chie, fcpa 🍀

10.26 CPA | In God’s perfect timing 🍀 | cpar b100

[kira @cpaverysoon]

𝗙𝗔𝗥 𝗡𝗼𝘁𝗲𝘀: 𝗙𝗶𝗻𝗮𝗻𝗰𝗲 𝗟𝗲𝗮𝘀𝗲 (𝘋𝘪𝘳𝘦𝘤𝘵 𝘍𝘪𝘯𝘢𝘯𝘤𝘦 𝘷𝘴 𝘚𝘢𝘭𝘦𝘴 𝘛𝘺𝘱𝘦)

(based on SoriaNotes/@SorianoRainy tysm sir 🤍)

[tsen | cpa ⛓️ @tsen_cpa2026]

AFAR: Small advice for HOBA Reconciliation

[chie, fcpa 🍀 @chie_fcpa]

effective… 😭 ily teh

[Hansilog, CPA @Hansexy02]

For income tax, to determine if FTL or FDA, if feel mo maseselos si taxable income, FTA yun, if hindi, FDA.

Ex. Tax Depreciation > Acctg. Depreciation.

Sselos si tax kasi mas mataas expense niya, so FTA.

Ex2. Unearned Rental = 20,000

Di magseselos si tax cuz liab, edi FDA.

[JOHN ALDRIN CRUZ @iamjohnaldrin]

Just in case you are losing some motivation, just remember that your seat is already waiting for you.

[mt, CPA @_mtxxcpa2023]

Ang sumalba sa BusCom working paper elimination entries: BAGDOSBEN

B - eginning Bal of Inv. in Subsidiary
A - llocation of assets
G - oodwill
D - ividend
O - PEX (eg. amort, dpr, etc)
S - ales (Interco)
B - eg, Inventory (Interco)
E - nd, Inventory (Interco)
N - CINIS/NCINAS

[b, CPA @TCPAmay2024]

here's what they mean by "alphabetical" for accounting of income tax:

diba we have NTE and NTR, tapos FDA and FTA. as u can see E before R then D before T. tapos pag nasulat mo na sya this way, + then - ang pagkakasunod sunod ng operations.

i suggest writing this formula down!

[axel, cpa 🔜 @axelcpa_]

ABE QUESTIONS

-- for my own reference hehe

[lili, cpa ✧ @ajbacpa]

CPA/R FAR Handouts & Problem Numbers to be reviewed (Batch 97-99)

compiled by: @CPAcost_acctg
B97-98 annotations by: @_kaor1n
B99 annotations by: yours truly

happy aral! 🫶🏻

https://t.co/C4a9NZSU8a

[psyduck, Royalty CPA 👑 (he/him) @psyduckcpa]

AFAR: Consolidated FS - Net Income
One-line Allocation Technique

[shibainu @shib4CPA]

simula 1st PB, wala pa ako nagawang matinong review talaga ☺️

[rence @wriothesleyCPA]

“i’m going to be productive today and finish my backlogs”

me af asf as fuck:

[tsen | cpa ⛓️ @tsen_cpa2026]

@uniwithgeca hindi kasya sa character limit kaya tinype ko na lang sa notes. tap the pic for the full image hehe

[VIN @rvinjayx_]

✨🫶🏻

[tyrion, cpa @iswear2g]

my final pb/pw mats para iwas overwhelm

MS - RESA/REO
AUD - PINNACLE
TAX - RESA
RFBT - RESA
AFAR - RESA/CPAR
FAR - CPAR

[andi, CPA @andicpasoon]

Tandaan niyo to for easy point/s in Tax baka itanong HAHA

• TRAIN LAW - took effect on Jan. 1, 2018
• CREATE LAW - April 11, 2021
• EOPTA - April 26, 2024
• CREATE MORE - Nov. 28, 2024

[psyduck, Royalty CPA 👑 (he/him) @psyduckcpa]

++ answer Wiley and Mankiw (both foreign authors btw 🥹) !! may lumabas about GDP deflator and inflation rate

Wiley: https://t.co/cIkZEjXoOv

Mankiw: https://t.co/iPnPSOwnju

[yanna 🍀 @aquilyanna]

Law on corp in this format for people like me na mas natatandaan pag magkakasama yung mga same group ganon skl 🤓🤍

[AJ, CPA @chaaaaampcpa]

CORPORATE OFFICERS:

• presiDent - Siya lang may "D" so siya lang need na Director

• seCRetary - "CR" for filipino Citizen and Resident

tReasurer - "R" lang so Resident lang (no need na citizen)

hope it helps! 🫂

[ryl @12O1st]

HIGHER SCORES SA BOARD EXAM
HIGHER SCORES SA BOARD EXAM
HIGHER SCORES SA BOARD EXAM
HIGHER SCORES SA BOARD EXAM
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