ito na first ambag ko sa studytwt (wow ah) HAHAHAHAHA thought process ko sa Warranty tapos Sales occurred evenly
(question from CPAR FAR pw)
ps, may mas shortcut dito pero ‘di ko kasi magets ‘yun huhu as a visual learner, dito ko siya nagets. sad walang ganito last BE xD
FS Analysis Keys:
Net → difference
Ratio → divide
Turnover → denominator is the avg of the name of the TO; numerator is Sales or “Where they come from”
Margin → denominator is Sales
Return
→ numerator is Income
→ denominator
•IS component : DO NOT AVG
•BS component : AVG
I PASSED THE OCTOBER 2025 PH CPALE. God placed my name in the list of new CPAs. The numbers & ratios worked in my favor. The board exam was inevitable, but so was I. The CPALE was a mental marathon, and I finished strong. 🏆📊
last BE, ang manifest ko ay dito mag ooath kaso for renovation kaya siguro hindi muna ako pumasa ekdnsjshs pls pls praying and claiming na mag ooath na ako sa PICC as CPA by October 2025🥹🙏
Studying is hard.
Failing your exam is much harder.
Staying focused while studying is hard.
Not finishing the study material is much harder.
Doing practice tests is hard.
Forgetting during the actual exam is much harder.
Choose your hard.
By the power vested in me, I hereby approve the naming of this batch as The Royalty CPAs.
di ko sure kung sino nagvest ng powers, feel ko lang yan sya, pero approve na for me HAHAHAHAHAHA