x, cpa

CPA October 2025 | CPAR B98💚 | Royalty CPA✨

[x, cpa @col_eslaw]

Crowdsourcing!! Help this girl out na makahanap for sale ng Basic Accounting 2027 Edition ni Sir Win Ballada huhu badly needed ng brother ko po :(((

[x, cpa @col_eslaw]

ang gondo ng id and lanyard this batch🥹 pwede mag avail kahit batch 98 po? eme HAHAHAHA

[CPAR @cparschoolphil]

May God bless and sustain all aspiring CPAs as they begin this new review season!
Follow @_colecpa 💚
#CPAreview #CPARB99 #CPAR

[yanna 🍀 @aquilyanna]

SSS LAW KEYWORDS 🫶
Source: LMS RFBT Reviewer

sorry kung medyo pilit yung iba, bakit ba kasi may mga butal HAHAHAHA

[chy, CPA @pfrstwo]

📒 rfbt

OPERA = 5 years
Corporat3 = 3 years

[Nick, CPA @NickCPA52025]

OH Variances : Sir Karim’s approach🫶

[chy, CPA @pfrstwo]

✅ FAR

PBO > FVPA = accrued benefit cost
(a closer to b)

PBO<FVPA = prepaid benefit cost
(may P & A sa fvpa and
prepaid)

[peach, CPA! @peachbiotics]

𝐋𝐚𝐬𝐭-𝐌𝐢𝐧𝐮𝐭𝐞 𝐂𝐏𝐀𝐋𝐄 𝐓𝐢𝐩𝐬 𝐓𝐡𝐫𝐞𝐚𝐝 🧾✨

[mae, CPA @maee_cpa]

✅C & CE
•Fund for NCA – always NCA
•Cert of deposit – cash eq
•Time deposit – Cash eq if silent
•Time deposit in closed bank – NCA
•T Bills – Cash eq if silent
•T Bonds – long term if silent
•Sinking fund for current maturing liability – Cash

[psyduck, Royalty CPA 👑 @psyduckcpa]

FAR: PFRS for SMEs and SEs
Comparison Table

[clover, CPA 🍀 @cloverlearns]

hello! also sharing my MS notes on Economics 📝 2-pager pa rin, still based on ReSA discussions 😊

🔗 https://t.co/74ApRBoxMv

[khai, CPA @dora_the_cpa]

@bnny01234 eto baaaa?

[AL, CTT, CPA @eycpa_]

Call- buy
☑️spot/market- price sa labas
☑️Strike/exercise/option- nasa contract natin (satin lang)
☑️Kung bibili ako, san ako mas makakatipid? (see ex. below) If ang spot/market (price outside) ay 150 tas sa strike naman ay 100 (price w/n the contract) edi with"IN" nalang
(1/2)

[khai, CPA @dora_the_cpa]

cvp

[𝐡𝐚𝐧𝐚, 𝐜𝐩𝐚 ❀ @hanapptx]

𝐋𝐚𝐰 𝐨𝐧 𝐒𝐚𝐥𝐞𝐬: 𝐈𝐦𝐩𝐥𝐢𝐞𝐝 𝐖𝐚𝐫𝐫𝐚𝐧𝐭𝐢𝐞𝐬

🔗 SML RFBT Reviewer

[dm for corrections] ҂ (❁ᴗ͈ˬᴗ͈)

[Iruma @topnotcher_kuno]

@C_veatEmptor Version 3! Thank you po sa mga nagsuggest ng additionals!

Credit belongs po doon sa mga unang nagshare ng kanilang mnemonics <3

Decided to add a few from mine din.

Wala ako maisip sa SC :<< basta 15 na lang yan HAHA

[she,CTT,🔜CPA ྀིྀིྀིྀིྀིྀིྀིྀི @she_fcpa]

baka maka-help po, mnemonics ni sir alan hehe

𝗣𝗕𝗢 - BIC CPA; CPA na si BIC kahit maraming ‘Obligation’

𝗙𝗩𝗣𝗔 - BASC; mag contribute ka para may ‘Asset’ ka sa huli

[eli, fcpa @elijahskomisyon]

found diff links but same contents! thank you po sa mga nagshare huhu

psyduck’s:
https://t.co/XbqvzFf9HG

ate @shaneycpa’s:
https://t.co/KkNEbCE8g9

Thank you poooo!! 🫶

[sgsc, CPA finally!!!! @sgsc_cpa]

Sharing my annotated CPAR AFAR PW. Laban, fcpas! 🤗

https://t.co/AioFYqHQJP

[Sarada, CPA Oct 2026 @arminarlertcpa]

Lumabas ito last May 2025 cpale sa Tax

ctto 🙂

[Krung Krung the Unbothered Queen, CTT, CPA @tonetsuu]

Para di kayo malito sa Do ut facias, facio ut des kenemerut. Ganito lang ginagawa me:

DOG
FOOD

Tas alisin niyo na yung mga O's

Yung D&F = letters ng latin terms

D = Give
F = Do

Ex. Do ut Facias
"give" and "do"

Facio ut Des
"do" and "give"

Facio ut Facias
"do" and "do"