bey, cpa ✯

#studytwt | cpa by 2026 !

trying to show up every day

[Jino, CTT, CPA☝️ @JinoCPA2025]

Helloo, sharing my Tax summary reviewer lang na ginagamit ko since undergrad myehehe, updated na rin po yan lahat ng kailangang i update (sana walang nakaligtaan? HAHAHA)

Sources:
• Tabag
• Ampongan
• REO
• Trialbalanz for the Tax Returns

https://t.co/0GoglcPRtV

[bey, cpa ✯ @beycpa_]

ang chill lang pag nagrreview ng audtheo parang vinavalidate lang ni sir escala 🙂‍↕️ sana hindi sha taksil sa be

[𝐂𝐨𝐜𝐨 𐙚 ˚ @cocomanifest_]

In doubt? Persist
Seeing the opposite? Persist
Want to give up? Persist

No matter what, keep persisting until it fully materialises !!

[eve, cpa @evefcpa]

ahhh lord, help me. 5 months of review may be inadequate but I no longer want to defer.

[aly, cpa @CPAthruHisGrace]

sharing my flashcards during undergrad & formal review. some might be quite overwhelming, but i think you can pick questions from them naman and make a new one out of it, choosing only questions which you think would be useful 🫶

https://t.co/d66gqz9QVj

[haein, fcpa @haellecpa]

As someone na full of doubts din this review szn, just wanna share this:

God didn't bring you this far just to leave you here. Just focus on what you can control, and surrender the rest to Him. Keep on studying. Hindi ka nag-iisa sa laban. Fightingg, differential CPAs!!

[Luka, CPA @imlukaaaaa]

I’ve been using this strat since undergrad but try to look at the gravity of what’s at stake.

For example, Amend. of AOI is a big decision, so it will require 2/3 + majority. Unlike in Amend. of By-laws which is secondary to AOI, it will only require majority + majority.

[ARdalmatian, CPA, CTT, CMA @ARdalmatian]

Samee, I’ve never memorized the voting req, sort of familiarized lang through weighing the impact of the action. This is what ive said to one of my co-reviewer na nagask din ng technique to familiarize the corpo voting req

[bey, cpa ✯ @beycpa_]

@eyastudies yaaay thank you po! 🫶🏻

[rosie | dm for coaching @MISTYHAEVN]

You can STILL manifest while:

• doubting
• uncertainty
• not believing
• fearing
• opposing thoughts
• intrusive thoughts

Because AS LONG AS YOU CHOOSE YOUR NEW STORY, it has no other choice but to manifest. Persistence is key.

[bey, cpa ✯ @beycpa_]

para akong nasusuka kapag tintry ko magrecall ng past topics 😣 the urge to revisit everything is too strong shuta

[tsen | cpa ⛓️ @tsen_cpa2026]

FAR: Moving Average (Shortcut)
- this is a time-saver method for moving average that's worth learning (in my opinion). no need to compute any cost per unit during the process👍 (pls i-try niyo on your own with other problems din)

[tsen | cpa ⛓️ @tsen_cpa2026]

FAR: RISING OR FALLING PRICES? (Inventory)

I-drawing mo lang yung triangle and hindi ka na mamamali ng analysis kung alin ang highest/lowest net income 😇

[Atty. Kokoy, CPA ⚖️ @kokoyCPA]

⚠️👽 MS TOPICS NA HINDI PWEDE IALAY
MM PROPOSITION

[౨ৎ @alyxcpa]

@_etherealon hello! my tip for that, para iwas pagmememorize, is just use the proof of cash format. then ilatag mo na lang siya katulad ng adjusted balance method. tapos workback mo lang to get the DIT, end/OC, end. like this:

[bey, cpa ✯ @beycpa_]

sobrang sensitive ko talaga kapag review szn,, normal ba 2 or iyakin lang talaga ako 🫩

[aj, fcpa, ctt, mritax @ajcpatweets]

AUDIT THEO:

Contents of an Engagement Letter
(DISUROT-APO)

D- Division of responsibilities
I- Inherent limitations
S- Scope of the audit
U- Unrestricted access
R- Report format
O- Objective of the audit
T- Timetable & fees
A- Applicable standards
P- Planning
O- Other matters

[JGA, fCPA @jmr_Angay]

MS: CVP Analysis

Do not just read, you must understand the “why, what, and how”

[𓆩ꨄ︎𓆪 ༝༚𓂃 𓈒𓏸 @uberrilyfidei_]

BIR FORMS INITIALS

06&16- Remittances
17- Income Taxes
18- Donor’s and Estate Taxes
19- Application for Registrations
20- Documentary Stamp Tax
21- Application for Abatement/Cancellation of Tax, Penalties…
22- Excise Taxes
23- Certificates
24- N/A
25- VAT and Percentage Taxes