L, CPA
@shetriestostudy
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#studytwt #studytwtph CPALE May 2023 passer 🫶🏼 (pinnacle reviewee)
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Here's the notion template since max of 10 na ang guests hehe kindly duplicate it na langg for those who will be using this!! nag-iwan ako ng first two weeks sa calendar para maging guide niyo hehe
aral well!
after non, ililipat ko sa notion yung nasa sticky notes para maayos ko format niya doon at para maincorporate ko yung iba ko pang makikitang info from other materials.
i like notion kasi compiled na doon lahat ng notes ko at ofc yung calendar and tracker ko hehe
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Mataas ba talaga passing rate ng ibang universities dahil magagaling ang naproduce nilang students or dahil sinala na nila at may mga natanggalan na sila ng chance na estudyante?
Ang lungkot. Hinanakit ko talaga ang battery exams at qualifying exams.
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Prescription period:
1. Quasi[x] contract - 6 years
2. Oral contract - SPG alert: 69 so 6 years hehe
3. WritTEN contract - 10 years
4. Court judgment - court = 5 letters x 2 = 10 years
5. qu4si-delict - 4 years
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Employee Benefits (Defined Benefit Plan)
Lecture by sir rain
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Guys, pinipilit niyo bang mag-aral kahit parang ayaw ng katawan at utak niyo? hahaha
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Pinnacle lang talaga ang baon ko for boards. Hindi na ako nakapagsagot ng ibang review materials from ibang RC. Noong umpisang part lang din ng review ako nagkaroon ng luxury of time to answer sa review books. Thank you, Pinnacle, malala.
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Habang wala pa ang results, gusto ko lang itong ilabas.
I admire the mental fortitude of other CPALE takers na despite them failing before, mas nagkakaroon sila ng grit to take another exam para sa pangarap nila. Kasi tbh, alam kong I do not have that same mental fortitude--
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baka may gumawa sa inyo ng quizlet flashcard for corpo and coop voting?? HAHAHA
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[Derivatives]
call option = spot - exercise (s - x)
put option = exercise - spot (x - s)
clue: sex call so kapag call option = s - x
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Kung may nahihirapan dito na imemorize yung de minimis benefits, so far ang pinakaeffective sa mga napanood ko even noong undergrad ay yung kay sir win sa youtube :)
#studytwtTAX
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🌿in case katulad ko kayo na kinakabahan baka biglang malito sa boards pagdating sa years years chuchu
term of office of members of the board:
stock - 1 syllable - 1 year
nonstock corp - 3 syllables - 3 years (pwede rin trusTHREEs)
educational - 5 syllables - 5 years
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can u imagine just how fast the night changes ??? keme
Aug 2023 vs Aug 2024
Happy werkversary 🥰
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Share ko lang itong template ni Sir alger for HOBA. Sobrang helpful kasi mas madali iworkback yung amounts kapag may HO and outsider, kesa kapag nakahiwalay
Mas madali rin macompute agad yung true net income when asked
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Intellectual Property Code Mind Map
(Section 1 to Section 19)
note: di ko na nilist yung mga duties nila hehe ninote ko lang yung mga tingin ko makakalimutan ko and need ko maskim before actual boards
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hilig ko magbasa ng testimonies ng ibang nakapasa sa Pinnacle page and gusto ko lang ito ishare baka may need ng assurance na kaya ang 4 months review 🥹
nakakabilib kasi yung ilang months (2, 3, or 4) lang review nila. ang galing talagaaa.
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Tweeting this now dahil baka mawala sa isip ko kung kelan malapit na ang boards:
Kung gahol na talaga sa oras, mas helpful madaanan ang pre-week lectures ng review center niyo kesa makapagsagot ng final preboards. Promise. Big help yung quick recall sa lahat ng topics.
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skl as an average student at bumagsak noon sa integ sa dalawang subjects, sobrang ayoko talaga magtake ng CPALE nung May.
Pero habang nagrereview, inenjoy ko siya and binago ko mindset ko. Kung ang mindset ko ay "rereview pa ko, babagsak din naman", mas mapapagod ako.
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stop comparing yourself to other reviewees. cancel the noise. focus on yourself. celebrate your win and assess your loss.
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TAWANG-TAWA AKO PLS HAHAHAHHAA NAGREVIEW SA OMEGLE
totropahin ❌
titikman ❌
rereviewhin ✅
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sharing here kung paano ko sinosolve yung sa Audit of PPE hehe normally yung PPE and Accumulated Depreciation lang yung may t-account pero medyo nahirapan na ako magsolve sa paper kaya naglagay na rin ako for depreciation expense.
#studytwtAUDPROB
#studytwtFAR
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nakakahiya na kay daddy huhuhu need ko talaga makapasa ng boards :(( daming sinasacrifice ng family ko to support me huhuhuh
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sobrang cute ng studytwt. ito yung ineexpect kong tulungan based sa mga kwento ng mga seniors na "wag kayo magsame-same ng review center para nakakapagshare kayo ng notes"
akala ko dahil online lang review ko, wala ako makakashare-an pero lahat nagsheshare rito sa studytwt
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skl etong memory enhancer na ginagamit ko. 2 months ko na siyang tinetake and talagang naenhance naman memory ko (from being sobrang makakalimutin) and since may green coffee bean extract siya, may days na ramdam ko gising talaga ako haha
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THANK YOU SA MGA NAGDASAL, SA SUPPORT, AT SA NOTES, STUDYTWT!!!
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bale tama ba na:
1. If constant ang denominator, change in numerator is directly related to ratio
2. if constant ang numerator, change in denominator is inversely related to ratio
3. if change in both, follow yung may maliit na change?
recalled fs ana today and sobrang na-appreciate ko talaga yung tip na tinuro ni sir karim on ratio. sobrang time-consuming ng ginagawa ko dati kasi nag-aassume pa ako ng numbers lol
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Sobrang inconsiderate nung timing ng nagpost na false marketing daw ang Pinnacle given na 3 weeks na lang CPALE na. Ang undermining pa ng statement na "To those Pinnacle babies, feel free to downvote me pero sana tanggapin at aminin nyo na pang-supplement lang ang Pinnacle"
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CPALE MAY 2023 PASSER CUTIE ✨
HIGHEST PASSING RATE SA CPALE HISTORY CUTIE 🤞🏼
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sir brad nagpapicture kay kathryn bernardo charot sa akin HAHAHAHA
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📌 industries w/ min. req. as to Filipino ownership:
POsES - 60%
(P)ublic utility
(O)wnership of land - 60% of the (s)tockholders
(E)xploration, evaluation, and development of natural resources
(S)chools/Educ. Institutions
Advertising - 70% (7 consonants)
Mass Media - 100%
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random reminder: attestation, assurance, and audit can be used interchangeably but when it comes to their scope of service, it's
assurance > attestation > audit
because assurance encompasses both attestation and audit, while attestation is broader than an audit.
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if u need something to hold on to today:
"and since when did timing favor those who were ready? timing favors those who try."
i love this quote so much
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share ko lang itong natutunan kong formula kay sir rain. nakakatuwa kasi from eynabex, may mas madali pa pala which is etong formula na to for least squares method.
mas nadadalian kasi ako here mehehe so baka maging savior niyo rin para sa hirap sa eynabex
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sana pagkakita natin sa test papers sa boards, overstated pala ang difficulty at masagutan natin lahat haha
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Akala ko ba in need kayo ng accountants/auditors/tax practitioners, regardless kung CPA o hindi? Bakit di niyo mapakita na talagang need niyo by providing them the pay that they deserve? yung angkop sa ekonomiya ngayon jusq naman hahhaha
ang bababa naman ng gross pay ng firms hahaha wala na bang ihihigher banker yan (di pa ko nagaapply based sa sagap lang kakawalang gana much)
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PLS ANG LALA TALAGA NG FAR. sana ginawa niyo na lang financial equity reporting. bwiset
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thank u sa nagrecommend ng ganitoong routine nilaa. will def try this starting tomorrow !!
so far, guys, saan kayo mas komportable or tingin niyo mas effective sa inyo? tapusin muna lahat ng topic kada subject or allot per week per subject or allot per day per subject? :)
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okay, super legit na talaga. totoong CPA na talaga ako + di ko lang to kapangalan kasi mukha ko talaga nasa ID ko
HAHAHAHA
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revised corpo pero naghahanap pa me ng voting requirements solely haha
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Accounting for Bad Debts
isa to sa mga pinaka-ayaw kong topic kasi gulong-gulo ako lagi dito noong undergrad, sa review ko lang pala siya super maiintindihan
Allowance Method - GAAP accepted
Direct Write-off Method - BIR prescribed
#studytwtFAR
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dahil ayoko nang magkabisado sa sales, iaasa ko na lang sa clues ko
emptio spei - emptio s(ale of ho)pei
emptio rei speratae - emptio (futu)rei speratae(ng) (taeng - thing)
traditio constitutum possessorium - possess(vend)orium
traditio brevi manu - b(uye)revi manu
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law on cooperatives hahaha
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isa sa dahilan kung bakit hindi ako lumalapit sa mga kaibigan kong nagrereview for May boards ay natatakot ako sa mangyayari sa akin kapag hindi ako nakapasa tapos sila ay nakapasa.
natatakot ako na kapag nasaksihan ko pareho yung journey namin, maging harsh ako sa sarili ko.
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OMG VOTING REQUIREMENTS FOR CORPO
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tumatak talaga na turo sa akin ng AP teacher namin sa economics ay yung GDP at GNP
GDP = Gawa Dito sa Pinas
GNP = Gawa Ng Pinoy
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Ang inalala ko lang talaga nung boards para dito ay: PENIS (na binago ni sir brad para wholesome)
PENIS -> nageexist sa mga lalaki -> inherent hahahaha
INHERENT LIMITATIONS
(SPINE)
S-itus of Taxation (Territoriality)
P-ublic purpose
I-nternational comity
N-on-delegability of the taxing power
E-xemption of the gov't
CONSTITUTIONAL LIMITATIONS
-composed of 17 ito, basta take note of the SPINE and if wala doon meaning, CL yun.
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nahirapan din ba kayo sa FAR o ako lang? hahahah nasan ang valix type 😭😭
yung AFAR mukhang kaya naman pero sobrang kulang sa oras.
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Receivable Financing thread
this is me trying to summarize Receivable Financing
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I hope ako naman ang next na magseshare ng cpale result stories :((((
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ambag ko tonight sa studytwt
Topic: Budgeting
budgeting and profit planning are often used interchangeably but profit planning is broader than budgeting. budgeting is a tool for profit planning. (Management Advisory Services, Roque)
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[RPT]
Lands: Assessment Levels
SMIC - Singkwenta - Mineral, Industrial, Commercial - 50%
A - jejemon letter for A is 4 so 40%
RTwenty - Residential, Timberland - 20%
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@sirbradpinnacle
mga maiksing tips lang bilang di super talino & saktong sipag lang na reviewee before haha:
1. trust your review center
- wag mapressure na magdalawang rc. magtiwala talaga na matuturo lahat ng topics at mahalaga ay may practice naman.
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prediction sa grade ko sa boards (highest to lowest)
1. Aud
2. Tax
3. RFBT
4. MAS
5. AFAR
6. FAR
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Ang dami namin sa St. Jude ngayon. Lord, sana talaga kaya mo kaming iaccomodate lahat pls walang iwanan :(((
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sa ibang bansa naman tong ecommerce act na to :(( hahahaha kaya di masagot eh!! haha
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"this is the culmination of all your efforts. it's time to realize your dreams"
:((((((((( HUHUHU sir brad :(((((((
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And I am so scared to not see my name on the list. To be "rejected" for the second time. Kasi alam kong hindi ako ganun katatag mentally and emotionally.
And so I pray to God every night that I hope to see my name on the list and to prepare me for whatever may happen.
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basically not accepting anybody's opinion on why i failed (kung sakali, pero syempre sana pasado) kahit BSA or CPA pa hahaha walang nakakaalam ng performance and pinagdaanan ko bukod sa sarili ko. bow.
self reminder: starting today hanggang release ng results, wag pansinin ang mga comments/opinions ng mga non-BSA/CPA related people kasi wala silang idea kung gaano kahirap yung exam. their opinion doesn't matter. ang mahalaga, ginawa natin ang best natin until the end ☺️
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almost a year since i took the risk of taking the boards. “risk” bc of the uncertainties and things i dont want to experience again should i fail.
now, looking batch at my journey, i still get excited whenever I get to chance to tell other people my journey (how i reviewed,
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Para sa mga catholic and nagnonovena, heto pala yung four prayers na dinadasal ko.
Here are the prayers. Tbh, I just grabbed this sa prc fb page. Pinost to noon ng isang newly registered criminologist na may nakakainspire din na story. I just saved it kasi sabi naman nya dun this is for sharing to everyone taking whatever board exam. 😊
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baka pwedeng magkaroon tayo ng tg or discord where we can send links or photos of specific problems or theories that we found challenging para mapagpractice-an din ng ibang nagrereview na iba ang materials na ginagamit
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directional testing:
TS (taylor swift):
(T)racing - from (S)ource document to accounting records
(C)ompleteness - (C)ornelia street by TS
VG (VicE Ganda):
(Vouching) -from (G)eneral journal (accounting records) to source document
-> (E)xistence
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with 89 days left, i need to be strategic with my time.
2 weeks before boards (14 days) - memory recall and lots of practice
i now only have 75 days to cover 79 topics.
kaya yan, self. tiwala lang.
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grabe yung panic ko pagkagising ko ng 8 AM. Sumisigaw ako ng “OMYGHAD LATE NA KO YUNG BOARDS” tapos nagising din at gulong-gulo kasama ko panay “ha?” siya. nakitulog lang ako sa kanila dahil gummimick kami kagabi. ready na sana ako dumiretso na lang since nagpaumaga lang ako
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sa mga nagtake po ng CPALE before, panong recall po ginawa niyo for FAR and AFAR? Esp. FAR? Hehe focused na lang ba kayo sa theories or focused kayo sa practice? and baka may maaadvice po kayo on how we can smartly recall for these subjects huhu
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[Coop]
Minimum number of members of Secondary and Tertiary Cooperatives
Federation - 10 letters - 10 cooperatives (primary if secondary, secondary if tertiary)
Union - 5 letters - 10+5 = 15 cooperatives (primary if secondary, secondary if tertiary)
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Hi, studytwt! We are looking for Tax Associates! Join our cluster! 🫶🏼
If you wish to apply, send the following documents to kabflores
@reyestacandong
.com with the subject "Application for Tax Associate":
1. Updated CV
2. Transcript of Records
3. CPALE board rating
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rfbt: 23/25 (final count na talaga haha may mga 2 days kasi sa calendar sksks)
tax: 18/19
far: 36/40
afar: 15/18
mas: 14/14
aud theo: 13/13
aud prob: 9/9
total topics: 128/138
POC: 92.75%
konti na lang talaga huhu kapit ka lang self. sana lang talaga marecall.
rfbt: 24/27
tax: 18/19
far: 32/40
afar: 13/18 (miscounted before)
mas: 12/14
aud theo: 12/13 (miscounted)
aud prob: 8/9
total topics: 119/140
POC: 85%
umay na ko so much
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hahaha lintek na law on sales, napakahaba pero kung susundin ng BOA ang TOS, 3 items lang hahahaha sana pinatay niyo na lang kami.
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ang ganda ng RA 11976 (ease of paying taxes act)!!!! me likes!!!
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grabe talaga parents ko :((( sobrang sweet nila daddy at mama!! panay remind pa sila na wag ako mapressure sa boards, na anuman ang results proud sila sa akin, na wag ko raw dibdibin masyado alam naman nilang ginagawa ko best ko :c
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helloo studytwt na nagwowork sa firm or private companies, can u pls help me decide po kung mag-audit ba ako or tax or accounting? hehe ur experiences will mean a lot!!
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after ko talaga maayos reviewers and notes ko online, ill share it huhu ang dami kasi 🤞🏼
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% of probability of occurrence
although kapag asset at probable -> contingent assest siya and disclosed lang. kapag reasonably certain lang pwede irecognize as asset
please correct me if im wrong. dito me nalilito since iba-iba minsan yung materials huhu
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SO MANY OF MY STUDYTWT MUTUALS PASSED THE BOARDSSSS KILIG ☹️☹️ CONGRATS GUYS
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HAHAHHAHAHAHAHHA problemado pa ko non pano gagawin sa pencil kasi nahihiya ako sa proctor. tas pagkalapag ko ng pencil ko, sinipa ko upuan tapos talagang dire-diretso palabas ng san sebastian tapos minake sure ko pang left foot unang tatapak palabas ng room HAHAHA
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ang hirap gumawa ng mind map hahaha anw eto yung try ko gumawa ng mind map for investment in equity securities pls correct me if may mali ako thank uu
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nakakalungkot pag mababa nakukuha sa preboards pero di siya kasing frustrating ng integ or quali exams na di mo alam kung anong mga mali mo and paano mo siya matatama moving forward hahaha
conclusion: mas madali tanggapin ang pagkakamali pag alam mo kung paano babawi
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ang swerte ng mga taong hindi panganay/may kapatid na panganay.
as a panganay, need ko tumuntong sa hs, college, adulthood mag-isa na ang guide ko lang ay mga kaibigan kong nauna nang matry yon. pero yung mga kapatid ng panganay, may mapagtatanungan sila directly.
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Magandang pagpractice-an for borrowing cost yung Problem 51-15 sa PracAcc by Valix 2019 ed
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