Heine
@heihayhayhei
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October 2023 LECPA PASSER By God's Grace 🙏 . worktwt . audit junior 💜 . 2023 BSA graduate . intp-a . dm if need referral sa p&a .
Joined May 2022
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Eto na po notes ko. Pakibasa nalang po yung google docs enclosed within the folder.
Mas magagaamit po ito if you were previously enrolled in REO since marami sa mga solutions and answers require REO's handouts.
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Summary of Obligations, notes taken during F2F discussion with Atty. Kris Dela Cruz
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Income Taxes
Reference: Sir Karim’s Discussion
Please tell me if may naisulat or naintindihan na mali 🙏
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Referencing Sir Rex Banggawan’s Discussion
Tax Reconciliation Structure
Final Income Tax
Capital Gains Tax
Compensation Income
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Employee Benefits
Reference: Sir Karim’s Discussion
Please tell me if may nasulat or naintindihan akong mali 🙏
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Tax Remedies
Reference: Sir Rex and Tabag Reviewer 2023
If may mali po akong naisulat, pakisabi po. Thank you! 🙏
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Transfer Taxation (Estate and Donor’s)
Please tell me if may mali 🙏 Thank you!
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Value-Added Tax
Reference: Sir Rex’s Pre-recorded Lecture and Tabag 2023 Reviewer
Please tell me if may mali po akong naisulat. Thank you! 🙏
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Notes on Revenue and Collection Transaction Cycle
Source: Sir Escala Lecture
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High-Yield Topics for AFAR according to Sir Bagayao:
1. Partnership
2. Revenue Recognition
3. Business Combination
4. FOREX
5. Cost Accounting
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Specific Percentage Tax
Reference: Sir Rex’s Pre-recorded Lecture and Tabag 2023 Reviewer
Please tell me if may naisulat akong mali. Thank you! 🙏
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Depletion of Mineral Resources (info overload slight hahaha try ko isummarize pa pag keri na ulit balikan topic)
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VAT-Exempt Sales and Receipts
Reference: Sir Rex’s Pre-recorded Lecture
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Expenditure and Disbursement Cycle
Reference: Sir Escala Lecture
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Super amazed ako sa roommate ko. Nakakauwi siya ng 12 am pero gigising siya ng 6, then 7 am out the door na agad si girl. The determination and discipline it takes is no joke.
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Both accountancy graduates parents ko na hindi nakapagtake ng board exam because I was very quickly brought into their lives and they lost their timing because they needed to support me.
Sana makapasa ako and makita nila na naachieve ko yung dreams nila dati.
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Natatandaan ko kinuwento sakin nung ate ko. Yung magaling daw niyang kaklase nun, nagbreak-up sila nung girlfriend niya, and dahil sa heartbreak, tinapos niya buong prac book ni valix in one night.
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Other countries are making qualification for CPA easier because of the shortage.
PH: Mas pahihirapan pa natin yung exam.
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Iba talaga yung peace of mind na binibigay ng pagpasa sa CPALE. Kaya sa mga CPA aspirants na nagrereview ngayon, super ibigay niyo na 100% ng effort ninyo. It's really worth it, pramis.
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Notes on Errors for Proof of Cash
Need ko iexpress in words ang understanding ko for the concept para may madigest ko huhu Pakisabi po if may mali, thank youuuu
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Can't believe talaga na napasa ko CPALE na di ko gets revenue recognition.
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Good morning!!!!!! Di na nakatulog ng maayos hahaha
Try ko po ayusin notes ko and ishare this weekend. Hindi naman po sila ganun karami and wala po for every topic, but I hope na makatulong sa inyo as much as they have helped me.
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I have been recently informed that someone has been selling my notes. Ako nga di ko binebenta, ano karapatan niyong ibenta ang pinaghirapan kong gawin?
Unfortunately, I'll have to restrict copying, downloading, and printing of my notes for this reason.
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CORRECTION: As per BSP Circular No. 1162, legal tender limit is as follows:
Thank you to
@nesarang0416
for noticing it 😀
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Di ko alam if sasabihin ko na ba sa parents ko or what na tonight na results
Yung kaba ko talaga di ko na maexplain, basta alam ko lang na never pako binigo ni Lord.
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[ 010423 TD 🌼] Update
[√] Notes for Intangible Assets
[] Sales Part 2 - Confirm Answers to Questions
[] First Day of Class! Attend Orientation
[] Plan a general study schedule
Di ko alam if enough na notes na to haha
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PRC BOA, bakit po hindi rin 4th week ang October 2023 LECPA? CALLING PRC BOA FOR ANSWERS 😭
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Officially part of P&A 💜
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Sir Rhad: Meron tayong fast and slow learners, but eventually, everyone will reach the peak of the learning curve.
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Yung confidence ko, wala sa sarili ko. Nasa promise ni Lord. So never cease praying.
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11 hrs nalang and tapos na itong season na to. I’ve learned a lot about myself and how I want to live my life during this period, and no matter the results, I’m confident that I have improved a lot. Bonus nalang talaga yung papasa ako.
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Hi, just wanted to let people who follow for notes know na tapos na po ako sa notes ko, and nasa recall phase na po ako for Sept-Oct LECPA. Wala po muna akong malalabas na notes until matapos ang boards.
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Checks Received from Customers
Source: Sir Brad/Mr. Accounting
I was surprised that these weren't in my CCE notes. Sir Brad ftw
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Organize ko lang para di ako nangangapa every time
CCE:
- Mr. Accounting:
PCF:
- REO Audit of Cash:
Bank Recon and Proof of Cash:
- Pinnacle BR:
- REO BR and PoC:
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Ireraise po ba ninyo sa BOA? 😭 Sana po mabigyan kami ng hustisya.
Again, we demand fairness in the difficulty and nature of questions. The goal should be to produce CPAs with basic knowledge in relevant business laws. As such, trivial and unnecessary questions must be eliminated.
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LECPA D-28:
“Do not be afraid or discouraged, for the Lord will personally go ahead of you. He will be with you; he will neither fail you nor abandon you.”
Deuteronomy 31:8 NLT
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Bakit hindi linalagay sa handout yung information na nasa pre-recorded vids na ganto karami? Genuine question ahahha
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Marami pa ako goals after CPALE, so need ko na talaga ipasa to. I've been stagnant in university for 4 years, and ngayon lang ulit ako nangangarap, hindi ko hahayaang tumigil ulit buhay ko.
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Uyyyy nakapasa ako sa graduation exam namin 😭 On track for graduation na po ako!!! I'm so happy huhuhu CPALE nalang iisipin niyan. Kaya ko rin ipasa yun, in God's name!
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Sabi ng dad ko, mas okay na daw sa kanya if wag na ko magboards 😓 I've disappointed them a lot with my undergrad results so far kaya siguro wala na sila ineexpect sakin. Even so, I want to take the boards for myself, not for them. Laban lang, self 😶 Para sa sarili mo yan
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Wala ako masabi about sa exam haha, basta nasa isip ko is may pahinga na ako until results. Tas laban ulit, either for job seeking or for a retake.
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I’m kinda thankful na di naman ako academic achiever, meaning medyo wala naman talaga nageexpect na papasa agad ako. Of course, my family does expect this, pero alam ko na di nila ako ijujudge for it, so I’m at peace kahit ano man maging results. I do hope I pass though.
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I have friends who shifted to BSMA when we were in 2nd year. And now, after graduating, they are fighting for the BSA degree once again, and eventually for the CPA title.
Nakakainspire yung drive nila 🥹
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LECPA D-27
“Before you do anything, put your trust totally in God and not in yourself. Then every plan you make will succeed.”
Proverbs 16:3 TPT
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Maiiyak ata ako huhu akala ko talaga di ako makakapasa. I already steeled myself to get a 65% below score kase sanay na talaga ako na laging bagsak nung undergrad, pero iba talaga ang plano ni Lord. I will take this momentum na binigay niya sakin para makapasa ng actual CPALE.
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LECPA D-28
“I tell you, you can pray for anything, and if you believe that you’ve received it, it will be yours.”
Mark 11:24 NLT
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Not me already thinking about work options after boards. Basta no matter the results, work na ang kasunod. Walang choice.
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Experienced auditors, help po hahahaha
Ano po kase differences ng CAJEs, RJEs, and PAJEs?
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Consistency is key. Create a routine that is not too taxing and something that you can do everyday with appropriate breaks. Mahirap kase ang maburnout.
Dear October 2023 CPAs,
What is your number 1 advice to the May 2024 LECPA reviewees?
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Sa audit firm salary + living in Makati, ilang years kaya bago makaform ng 6 month emergency fund.
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Yes, magiging CPA tayo 🙏
Have faith in what you just prayed about.
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I don't understand bakit nakakahiya when you are working hard for something. Bakit kailangan lagi ba na magmukhang effortless ang achievements? Nakakatrauma kaya ikeep up ang image na ganyan. Di ko gets minsan talaga mga matatanda 🫠
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JUNE 3, 2023 - 9 HRS OF F2F CLASS
1. Accounting Standards
2. Conceptual Framework
3. CCE
4. Receivables
5. Inventories
6. Biological Assets
7. Half of PPE
Mabilis dapat magsulat kay Sir Vhinson 😆 Pero mabilis ang oras pag nagdidiscuss siya.
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Narerealize ko talaga during my review na intrinsic ang desire ko for learning. Gusto ko naman nag-aaral, pero my pace talaga ako na di fit for exams and assessments. Minsan kase gusto mo lang namnamin yung mga inaaral. Nahihirapan ako internally kase alam ko na need bilisan 😔
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Ngayon ko palang nafifeel yung totoong takot na baka hindi ako makapasa 🥲 Confident pa ako nun na basta mageffort lang ako, makakapasa eh. Pero di lang effort kailangan. Dapat may game plan din talaga. Aayusin ko na and mas magiging mindful na ako sa review starting tomorrow.
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Sa mga nagrereview ngayon na nagpaplanong mag aud firm, aralin niyo maigi aud theo niyo, pero most importantly, aralin niyo excel shortcuts 🤧 they save so much time seriously, pang-iwas OT
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Wait nakakakilig, may 1.75x na ang REO app😭 tas ang ganda rin ng ginawang presentation ng list of videos nila. What a way to start everyone's morning! Nakakagana tuloy manood ng videos.
Lumelevel up REO, so as a REO reviewee, mag-level up din dapat today 😤
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Goal ko after PB - By August 31, tapos na lahat ng pre-recorded videos and nasagutan na lahat ng available live lecture handouts. Mastery na dapat starting September 1.
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Makakasurvive ba mga introverts sa aud firm or in any corporate setting. Kinakabahan na ako sa mga social activities HAHAHA
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As much as I don't like financial and money matters, di ko rin maimagine sarili ko na wala sa accounting. Like, iniisip ko mga other jobs na tinake into consideration ko before, and I still stand with the belief that it was the best decision for me to take this course.
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It all boils down to how you do it, imo. My routine is:
1. Read book and handout; watch vidlec (note keywords)
2. Answer problems (observe patterns)
3. Write how the topic flows in your mind and emphasize hard to remember details
4. Make a summary map for recall
Meron po ba dito Hindi na nagnonotes? Na nakarely na lang sa HO's ng mga RC's? Very time consuming mag notes. Huhu
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Career wise, eto mga factors na inisip ko (purely my own, probably not applicable to others):
1. ayaw ko humawak ng pera
2. ayaw ko ng traditional accounting
3. ayaw ko ng finance-related job
4. di ako bagay sa consulting
5. I HATE TAX
6. gusto ko lumabas ng PH
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The older I get, the more I become indifferent sa paligid ko. Andali lang para sakin magcutoff ng something without prior notice. I’ve always thought that this was a bad habit, pero di ako makacope kapag nafifeel ko na hindi na ako belong somewhere - so I just cut it off entirely
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Reference: Sir Bagayao
What source of obligation supports the following:
"Husband supports his wife."
"Wife supports her husband."
Quasi-Delict
392
Delict
121
Law
1716
Contract
946
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Uyyyy may ganto naaaa 😭 mas convenient na ngayon pagsabayin everything sa ipad
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There's no point in thinking that you could have gotten a higher CPALE rating if you deferred. The fact of the matter is, you took the risk, passed, and you have different circumstances now. We have different metrics for measurement at work. Dun na tayo magfocus. Tapos na CPALE.
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Pag nagsasalita si Sir Bagayao, feel ko nasa church ako 😭
"Mga kapatid..."
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May isasama pa raw na 4 topics sa First Preboards, idk if final na pero mga narinig ko ito:
1. Government Procurement Law
2. Consumer Protection and Lemon Law
3. Philippine Competition Act
4. Anti-Bouncing Checks Law
@REOPampanga
classmates, tama po ba 😆
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Gusto ko umiyak. Bakit laging ang hirap para sakin ng AFAR? Andito na lahat ng materials para sakin pero di pumapasok sa ulo ko nga concepts talag. Bawat page nalang andami kong tanong???
The frustration is building up huhu
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Pwede na ba agad ilagay sa resume yung CPA kahit na wala pang oathtakibg and di pa nakuha license hahaha
Paano po?
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Tbh nung boards I think I relied more on instinct sa pagsagot ng mga to dahil sa time pressure haha
Grabe ka na intercompany transactions 😭😭🥹🥹
Ano pa ba ang shorcut ? 😆
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My mom told me na super baba raw ng salary ko as a CPA nagyon. It's not like I don't understand. Since I passed the CAPLE, my parents began having high expectations about my career and financial capability. It's so hard to tell them na gusto ko magstay dito even with this salary.
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Omg 🥹 parang nagegets ko na finally problems sa handouts sa AFAR sa revenue recognition huhuhu worth it basahin book ni Sir Millan (yun lang meron ko)
Nasagutan ko sila before habang sinasabayan si Sir Ngina, pero parang nagka "enlightenment" ako bigla sa mga solutions.
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Ganto iniisip kong magiging review sched ko pagkatapos ng finals and pagkasimula ng f2f review. Can I ask for an opinion sa mga currently f2f reviewees dito? REO po ako btw XD
Clarification: Friday HOs are live lecture HOs, plano ko sagutan on that day, keri ba hahaha
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Inistalk ko REO youtube account lmao
Papanoorin ko mga to pag breaks maybe cause of curiosity mostly
Preparing for CPALE:
Staying Motivated:
Tips for RFBT:
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Papasa ako kase kailangan ko na maopen up time ko para magserve kay Lord sa church. This LECPA is holding me back from devoting my time sa service.
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Pinakakalaban ko lagi sa exams is carelessness. Let me please have the presence of mind bukas, Lord. Let me please practice a calm mind, and wala po sana ako maskip na mga phrases while reading the questions.
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It's all becoming real to me now, na sa Makati ako magwowork. Nakakatakot na parang ewan yung mga uncertainties. Pero alam ko na kailangan kong lumabas sa comfort zone ko if gusto kong umusad. Kakayanin to.
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Not me looking for testimonies na hindi nila natapos irecall lahat pero nakapasa 🫥 Malala na po ang delulu
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Sa mga audit theory exams namin, laging sinasabi namin na, "icommon sense nalang natin." Tas nagtanong yung isang non-accountancy friend ko, anong klaseng common sense, patingin daw ng mga questions and she was like. "Alien language ba dis, or wala ba kong common sense?" 😂
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Ang hirap kapag mismong parents ayaw maniwala sa mga gusto mong gawin in the future. Dahil ang baba kase ng sweldo at my junior associate level 🥲 Tataas naman to diba? 😭
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First day ng F2F ng REO today? Good luck po sa mga REO Batch 7 babies 🤗 Basta keep in mind lang na mas importante parin mga pre-recorded vids kaysa f2f class. Wag mapressure na pumasok if alam mong di nagwowork for you ang f2f.
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