NPH @ndhshmCPA
CPA October 2025 Joined July 2024-
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LAW OF CORPORATION [A THREAD] 1. Mnemonics 2. Comparisons in table form 3. Voting Rights 4. Quizzers P.S. Sobrang lawak pala talaga ng scope ng Corporation pero kung araw araw kong irerecall - KAKAYANIN!! Happy Aral! 💛
escape from taxation (mal dei) m-inimization a-voidance l-egal d-odging e-vasion i-llegal soper nalilito ako sa two na to eh
FS Analysis Keys: Net → difference Ratio → divide Turnover → denominator is the avg of the name of the TO; numerator is Sales or “Where they come from” Margin → denominator is Sales Return → numerator is Income → denominator •IS component : DO NOT AVG •BS component : AVG
(x = not independent)
Dahil hindi organize ang bookmark ko and nakakalito na, so cinompile ko na mga nakikita ko rito. Credits sa lahat ng owners, sana masarap ulam nyo palagi MS - x.com/JAVfCPA/status… AT - x.com/JAVfCPA/status… RFBT - x.com/JAVfCPA/status…
Dahil hindi organize ang bookmark ko and nakakalito na, so cinompile ko na mga nakikita ko rito. Credits sa lahat ng owners, sana masarap ulam nyo palagi MS - x.com/JAVfCPA/status… AT - x.com/JAVfCPA/status… RFBT - x.com/JAVfCPA/status…
Eto na yung table2 na atake. Save nyo ha. HAHAHAHA! Yung PV Lease Payment same lang yan sa Lease Liab. Alam ko alam nyo yan. HAHAHA. 😌
📌AUDITING — AUDIT SAMPLING Summary Table between Alpha and Beta Risk (excuse the penmanship po, 'di na narewrite hehe)
Sharing how I can solve “Gain on Sale and Leaseback” in under 2 minutes: disclaimer: use at your own risk.
Here's the Last-Minute Tips for the CPALE May 2024 on RFBT by NBV. bit.ly/4bJ2KKs IMPORTANT NOTE: This document is not meant to replace adequate review time and reputable reference materials in preparation for the CPALE. This is merely a supplementary aid and should…
hi! will be dropping the link for my summary notes for special laws, just in case someone needs it. hope this will help you out! happy aral! 🫂🫶 just dm me if there are corrections to be made 😊 source: c/rc handouts Special Laws: drive.google.com/file/d/1Kx2-sw…
LABOR LAW ; GOCC GOCC with / without original charter :
AFAR High Yield Topics: -BusCom -HOBA -PFRS 15 -Partnership Scattered na yung iba. RFBT: -ObliCon -Sales -Credit Transactions may konting Corpo, Coop, Partnership and Special Laws
High-Yield Topics for AFAR according to Sir Bagayao: 1. Partnership 2. Revenue Recognition 3. Business Combination 4. FOREX 5. Cost Accounting
📌 FAR — INVESTMENTS Table Summary for FVPL, FVOCI, and Inv. In Associate Source: Sir BCV's F2F Discussion (FAR, Pinnacle)
MNEMONICS:
TAX UPDATES TO REMEMBER: - Senior Citizen: groceries worth up to ₱2.5k per week - PDIC: ₱1M insured & above ₱500k deposits to file - De Minimis: ₱7k Clothing Allowance
CREAT MORE notes from Sir Brad's Tax update lecvid
(add ko nalang din) MS 📍Economics - quizlet.com/ph/1025137294/… AUDTHEO 📍RA 9298 - quizlet.com/ph/999254926/r… 📍Code of Ethics - quizlet.com/ph/999234862/c… FAR 📍Revised Conceptual Framework - quizlet.com/ph/1024454803/… AFAR 📍 Government Accounting - quizlet.com/ph/1002897937/…
(add ko nalang din) MS 📍Economics - quizlet.com/ph/1025137294/… AUDTHEO 📍RA 9298 - quizlet.com/ph/999254926/r… 📍Code of Ethics - quizlet.com/ph/999234862/c… FAR 📍Revised Conceptual Framework - quizlet.com/ph/1024454803/… AFAR 📍 Government Accounting - quizlet.com/ph/1002897937/…
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