eli, fcpa 📚

cpale october 2026 passer 🫵🏻 cpa by nov 2026 🍀 magpapaskong cpa na 🙏🏻 #studytwt #cpale | cpar b100 online 💚 na medyo resa and pinna baby 🫠

[eli, fcpa 📚 @eynabekxz]

hi guys sino po may annotated 1st pbs ng cpar (esp rfbt!!) maawa po kau sa akin pls nakaluhod na 😭🙏🏻

[ynna, fCPA 🍀 @ynnaCPA]

minutes ago bago umupo dito sa study table ko, i was just talking to my mom about how i really am not a "natural" when it comes to accounting, i genuinely do just study. and here's what the the app says

i'm crying

[eli, fcpa 📚 @eynabekxz]

passport pic ko na parang mugshot sa haggard 😭 wala man lang edit teh 😭

[freya, CPA 10.26 🍀 @getthatcpa2026]

📝 Compiled Link of Review Materials

[eli, fcpa 📚 @eynabekxz]

asikaka muna filing baka makalimutan ko pa 😆🫵🏻

[eli, fcpa 📚 @eynabekxz]

@k_cpaby2026 SAMEEEE babantot na nila 🫵🏻 ready na for christmas anakch q (sunoo) HEHEHE nice to meet u daw po 💖

[Asseth,CPA @AssethCPA]

PRC FILING GUIDE💚

CPALE October 2026 takers, this guide is here to help make your application process easier and more organized.

https://t.co/vbZODTcDTD

[yume, fCPA @pfrs31]

@mashiseu helloo, to be uploaded pa raw po yung ibaa

CP4R, R3SA, R3O 1st PB OCT 2026
https://t.co/XKsE68Uw0D
cr: lowkey cpale mats (thank youu)

PINN4 1st PB OCT 2026
https://t.co/8m9rrTw3vJ
cr: belle (thank youu)

[chen, CPA @fxofaztclyn]

AFAR: Format/Shortcut in computing Intercompany Transactions probs (learned this from sir german <33)

this is a continuation of the BusCom & Conso FS. if u want to be more efficient in answering these kind of questions, then this is for u

(the format is also validated by sir g)

['angel, CPA🌻#NOtoPaxSilica @angyatyou]

10. Business Combination

*mix of undergrad and sir german f2f discussion
*that 'conso net income' template was my bread-and-butter (thanks to my undergrad prof), it allowed me to direkta compute sa calcu (u have to know it by heart)

['angel, CPA🌻#NOtoPaxSilica @angyatyou]

1. Partnership Formation > Operations > Dissolution > Liquidation

['angel, CPA🌻#NOtoPaxSilica @angyatyou]

2. Corpo Liquidation

*click 'load in 4k' para malinaw yung pic

['angel, CPA🌻#NOtoPaxSilica @angyatyou]

3. IFRS 15: LTCC > Franchise > Consignment

*click 'load in 4k' para malinaw

['angel, CPA🌻#NOtoPaxSilica @angyatyou]

4.1 Cost Accounting: Job Order Costing

['angel, CPA🌻#NOtoPaxSilica @angyatyou]

4.2 Process Costing

*to appreciate this, use this kasabay ng f2f discussion ni sir german

['angel, CPA🌻#NOtoPaxSilica @angyatyou]

4.3 Activity-Based Costing

['angel, CPA🌻#NOtoPaxSilica @angyatyou]

4.4 Joint & By-Product Costing | Service Cost Allocation

['angel, CPA🌻#NOtoPaxSilica @angyatyou]

4.5 JIT System | Backflush Costing

*abangan: yung gagawin ni sir german sa f2f discussion to illustrate the JEs😂

['angel, CPA🌻#NOtoPaxSilica @angyatyou]

5. HOBA

*i call that formula "BiPSTEC BCA" as in beef steak baka🐄😂
*based to sa discussion ni sir ngina (reo)