gwy, fCPA ✿

22, a woman who dares to dream big. studying accountancy. reo b12 #studytwt

[art 🎨 @fullsun_cpa]

baliw oks lang na natatakot ka pa rin magsagot ng probs on ur own lalo na kapag super complex nila. that's part of the process. kaya ka nga nagrreview e, para mag-gain ka pa ng knowledge. practice lang ng practice kasi that'll be really helpful. di mo na mamamalayan na

1/3

[tsen | cpa ⛓️ @tsen_cpa2026]

dahil nabigyan ako ng idea haha. not really to flex, but for benchmarking ng future reviewees bcs i wanted someone to post something like this for me back then (kahit nahihiya talaga ako i-post 'to lols) pero sige transparency tayo for stats purposes 🥳

[Jasper Tagle @JasperTagle]

Active recall.

The more you make mistakes, the more you learn.

The more you answer correctly, the more confident you become.

Win-win. 😊

[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

[tsen | cpa ⛓️ @tsen_cpa2026]

highly recommend reconstructive approach talaga, kaya i love template-based way of solving kasi you only need to remember little info. iaanalyze mo na lang siya pag nandun ka na sa mismong exam +++

[psyduck, Royalty CPA 👑 @psyduckcpa]

Every seconds matter!

Calculator shortcut series 🙇

How to allocate value faster?

Steps
1. Value to allocate/Allocation Basis, then press equal
2. Press multiply two (2) times
3. Input individual allocation basis

See video for tutorial 🙌

[dreber, cpa @drebercpa1026]

napa “THANK YOU, LORD!!” talaga ako nung nakita ko to last may be 😭

[gwy, fCPA ✿ @gwystudies]

huhuhu super thankful talaga sa reo scholarship :<< as early as undergrad, nakakapagprep na me for cpale :D

[Yonè @Yoneelaw]

Sharing my Flowchart for tax remedies
link: https://t.co/pROVuRkEWc

[gwy, fCPA ✿ @gwystudies]

:(:(((:(((

[a, cpa @thearchercpa]

pov naghoard ka ng preweek materials from different rcs

[gwy, fCPA ✿ @gwystudies]

im so happyyy pag nagkakamali talaga ako, kasi it signals growth for me :,)

[rita, twilight cpa🌸 @ritaaaaachaan]

Lumabas to sa BE🥹🥹 letter c daw sagot based from Pinna final pb (oct '25)

[gwy, fCPA ✿ @gwystudies]

✅ANSWER: in writing

The bank's notice of dishonor must be in writing; otherwise it will be nullified.

[gwy, fCPA ✿ @gwystudies]

As required by BP 22, the bank’s notice of dishonor must be

[gwy, fCPA ✿ @gwystudies]

✅ANSWER: Kidnapping of minors

It should be kidnapping for ransom.

[gwy, fCPA ✿ @gwystudies]

The AMLC is authorized to investigate and examine bank deposits without a court order in all of the following unlawful activities, EXCEPT:

[gwy, fCPA ✿ @gwystudies]

✅ANSWER: 90 days

The making, drawing and issuance of a check payment of which is refused by the drawee because of insufficient funds in or credit with such bank, when presented within 90 days from the date of the check...

[gwy, fCPA ✿ @gwystudies]

Under BP 22, the drawer is presumed to have knowledge of insufficient funds if the check is presented for payment within how many days?

[gwy, fCPA ✿ @gwystudies]

✅ANSWER: Trust Accounts

➡️All deposits of whatever nature with banks or banking institutions in the Philippines, including Trust Accounts

[gwy, fCPA ✿ @gwystudies]

Under the Bank Secrecy Law, which of the following is protected?

[gwy, fCPA ✿ @gwystudies]

✅ANSWER: 200k

One of the criminal penalties of BP 22 is a fine of not less than but not more than double the amount of check, which fine shall not exceed the amount of P200,000.

[gwy, fCPA ✿ @gwystudies]

Bella fraudulently issued a check in favor of Detdet amounting to P1M. Assuming that the check bounced, how much fine can potentially be imposed against Bella in case Detdet files a case for violating BP 22?

[gwy, fCPA ✿ @gwystudies]

✅ANSWER: Ante-dated check

The issuance date occurred after the date of the check

[gwy, fCPA ✿ @gwystudies]

A check was issued today, but dated three days prior. This check is called:

[gwy, fCPA ✿ @gwystudies]

✅ANSWER: Bangko Sentral ng Pilipinas

"Section 12. Investigation and Inquiry into Financial Accounts. - The BSP shall have the authority to investigate and inquire into Financial Accounts which may be involved in the commission of a prohibited act or offense..."

[gwy, fCPA ✿ @gwystudies]

Under the Anti-Financial Account Scamming Act (AFASA), which government agency is authorized to inquire into financial accounts?