ka na, lisensyado ka na.
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what if anjan din name ko sa "TOPNOTCHERS - May 2023 CPA Board Exam Results"? 😌 hayyy Lord, taas pangarap ng anak mo oh hehehehe
TOPNOTCHERS - March 2023 MedTech Board Exam Results
Full list:
~Source: PRC Official
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Topic: CVP Analysis
Lecture by: Sir R
* credits go to the one who shared the formulas in the red box :))
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CPA NA AKO SA MAY 2023! ☝️
di ako mapapagod. di ako susuko.
lalaban ako. lalaban tayo.
ipanalo natin 'to.
💝
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dearest self,
i will not put all ur efforts for the past few months in vain. u've put so much work into this review. looking back, u've improved, malayo ka na. keep putting more work into your goal. u're almost there. YOU WILL CERTAINLY GET THERE. konting tiis na lang iha. xoxo
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No one will do it for you. So do yourself a favor and make it happen. MAKE IT YOURS THIS TIME."
✨🥺✨
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EVERYDAY REMINDER:
✓ You're doing great.
✓ There is progress.
✓ Believe in yourself.
✓ Trust the process.
✓ You're almost there.
✓ YOU ARE A FUTURE CERTIFIED PUBLIC ACCOUNTANT.
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LF: FAR and AFAR HOs ng CP/AR (with answers po sana). will be using it for practice po. thank you in advanceee 🫶
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If we're not here to become CPAs, then why are we here? We're ending this year with a license! ❤️🔥
#CentennialCPA
#CPAByOctober2023
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MAKIKITA KO PANGALAN KO SA ROLL OF SUCCESSFUL EXAMINEES IN THE CPA LICENSURE EXAMINATION ON MAY 2023!! ✨
PATI NAMES NIYO MAKIKITA KO DIN!! 🤩
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Yes, we don't know what lies ahead of us, and we certainly don't know what will happen. It's either the things we hope for will happen or not. But we just continue to do what we do. God is the ABSOLUTE ASSURANCE for the things we hope for.
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You never fail.
You never lose.
YOU ONLY LEARN.
FAILURE IS NOT IN MY DNA!
Certified Public Accountant by May 2023! 🙏
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just wanna share my small win for today. i was able to finish tax na! killer subject 'to kaya super takot akong simulan aralin before. and ang parang natutunan ko lang talaga wayback college was gen principles hahaha. but now, tax master na daw ako sabi ni sir b eme hahahaha.
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good morning. today is another day to remind you na papasa ka. ilaban mo lang. imagine after doing your best and giving it your all, you'll see your name in a document with "" watermark. shems, sarap sa pakiramdam.
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Before starting this season in my life, I made a promise to myself. Sabi ko, I will never lose myself in the process, but sometimes it's really unavoidable because not everything is within my control. Even my emotions are sometimes out of my control.
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sure thing, i don't want to experience that kind of pain or that kind of regret. i know i still have a lot of time. i just need to keep going and keep pushing myself. and i will always remember for whom i am doing this—for my mama. and for God's greater glory, as always.
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