Calx, CPA

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

@JasperTagle Hello, Sir! What textbook would you recommend for the Intermediate Accounting series?

What you should do now: Focus on answering questions everyday for active recall. Issue: What if hindi ko pa naaral? Answer: Okay lang. Kapag may hindi ka na masagutan or alam, dun mo tingnan yung notes/handouts mo to understand the concept.

CPALE syllabus + number of questions per topic 🧵

Some things (and people) are best left in the past.

Kakaibang cravings ‘to. Love life.

Super konti talaga ng CPAs in academe 😔

So happy that Mondstadt characters finally get some buffs!

A low passing rate is not a source of pride. Mababa passing rate kasi alien questions? Parang quiz bee? Overly tricky Qs to the point of absurdity? A low passing rate can mean na mahirap ang exam, but if the difficulty is unnecessary and unreasonable, then what’s the point?

“The problem was never silent; the concept was loud” “Be a master of the concept, not a slave to the handout” -Sir German You dropped this 👑 sir German So excited for AFAR sa mga susunod na lectures.

AUDITING AT - Salosagcol MCQs quizlet.com/richinclaire/f… AT BY 11 SUPERNOVA quizlet.com/richinclaire/f… AT Wiley folder quizlet.com/richinclaire/f… AT - Magadia-Perlas MCQs quizlet.com/richinclaire/f…

Just bought Intermediate Financial Reporting by Empleo & Robles. So happy it already includes discussion of FS Preparation using IFRS 18.

Remember that 𝒕𝒉𝒆 𝒕𝒉𝒊𝒏𝒈𝒔 𝒕𝒉𝒂𝒕 𝒄𝒉𝒂𝒍𝒍𝒆𝒏𝒈𝒆 𝒚𝒐𝒖 𝒄𝒉𝒂𝒏𝒈𝒆 𝒚𝒐𝒖. You hone your critical thinking skills and your analytical skills. You learn as you go. Accountancy is not an easy course. Just keep going. You're doing great, buddy.

For me, it was always Taxation and Law 😅 So when you think Accounting is hard, you're not crazy. You're not alone. You might not do well in a class. You might suck at the moment, but you will come out of these classes as better thinkers.

𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 𝗶𝘀 𝗵𝗮𝗿𝗱! It will make you ask yourself. "Am I as smart as I think I am?". It will make you doubt your capabilities. There are subjects that will 𝗿𝗲𝗮𝗹𝗹𝘆 hurt you. It might be Intermediate Accounting, it might be Cost Accounting, or Auditing.

ang lala ng graduate rate ng BSA students nooo huhu

📸 Team PRTC

Here’s to hoping that the TOS be followed in the May 2026 CPALE onwards. One of the reasons why the CPALE is so difficult is the unpredictability of the topics that will be asked. May shortage po tayo ng CPAs and statistics show that very few who enter the BSA program graduates.

Most purpose is more burden than glory. -Mobius