luv (may 2024 cpa) 🦄
@lavendercpa
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MAY 2024 CPA cutie 💜 • ReSA B47 • Pinnacle B7
🌈 • #studytwt
Joined October 2023
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FAR: Full PFRS vs PFRS for SMEs (Significant Differences)
Reference: Pinnacle (Sir Brad’s Discussion)
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Alam niyo ba yung feeling na feel mo hindi enough ginagawa mo rn sa review. 🥹 Like late magigising, late makakapagstart, matagal maunderstand ang lessons, matagal din sumagot problems, maraming breaks, tas late rin natutulog. Huhu. Hays ~ Ilalaban ko na lang talaga to!! 🙏🏼
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INVENTORIES
I. In-Transit Goods
FOB SP - Buyer
FOB Destination - Seller
FOB Seller (Free na si Seller) - Buyer
FOB Buyer (Free na si Buyer) - Seller
Freight Prepaid - Seller
Freight Collect - Buyer
*Freight is paid by the OWNER of the goods
(1/n)
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AFAR: Foreign Currency F/S Translation
Reference: ResA HO
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Nakita ko lang sa TG na may ganito raw na lumabas last May 2023 ~
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lm:
may 2024 - take cpale with confidence pakak chugug
june 2024 - magiging cpa na!!!
july 2024 - fully-fledged cpa!!
manifesting 🥹💜
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“You may not know it,
But you are living what your
undergrad self can only dream of:
A diploma holder, a graduate, a
CPALE reviewee”
You’ve already come so far!! 💙💛 —
@theklmanuel
🥺
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Now ko lang naencounter yung PERT 😭 eto pala yun HUHUHU
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DISSOLUTION OF A PARTNERSHIP
[INSOLVENCY] - Extrajudicial
[INSANITY] - Judicial
Mas mahaba si Insolvency so Extrajudicial siya haha
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Sobrang kulang talaga ng 24 hrs 😮💨 Cuz pano mapagkakasya yung Synch sesh -> Read/revisit handouts -> Answer review books 😭 tas syempre kakain, maliligo, magpapahinga ka pa at matutulog 🥹 BOA PLS BE GOOD TO US ALL 🙏🏼
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ACCTG FOR INCOME TAXES
A - Acctg.
T - Tax
I. Taxable Temporary Difference (-)
- Result to DEFERRED TAX LIABILITY
- INCREASE Income Tax Payable
- FAVORABLE to Accounting
Asset (A) > Asset (T)
Liability (A) < Liability (T)
Income (A) > Income (T)
Expense (A) < Expense (T)
1/n
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HAHAHAH SI SIR K NA NAGADJUST PARA SA ATING LAHAT 😭
@theklmanuel
YOUR INFLUENCE
@angelcpa2024
HAHHAHA
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Some motivational words from Kim Sabu himself. 🥺 In case you need it rn
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Dogshow malala talaga abot ni Sir K sa Batch 47 😭
Active siya sa GC - Dogshow!
Inactive siya sa GC - Dogshow!!
😭😭😭
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SO SOO SOO PRODUCTIVE today 😌 lecvid + valix revbooks
SIR BRAD SUPREMACY TALAGA SA FARAP grabe 😮💨
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Can’t believe na
#FinalTaxSession
na with Sir
@theklmanuel
🥹
NAIIYAK AKO BAKIT GANUN SIR 😭 THANK YOU VERY MUCH PO!! 🥹🫶🏼
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11:11 MAY 2024 CPALE HIGH NPR AT KASAMA AKO DUN!! 💜💜💜
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Six months from now CPA na ako 🥺 Six months from now CPA na lahat ng May 2024 CPALE takers 🙏🏼 Fighting everyone!!! 💜
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Dasal na lang talaga para sa Final PBs as someone na kakasimula pa lang ng recall this week 😭 Di na lang ako aasa talaga sa results!!
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THANK YOU LORD NATAPOS KO FINAL PBS 🥹🙏🏼 won’t expect sa results ang mahalaga nakasagot ako kahit papaano 💜
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Ang narealize ko this Final Preboards ay mahalaga talaga ang recall lalo na kapag mabilis kang makalimot (me)
Completion & Recall talaga!!
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Lord, thank you po kasi kahit papaano nakasagot ako today. 🥹🫶🏼 Bukas ule, Lord ha!! 🙏🏼
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Kabado bente talaga sa RFBT 🥹 Sana maalala ko lahat ng ito sa boards huhu
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From Mine ni Kween Yasmin to Yesterday’s Dream to Maalala Mo Kaya😭 Sir
@iamjohnaldrin
Patron Saint of Randomness
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Got my NOA today. This is it na talaga. Lord, please continue to guide me and give me strength 🥺 CPA BY MAY/JUNE 2024!!!!! 💜 LET’S GO, SELF!!!
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💜 [tax rates — quick recall] 💜
1. MCIT - June 15, 2020
1%
96
2%
63
3%
26
1.5%
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me na yan para sa final pb 🥰
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Lagi kong irretweet ito every Sunday 😌
Please be reminded that resting is part of the process. As with the accounting equation, all things must be equal. 😊
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1. CIP > PB: dami gawA -> Asset (Contract Asset)
2. CIP < PB: dami singiL -> Liability (Contract Liability)
All of which are Current.
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Last birthday ko na to na hindi ako CPA DAHIL PAPASA AKO SA MAY 2024 CPALE!!! 🥰💜
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BIR + Local Tax + Tax Remedies + Additions to Tax = SABOG UTAK HAHAHHSS
Tinapos q talaga lahat today para lang makaattend sa last synch kay Atty. K this sabadowww 🥹
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“Remember, beautiful things take time. Stop rushing things you want to last.”
Good morning, studytwt! 🌻
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Pano ba maalala lahat ng to sa RFBT huhuhu tapos eto pa pinakamahirap hayyyyyyuhuhuhu
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BOA pls sa May 2024 ezhan mo lang lahat ng subjects 🙏🏼😭
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PPE — Composite Method
No Gain or Loss is recognized at date of disposal
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II. Consigned Goods
Consignor - Included
Consignee - Excluded
III. Free Alongside (FAS) - Like FOB SP
Place of Seller to Vessel - Seller shoulders
Vessel onwards - Buyer shoulders
Thus, parang FOB SP, yung Vessel yung parang SP
(2/n)
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buti na lang talaga i have friends na kasama sa journey ko kasi at least i am not alone huhu. pare-parehas pala kaming drain na drain these past few weeks lalo na after first preboards at hindi pa namin mabalik ung routine namen before pbs 🥹 huhu
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“You just have to take the first step, even before you’re ready.” 🥹🥹🥹
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GRABE NAMAN YUNG MS nakakaiyak ka na tas una pa lang to ha!!!
KAPIT, SELF!!!
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Day 46 — MS and FAR. Gets ko na rin ECL dahil kay Sir Brad 🥹
✅ MS-06
✅ Loans Receivable
✅ Receivable Financing
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AUDPROBS SORRY NAMAN NA KUNG INAALAY KITA PASENSYA NA
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FAR and AFAR na jusqqq pasabog talaga na magkasunod pa sila HAHAHA
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Instant fav ko na agad si Sir Aljon! 😭 Funny + Witty + Magaling + LISTENS TO KPOP + Engaging HAHAHA ika nga ni Dj asa kanya na ang lahat!! HAHA
@ReSAcpareview
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III. Cost, Insurance, and Freight (CIF)
Insurance and Freight - Seller shoulders
Ownership (Cost) - Buyer already
IV. Layaway Sales
Delivery is done if PAYMENT has been FULLY PAID.
V. Bill and Hold
Billed already within the fiscal year = Valid Sale = Exclude Inventory
(3/n)
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“I can do all this through Him who gives me strength.”
Today is the day, ReSApeepz! Remember to always trust yourself, your preparation, and most especially, Him. You got this! Good luck to everyone!
💙💛
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Pagkatapos tumalak ng Withdrawal Method, motivational video ang ipapakita ni Sir Aljon 😭😭😭 IKA NGA NILA “THE DUALITY” ALIW 🤣🤣🤣
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Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
CPA BY MAY/JUNE 2024 🙏✨🍀🧿💫
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
Excited na akong pumasa 🤩🙏✨🍀🧿
CPA BY MAY/JUNE 2024 🙏✨🍀🧿💫
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Mapapasama tayo Lola sa list of passers this May 2024 CPALE!! 🙏🏼💜
Look! If lola is trying, then what’s stopping us?
Ps. Delete ko na lang if bawal ‘to ishare.
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LIABILITY AFTER PROPERTY EXHAUSTION
ABCD partnership; ABC - General, D - Limited
D is still liable beyond his contributions since his name is included in the firm name.
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MALIGAYANG PASKO STUDY TWT!! 🎄
I-claim na natin na last Pasko na natin to na hindi CPA!! Lord, alam ko pong birthday mo pero ang wish ko ngayong Pasko ay makuha ang CPA title sa May 2024 😭✨
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huhu audtheo >>>> audprobs talaga huehuehuehue buhat ng audtheo final pb grade ko waahh ok time to binge watch ap ni sir brad
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hello po, ask ko lang na pwede namang mas maaga pumunta sa appointment time if ever sa prc ano?
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Bakit ambagal ko lagi sa RFBT … Lord, di talaga ako matheories na tao 😭 sana makayanan sa boards tong RFBT 🥹 And ofc sa lahat ng subjs!! Huhu
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Hirap ng FARAP PBs talaga ng ReSA grabe huhu. Mapapaquestion ka na lang sa preparations mo talaga huhu
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“The mind gets tired TWICE as much as the physical body”
Very sakto sa naffeel ko lately lalo na kahapon nagguilty me na hindi mag-aral. Waah kaya remember to always take some rest!! 💜
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VII. Sale on Approval with Right of Return
Seller retains significant risks and rewards, but ONCE APPROVED BY THE BUYER, there is already a transfer of significant risks and rewards
[please correct me na lang po if may mali]
(5/n)
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VI. Sales with Repurchase Agreement
Generally, only a lease or loan
Lease: Repurchase Price < Orig. SP
Loan: Repurchase Price >= Orig. SP
EXCEPT
BUYER:
a. Has a RIGHT to request repurchase
&
b. Has NO SIGNIFICANT ECONOMIC INCENTIVE (NOT PROBABLE to EXERCISE)
(4/n)
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Day 37 — AT and AFAR. Took the 1st quiz sa AFAR and satisfied sa result (careless mistakes pa rin tho) ><
✅ AFAR Quiz 1
✅ AFAR-03 (Di ko naupdate kahapon so lagay ko here HAHA)
✅ AT-1 to AT-3
✅ Audit Planning and Materiality HO and LecVid (Sir Brad)
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IMPORTANT: Always add Interest Income when asked about the Total Revenue or Net Income of the Franchisor!
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11:11
Lord, birthday wish ko po ay ang CPA title this May 2024. 🥹💜
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“Your progress should be celebrated the most.” Salamat for this 🥹 As someone na mabilis mapressure sa progress ng iba huhu
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Me na to talaga 😭 Magagamit na naman manghuhula skills ko.
A for Amen
B for Blessed
C for Christ
D for Divine Intervention
🥹
alam kong dapat i-treat ang pb na parang actual cpale na pero wala talaga akong matinong recall 😭 baka magtitigan lang kami ng mga questions HAHSHAHAKAYAKOTO
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Happiest birthday to, my forever President!! 🥺🩷💜
Happy birthday to our Chairperson and President!
Angat Buhay is beyond blessed to have you as our constant inspiration and reminder of why we do the work we do.
We will always be with you in this fight towards a better future. 🇵🇭
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kaya pala grabe antok ko today huhu
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Nakakaiyak yung mga Tiktok vids na napasa BE huhu. Lord, sana po kami naman po yun this May/June 2024!!! 🙏🏼
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WAAAH after ng boards 🥺 another motivation para ipasa ang CPALE!! let’s gaurr
You asked for a fan meet? We GOT YOU, ONCEs! 🎉
Save the date for the
#TWICExOISHISnacktacularFanMeet
on June 1, 2024 at the SM Mall of Asia Arena.
JUST CHILL AND CHILL AND RELAX-LAX as more details will be revealed soon. 👀
#OWowOWow
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Answers:
1. 2% (1% sha from 7/1/20 to 6/30/23
2. 5%
3. Not Applicable (kulang ng date huhu dapat 9/16/20 yan haha basta repealed na siya starting 9/15/20)
4. 12%
5. 25%
6. 25%
7. 25%
8. 6%
9. 12%
10.12%
💜 [tax rates — quick recall] 💜
1. MCIT - June 15, 2020
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SUPER DASARB CONGRATS SIR BRAD!!!!! 💜💜💜
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Determine the following amounts that will appear in the consolidated balance sheet of the acquirer:
a. Goodwill arising from acquisition of Robinson, if any.
b. Current assets
c. Noncurrent assets
d. Total assets
e. Total liabilities
f. Ordinary share capital
g. Share premium
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thinking of sticking with sir brad na lang talaga sa FARAP huhu
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yung bestfriend ko tas tao rito sa studytwt nakatutok na rin sa queen of tears 😭
KONTING PUSH PA PAPANUORIN Q NA EP 1 MAMAYA HAHAHAHAUUHU
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til na ang pdj pala ay paul de jesus … takang-taka ako ano kaya yung pdj na review book sa afar 😭 eh yun gamit ko huehue tinuklaw ako kanina habang nagsasagot 😭
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HAPPIEST BIRTHDAY TO THE BEST TAX REVIEWER EVERR
@theklmanuel
!! 🥹🫶🏼
happy birthday sir k!!!
eme lang. awkward naman kung gagawan ko pa ng pubmat sarili ko diba ok na ‘tong bara-barang tweet hahaha 🤣🤣🤣
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Just in case you need some motivation tonight 🥺
“My God can
And my God will.”
Tuloy lang mga mhiema!! Papasa tayong lahat this May 2024 CPALE!!! 💜
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“Last farmer of the Philippines na nakapouty lips” 😭😭😭
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Good morning 🥹🌻
Through Him, with Him and in Him 🍀
“He promises to carry us when we are sorrowful and distressed; carries us when we are weak, fights our battles for us, and sustains us with His goodness; and promises to sustain us, and rescue us in times of our helplessness.”
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me 😭 sir pinipilit ko naman po talagang igets pero ang info overload talaga 😩
hanggang 1hr vid lec lang kaya ng utak ko sa farap, zone out na pagkatapos 😭 no choice na irewatch na lang 'to mamaya huhu
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sana na lang talaga kaunti lang AP sa exam huehuehue
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Sir Aljon ulit tomorrow YASS bias-wrecker ko sa ReSA 😍 HAHAHA
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