tmca, cpa
@tmca_cpa
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magiging cpa sa oct 2024!! || REO baby
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TAX: Final Withholding Tax on Certain Passive Income 🩷
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FAR: Cash and Cash Equivalents
✨Comprehensive Mind Map✨
*very helpful for substantial recall
*includes personal takeaways and examples
*dm me if there are any corrections
happy aral!! <3
PDF:
PNG:
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ngayong naging reviewee ako for boards, narealize kong kailangan lang talaga ng tamang prof at complete readings and materials para mahalin ang accounting. nung college ako, di ako nageenjoy sa accounting sobrang nahihirapan ako, pero ngayon okay naman pala 🫶🏻
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hindi talaga effective sakin yung afar sa r/eo, may marerecommend ba kayo na books na organized and madali intindihin yung topics? 🥺
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AT: Fundamentals of Assurance Services
✨Comprehensive Mind Map✨
*very helpful for substantial recall
*includes personal takeaways and examples
*dm me if there are any corrections
happy aral!! <3
PDF:
PNG:
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sobrang organized ng concepts pati illustrations. di rin mahaba or complicated yung explanations kaya magaan lang. finally found a book na makakatulong sakin sa afar hahahahaha thank u studytwt peeps <3
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pls suggest good quick notes book for each subjeeect. ang nakita ko pa lang na maganda quicknotes ay sa afar (bagayao) and tax (de vera)
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tips on how i compute for the PV factor using the basic calculator ✨
(thread below)
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okay lang kaya study method na tapusin pre-recorded then after ay magpractice magsagot ng exercises? triny ko gumawa ng notes every topic pero sobrang time consuming talaga :((
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anong study process niyo na efficient for you?
like watch vid lec 1.5x ba, make notes, then answer practice exercises? bagal kasi ng progress ko :( gusto ko mas maging efficient paaa
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i hope kahit anong results ng pre-boards natin, di pa rin tayo mapanghinaan ng loob na magtake sa may! 💕
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1) Interest Income
Local Currency:
*Short-term deposit (<5 yrs) = bibo kid yung NRA-NETB at NRFC kaya mas mataas sila 25%, the rest puro 20% lang.
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wala pa ko sa kalahati ng 1st preboard coverage :( should i still take the preboards on its sched or tapusin ko muna yung coverage kasi online ko lang rin naman itatake?
take on its sched 🫰🏻
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finish coverage first 🫶🏻
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first of all, i-memorize mo yung headings sa taas then yung sunod sunod ng mga covered passive incomes sa left side + yung contents sa ilalim nun.
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Foreign Currency:
*FCDU Deposits = sa residents lang applicable (RC,RA,DC,RFC), sa pretermination 5% yung naunang number diba multiply mo sa bilang ng nakalista na yrs (5, 4 and 3 yrs = 3), so 5 x 3 = 15%
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*Long term deposit (>or=5 yrs) = long term yung deposit ibig sabihin magiging mabait gov sa mga may ganap sa PH (RC,NRC,RA,NRA-ETB) kaya EXEMPT sila. bibo kid yung NRA-NETB at NRFC kaya 25% uli. yung naiwan DC and RFC ay 20% as usual but if deposit substitute magiging RIT siya.
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@cpainmaycutie
yung kay millan ang meron lang po ako ast 2020, abc 2021, & govacc, okay na po kaya yun kahit di latest yung yrs?
and eto po ba yung kay pdj?👇🏻
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<5 yrs = copy the number lang -> 5%
<4 yrs = anong next yr sa baba, 3 diba. multiply mo yung gitna (4) at baba (3), 4 x 3 = 12%
<3 yrs = kung kanina minultiply mo yung gitna at baba, ngayon gitna (4) at taas (5), 4 x 5 = 20%
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*FCDU Banks -> eto mas specific, residents pero puro corp lang (DC & RFC) base number natin ay 5 diba, so 15 - 5 -> 10%
*Foreign Loans -> anong presumption pag foreign (corp)? diba NRFC. kaya dito sa foreign loans sa NRFC lang applicable. ano rate? yung usual ng NRFC na 25%
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that's it!! mahaba explanation ko but hopefully naging helpful siya sayo in some ways. dm me lang if may corrections. happy aral!!! malapit na tayo maging CPA. kaya natin to🩷
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any tips para mas maging fast-paced sa review? 1 topic a day lang talaga natatapos ko kahit buong araw ako nagrereview + notes :((
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di ko na lang iisipin yung scores pero irarank ko sila based sa magiging priority ko 🥹
1. TAX 💀
2. MS
3. AUD
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*Pretermination
mabait uli gov sa mga may ganap lang sa PH (pero puro indiv lang), kaya applicable lang pretermination sa kanila, as is lang NRA-NETB & Corp, < siya at yung palatandaan ko sa years ay yung level up na kanta yung first 3 numbers "5,4,3,2,1 let's go!" HAHAHAHAHA
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2) Dividends
*DC = merong 3 yrs na tatandaan. tandaan mo na lang yung 2000 na year then yung next 2 yrs pababa lang (2000,1999,1998). multiplication table naman for this ay 2.
2000 = sa corp, bibo kid ang NETB at NRFC kaya 25% or 15% if may tax sparing rule sila.
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@vy_thecpa
maganda rin siya for zero baseed. ang gawin mo na lang read daya/g for first view then if may budget ka pa magandang pandagdag for practice ng problems yung kay de jesu/s
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may mas madali akong naisip here. pwedeng multiply mo naman this time yung yrs sa taas (5) at baba (3) = 15% 🫶🏻
Foreign Currency:
*FCDU Deposits = sa residents lang applicable (RC,RA,DC,RFC), sa pretermination 5% yung naunang number diba multiply mo sa bilang ng nakalista na yrs (5, 4 and 3 yrs = 3), so 5 x 3 = 15%
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>10,000 -> bibo kids stay the same (25% and NETB at NRFC), RIT ang DC at RFC lang, the rest puro 20% na
5) Winnings
*PCSO/Lotto (effective 01/01/2018)
<or= 10,000 -> since mababa lang naman yung winnings, inexempt ang winnings ng indiv & corp na may ganap sa PH. bibo kids 25%
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1998 = Same rules apply sa NETB to NRFC, rate lang naiba uli para sa indiv na may ganap sa PH, base number natin ay 2, so 8 - 2 = 6%
*RFC WITHIN = bibo kid ang NETB at NRFC kaya 25% uli sila. EXEMPT ang DC pag RFC within -> DC pero if RFC within -> kapwa RFC = RIT
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*Share in Net Income of BP/JV = mabait uli gov sa mga may ganap sa PH kaya 10% lang rate. pero sa ETB 20%, at 25% na sa mga bibo kids (NETB at NRFC)
3) Royalties
*Literary Works (Books/Music) = mabait ang gov sa may mga ganap sa PH na individuals lang kaya binabaan naging 10%.+
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>10,000 -> since malaki na winnings, may tax na. same rates as short term deposit sa interest income
*In General = Same rates as short term deposit sa interest income BUT yung DC at RFC, RIT sila.
5) Informer's Tax Reward = 10% or 1,000,000 whichever is lower
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sa individuals, within = RIT lahat ng may ganap sa PH (RC-NRAETB)
*RFC without and NRFC (same rules):
"RIT, EXEEEEMPT, RIT or EXEMPT, EXEEMPT"
yung bilang ng E represents kung ilan sakop HAHAHA.
"RC, (NRC,RA,ETB,NETB), DC, (RFC,NRFC)"
RIT or EXEMPT = exempt if (see photo below)
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the rest same as rates sa short term deposits.
*In General = Same as rates sa short term deposits
4) Prizes
Not taxed = accredited / no effort
Taxed = with effort
<or=10,000 -> bibo kids stay the same (25% ang NETB at NRFC), samantalang yung iba puro RIT na +
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sa DC at RFC, EXEMPT kapag DC to DC/RFC. 10% sa mga individuals na may ganap sa PH.
1999 = Same rules apply sa NETB to NRFC, rate lang naiba para sa indiv na may ganap sa PH, base number naman natin dito ay 2, so 10 - 2 = 8%
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@cpa0524ofhim
hiii ang ginagawa ko for recall ay binabasa ko HO at yung mga sinulat kong important formats or formulas sa index card then meron din akong prinint na notes here from study twt then after non answer uli ng exercises. do you think okay na rin kaya yun for recall?
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marami ba questions abt partnership acc at corp liquidation sa lecpa?
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merry christmas! 🎄 last christmas na natin tong non-cpa tayo kasi cpa na tayo by may 2024!!! ✨
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ohhh na-appoint ako as group leader ng ypt group namin. umalis na rin ata si andrei sa ypt grp :(
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penge shopee links sa mga bibili rin ng recommended review books ni sir brad 🥹
Sir Brad, sino recommended authors mo for additional practice questions?
Choose only 1 per subject:
FAR - Valix / Milan
AFAR - de Jesus / Dayag
MS - Agamata / Roque / Bobadilla
AUD - Roque / Salosagcol
RFBT - Laco / Domingo
TAX - Tabag / Banggawan
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@bellemicpa
hiii just wanna ask lang po if ano study process niyo? and nakakailang hrs po kayo per day?
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@3n721000ths
matry nga na ganyan na lang din gawin kooo, and mukhang kulang lang sa inom charooot HAHAHA kaya natin to seatmate! last christmas na natin tong non-cpa tayoo 🫶
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@GurlYour22852
okay din po ba turo ng ms sa pinnacle or mas okay po kaya sa re/o? medyo di rin kasi effective ms sakin dun e
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pagpaliban ko muna active recall 🥺 sabi nga ng mga passers completion > mastery. ang mahalaga na lang nakakapagnotes me para pag recall stage na sa dulo mas madaling magrecall 🫶🏻
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disclaimer: this is just my way of learning na effective sa akin. i'm just sharing it to you kasi baka maging effective din sayo🩷
also, includes informal terms that helped me HAHAHA. dm me if there are any corrections. sana maenjoy mo itong thread!!
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pwede ba sa ibang araw itake yung preboards ng re/o if online itatake? di ko alam if matapos ko coverage by that time e :(
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nagtake na lang ako ng pre-boards today kahit alam kong di ako ready at alam kong di talaga pasado sa pre-boards. tinake ko para maassess ko kung ano yung mga type ng questions per topic, at kung yung mga naaral ko na ba naretain naman, at kung magaling ba ko manghula HAHAHAHA
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1. AUD
2. RFBT
3. FAR
4. AFAR
5. TAX
6. MS 😬
So far sa review ko, ito 'yong ranking ng mga subject na masaya akong inaaral kahit mahirap.
1. Tax
2. FAR/AP
3. AT
4. RFBT
5. AFAR
6. MS (need help dito😭)
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hi studytwt peeps i need your help 🥺
nag-aactive recall kasi ako very effective siya for me pero dahil dun mabagal progress ko sa pagtapos ng buong coverage. what should i do?
active recall
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finish coverage first
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