Daeb @cdmcpa2024 Twitter profile

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Daeb

@cdmcpa2024

1 year

Maraming beses ko na ito nabasa this week, hoping this is a sign. This is your sign as well. ✨

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Daeb

@cdmcpa2024

10 months

PAS and PFRS summary ✍🏻 - baka lang din gusto niyo haha, though wala namang tinanong last time. FYR. :)

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Daeb

@cdmcpa2024

10 months

uy nadadaan ba sa inyo yung *a day in my life as an accountancy student* sa tiktok? hahahangfunnyniyapls siya na ata pinaka masiglang studyante sa bsa hahaha

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@cdmcpa2024

10 months

AFAR Notes ✍🏻 - This is not mine. I got this from someone also, pero share ko nalang din here. I often use this as a supplemental reference. Very helpful! :)

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@cdmcpa2024

1 year

Ranking my strongest to weakest Accountancy subjects: 1. 2. 3. 4. 5. 6. MAS AUD FAR RFBT AFAR TAX What’s yours? Hahahaha

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@cdmcpa2024

10 months

SMEs in a nutshell ✍🏻 • Please wag natin ialay si SMEs, lagi siyang present sa boards. Usually theories siya :)

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@cdmcpa2024

11 months

Nagflaflashback sa’kin lahat ng naging sacrifices ko for this review period. I hope I can make it this time. I know I have a lot of lapses, of which I could’ve done better, but I know He will make a way if this is the perfect timing. Lord, I surrender. ☝🏻

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@cdmcpa2024

11 months

Sorry guys I didn’t make it. Tbh nahihiya ako & ang lungkot pero this is not the right time pa rin talaga siguro hehe dahil nahirapan talaga ako. Thank you sa inyong lahat! Sana makita ko kayo next time friends! Will get back up again soon but for now I can’t process pa hehe ;)

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@cdmcpa2024

1 year

Plans for the final leg: ⚡️Re-write condensed notes and formulas on MAS, FAR, AT and AFAR for final recall purposes. Tax Gsheets of sir Brad is 💯 ⚡️Answer Wiley (AT) and iCare (RFBT) ⚡️Dayag and Valix 10 questions each topic ⚡️Outline RFBT on the syllabus ⚡️Pinnacle HOs on AP

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Daeb

@cdmcpa2024

1 year

Henlo again skl here ‘tong notes ko sa corpo (voting, meeting and other req) baka sakaling maka-help :) Re: voting para medyo magkaroon ng sense: •BODs’ required vote ay Majo or none. Bawal sila mag-vote if tungkol sa kanila. •OCS naman 2/3 or Majo. Heavier decisions ang 2/3.

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Daeb

@cdmcpa2024

1 year

Starting to outline the syllabus for RFBT lezgoo. Nae-enjoy ko siya tbh haha and mas efficient siya to recall the main concepts :))

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Daeb

@cdmcpa2024

11 months

Lord maski 75 lang and no grade lower than 65 please po 🥹😭🙏🏻🙏🏻

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Daeb

@cdmcpa2024

1 year

📌 For reference

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Daeb

@cdmcpa2024

1 year

Try delivery centers (PwC AC Manila or EY GDS) if you really wanna experience audit with good benefits. They provide greater compensation compared to local firms + a chance to be seconded to partner territories + mga bata kasama mo sa work so parang extension ng univ haha :)

Mr. Akawnting

@mr_akawnting

1 year

I guess starting ur career in an audtng firm is a privilege

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Daeb

@cdmcpa2024

11 months

Killer subject: MS Traydor of the year: AUD

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Daeb

@cdmcpa2024

1 year

Skl, I have 2 closest friends from college. 3 of us graduated last 2019. They both graduated laudes, I didn’t. October ‘19, the guy(right) got his title✨, the 2 of us didn’t. Fast forward to May ‘23, the guy(left) got his title✨. I hope this October po ako naman. ✨🥺

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Daeb

@cdmcpa2024

1 year

9/9/23-10/9/23 Dr CPA title receivable Cr Various accounts (Cash, effort, time, etc) 10/10/23 Dr CPA title Cr CPA title receivable May we reclassify our receivable this October 10. Last 3 weeks to go before our battle, kaya natin ‘to! 😊

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Daeb

@cdmcpa2024

1 year

Obligations quick check tayo haha Medyo tricky itong mga questions na ito hehe (na-test yung carelessness ko rito lol)

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Daeb

@cdmcpa2024

11 months

Ranking CPALE subj from hardest to medyo hard (for me) 1. RFBT: No comment. Maski covered mo to the simplest of details for sure mahihirapan ka pa rin. 2. AFAR: Difficult and time consuming. Maraming errors. Few sagotable items but you need to recall fast coz hahaba ng problems

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Daeb

@cdmcpa2024

11 months

Guys graduate na si Trisha Huang, Summa cum laude (hindi naman nakapagtataka) hahaha pero laking adjustment gagawin neto sa May hahahah ☠️

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Daeb

@cdmcpa2024

1 year

Eto ba yung tiers na need ma-familiarize? 😅

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Daeb

@cdmcpa2024

11 months

May CPA na sa pamilya namin mamaya at ako yun 🙏🏻😭

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Daeb

@cdmcpa2024

11 months

Just checked the previous pre-week of C/PAR and ganon yung format ng questions ng CPALE (hindi ko sure if yung handouts per topic ay ganon din hehe). Pero If you have time, you can browse or answer those as well. Para hindi na magulat sa format ng boards. :)

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Daeb

@cdmcpa2024

1 year

Currently making an excel file with all the dates, prescriptive periods and threshold amounts as a guy with a memory of a goldfish when it comes to those mentioned HAHA try ko isend here if tapos ko na 🤣

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Daeb

@cdmcpa2024

1 year

Naalala ko na yung palantaan ko dati sa amusement taxes haha Boxing: 10% (Pag knockout, ano start ng bilang? 10 haha) Pro Basketball: 15% (12 players on a team + 3 assistant coaches) Cockpits, clubs: 18% (Legal age? 18) Jai Alai: 30% (isipin niyo nalang nauso siya 30 yrs ago 🤣)

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Daeb

@cdmcpa2024

11 months

Tip for interviews, searchable yung questions sa internet hehe may mga circulating questions from HRs dun, hanap ka lang :) Pero genuine answers lang sapat na actually, kapag tinanong ka naman ng situational pumanig ka kung saan yung feeling mo sa sarili mo na tama. :)

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Daeb

@cdmcpa2024

11 months

Settled. My home for 4 days. Lezgooo hindi papatalo sa CPALE na yan

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Daeb

@cdmcpa2024

1 year

@CaliForniaCPA_ Sir Brad’s approach on AT touches with real practice, to each their own naman pero since currently an auditor, very relevant and effective ang AT ng Pinnacle for me. If you are planning to test yourself, Wiley MCQs are the key raw, 200+ pages yun haha pero solve ka na. :)

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Daeb

@cdmcpa2024

1 year

ey na bex, exy exa bex squared

chaotic memes

@memechaotic

1 year

What is he saying?

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Daeb

@cdmcpa2024

1 year

Sampling risk mnemonic Alpha, how are you? (Alpha HRU) Alpha risks: (Alpha) TOC: Assessing CR too High (H) ST: Incorrect Rejection (R) Sacrificed: Under-reliance (U) *since under-relied, chances are uulitin mo siya, w/c is inefficient. Beta risk - vice versa lang :))

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Daeb

@cdmcpa2024

11 months

May mass pala today. Planning to light a candle lang sana and it turns out may mass pala huhu. I prayed for all of us here na sana in favor sa ating lahat ang results. 🥹🙏🏻

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Daeb

@cdmcpa2024

1 year

Non-review related: Sa mga may balak mag-audit firm diyan after October CPALE, dm niyo lang me if gusto niyo mag pa-refer haha guide ko kayo along the way, masaya sa AC Manila promise maraming ganap, competitive magbigay, saka maraming cute looooljk

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Daeb

@cdmcpa2024

11 months

Brokedown kanina habang kayakap si mama, sabi niya proud parin daw siya sa’kin and ayos lang daw, try ulit. 🥺 Para talaga sa kanya sana ‘tong board exam na’to pero babawi tayo ☝🏻

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Daeb

@cdmcpa2024

1 year

MS: Sir Aljon (ReSA); Sir Brad (Pinnacle) FAR: Sir Gorr (ReSA) Aud: Sir Brad (Pinnacle) Tax: Sir K (ReSA) AFAR: Sir Brad (Pinnacle) RFBT: Atty. Nicko (ReSA) Pero bias talaga ako sa Pinnacle to overall subjects, walang tapon hehe. Na-try ko na ReSA and iCare aside from Pinnacle.

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Daeb

@cdmcpa2024

1 year

Skl ito medyo nakakalito kasi siya baka maka-help :) [Partnership] Collections of unpaid creditors (from several and different types of partners) Maganda ‘tong question andaming ganap haha Question: (source i/care)

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Daeb

@cdmcpa2024

1 year

Saw this from somewhere, and it speaks volumes. Laban lang guys! 😊💫

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Daeb

@cdmcpa2024

11 months

CPA NA AKO/TAYO MAMAYA 🙏🏻🤧☝🏻

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Daeb

@cdmcpa2024

11 months

Guys wag kayong mahiya mag-dm sa’kin if need niyo ng referral from AC Manila, haha I’ll treat you coffee rin once makapasok kayo. I’ll help you rin along the hiring process :)

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Daeb

@cdmcpa2024

1 year

OMG OMG I asked for a sign na sana makakita akong plate na may CPA Kanina pa ako naghahanap tapos nawawalan na akong pagasa tapos biglang may nakita ako huhu CPA 129 yung plate number 😭

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Daeb

@cdmcpa2024

1 year

@lbmcpajourney Annyeongg, ganto ko siya inaatake baka maka-help Basta ang main difference lang ng Tax code at Accounting ay yung basis of collection (Cash basis kasi si BIR vs Accrual basis sa view ni PFRS) at yung rules ni Tax Code kung taxable ba yung income or deductible ba yung expense :)

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Daeb

@cdmcpa2024

1 year

Para maalala mo yung CGT rates: (%) Sale of R6al property (e binaliktad na 6) Sale of Unl15ted shares (is parang 15) Pinush ko lang talaga pero hindi ko na yan makalimutan haha

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Daeb

@cdmcpa2024

1 year

Daeb

@cdmcpa2024

1 year

Obligations quick check tayo haha Medyo tricky itong mga questions na ito hehe (na-test yung carelessness ko rito lol)

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Daeb

@cdmcpa2024

11 months

Okay na ako magaan na ulit. Congrats sa lahat ng new CPAs, ang huhusay niyo! Iinom tayo ah invite namin kayo soon! Centennial x Dalmatians haha, wag magbabago please haha 🫶🏻😄

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Daeb

@cdmcpa2024

1 year

My colleague offered pre-week mats from c/par, I respectfully declined. Why? Ayoko na ulitin yung mali ko dati, apakarami kong na-collect from different RCs and turned out to be a factor of my anxiety upon taking the boards. Made me stressed out na marami akong hindi natapos.

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@cdmcpa2024

11 months

Before anything else, I would like to thank Pinnacle team & @sirbradpinnacle for all the learnings I gained for the span of 4 mos. I’ll miss your voice & the site sir. Bittersweet. Feel ko na-sulit ko access coz truth be told, tinapos ko all pw & pw lecs hours before the exams 😅

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Daeb

@cdmcpa2024

1 year

Maski sakto lang po ayos na sa’kin hindi na po ako hihingi ng sobra 🥹☝🏻

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Daeb

@cdmcpa2024

10 months

Work Tip: please do not use highfalutin words on your emails haha, hindi siya essay writing contest. Keep it short but concise. :)

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Daeb

@cdmcpa2024

8 months

Skl baka sakaling maenganyo kayo jk, may travel incentive sa seniors here sa 🧡 Pwede i-reimburse yung plane tix & other exp at the max of 12k+ ata, not bad! Ta’s ang criteria ay masurvive lang yung busy szn this quarter hahaha Can’t wait huhi 🇯🇵/🇹🇭

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@cdmcpa2024

1 year

This is it! Surrendering all to You! ☝🏻

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@cdmcpa2024

1 year

@studywithd_ Ganito akin :) “T & A” lang tinatandaan ko (normal balance) Assets: (T)o be realized & (A)cquired (debit); the rest credit Liab: (T)o be liquidated & (A)ssumed (credit); the rest debit Exp: normal balance debit Rev: normal balance credit Debit < Credit = Gain (& vice versa)

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Daeb

@cdmcpa2024

1 year

I didn’t know na may mass today. Sobrang sakto ng dating ko galing south. Nakakatuwa dahil marami ring board & bar examinees akong nakasabay. I surrendered all regardless of whatever happens. My preparations may not be enough, but I know His grace would be sufficient. :)

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@cdmcpa2024

1 year

Imagine sleeping without having an alarm and doing whatever your heart desires after the boards? Parang ang sarap sa feeling. 🥹 + Pasado ka pa odiba. Kapit lang ✨

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@cdmcpa2024

1 year

Ako lang ba natutuwa pag nakakaubos ako ng tinta ng ballpen haha, feel ko andami kong naachieve sa life jkk

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@cdmcpa2024

11 months

Focus lang kayo sa FAR May takers hehehe

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@cdmcpa2024

1 year

Tip on budgeting :) [Normal manufacturing process] Cash (for purch of materials) ⬇️ Purch of materials for production ⬇️ Production ⬇️ Output is Inventory ⬇️ Sales / Inventory sold So pag nagbubudget tayo, pataas siya: Sales ang laging una then final ang cash budget. :)

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@cdmcpa2024

1 year

CPA NA AKO!! practice lang hahaha 2 months nalang! Kapit lang mga CPAs 💪

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Daeb

@cdmcpa2024

1 year

Favorite topics naman tayo per subject: FAR: Financial Statements (tricky lang yung SOCF part hehe) AFAR: Forex (weird ko) MAS: Absorption costing (lilituhin ka lang sa recog ng FOH the rest oks na) RFBT: Credit Transactions Tax: Donor’s AT: Code of ethics AP: Inventory

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@cdmcpa2024

1 year

Skl way ko para hindi ako nalilito sa conversion :) For example ₱1=€.625 Need i-translate is €100k to ₱ Solve for X ₱1=€.625 ₱X=€100k X=100k/.625=₱160k If ganito naman: ₱62.5=$1 Need i-translate is $100k to ₱ Solve for X ₱62.5=$1 ₱X=$100k X=100kx62.5=₱6.25M

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Daeb

@cdmcpa2024

9 months

It’s so hard, but I decided to defer. I’ll take my time this time. I’m really drained these past few days and I can’t pinpoint where will I start or if I will be starting even. I’ll be on hiatus also pero makiki-chismis pa rin haha. Good luck May takers!! October pipz, lezgo!!

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@cdmcpa2024

11 months

Update: PwC AC Manila hirings 🧡 •Open na po ulit Tax Associates. •Naka-hold parin Audit Associates pero pwede parin naman mag-apply. (For pooling) Dm lang for inquiries, will help you along the process :)

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Daeb

@cdmcpa2024

1 year

@lbmcpajourney you may check this :))

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Daeb

@cdmcpa2024

1 year

Hardest topics (for me) per subject Actually lahat mahirap lahat sadyang mas mahirap lang sila for me: FAR: Leases AFAR: BusCom MAS: Relevant costing (wag niyo ‘ko i-judge haha) RFBT: Corporations Tax: Estate tax AT: Substantive testing AP: Investments/Cash (it’s a tie)

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Daeb

@cdmcpa2024

1 year

Seryoso nga lumabas nga sa MS haha

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Daeb

@cdmcpa2024

11 months

Guys sino may Arens/Elder/Beasley na AT mcqs baka naman meron kayo pahingi hahaha

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Daeb

@cdmcpa2024

1 year

[Service concession] Govt -> Private entity (ex: MRT) Baka lang itanong :)) •Right to receive cash from users Intangible asset •Right to receive cash from the grantor (Govt) Financial Asset Pfrs 9 pa rin yung standard for subsequent measurement: FV (AC, OCI, P/L)

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@cdmcpa2024

11 months

Beh line of 8 FAR and AFAR ko

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Daeb

@cdmcpa2024

11 months

📍Pinto Art Museum Museum dates 🤌🏻

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Daeb

@cdmcpa2024

11 months

Honestly, never thought that I would make friends here sa studytwt, kasi feel ko sobrang focused ng mga tao rito mag-aral. Pero it turns out, na andami kong ka-wavelength here + my heart is happy dahil I get to interact with you guys. Drama naman, pero true haha

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Daeb

@cdmcpa2024

1 year

Note to self: Threshold exemption for sale of res lot // res h&lot Before 1/1/21 L: 1.5m -> 1919500 current* H&L: 2.5m -> 3199200 current* On or after 1/1/21 L: Vatable na (no threshold) H&L: Lowered from 2.5 to 2m pero -> 2559300 na currently* *Due to CPI adjustments.

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@cdmcpa2024

1 year

Alam niyo may kakaiba talaga sa Receivable financing, lagi ko siyang nakakalimutan ever since the world began

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Daeb

@cdmcpa2024

11 months

Not to be bitter or anything pero nagkaroon din ako ng ex from ReSA dati after CPALE and it ended pretty quickly hahahahuhu Stay strong po sainyo! H’wag papatalo sa sumpa ng revcenters!! 🫶🏻

ali ୨ৎ

@SailorCPA

11 months

thank you din pala dito, @ReSAcpareview 😝🌻💕

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@cdmcpa2024

1 year

Oks na pala hehe - sharing this baka lang maka-help sa inyo. As a visual learner, maganda siya :)

MASTER: Transaction Cycles | AUD CPA Exam

Start a 7-day free trial with Universal CPA Review using the following link:https://app.universalcpareview.com/account/signup/?utm_source=referral&utm_conten...

www.youtube.com

Daeb

@cdmcpa2024

1 year

Annyeongg meron kayong summary of transaction cycles sa AT? Hehe TIA! 😊

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@cdmcpa2024

1 year

It’s time to finish the race, all your efforts will be worth it. - @sirbradpinnacle Maraming salamat sir Brad and Pinnacle team! 🤧💙

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Daeb

@cdmcpa2024

11 months

214 - 22.93 (vat) - 38.21 (sc disc) = 152.86 (should be). Nahati. Very particular ako sa ganto kasi I have a sc morher, and hobby ko magcompute ng discounts niya hehe. We must raise this concerns kasi kawawa nga rin yung ibang maaapektuhan in the future, if ever.

DAVAOMIGRANT

@nabunturanguy

11 months

Hoy @Jollibee marami kayong branches na MANLOLOKO! The full SC discount should be 25.89% of the total purchase. Therefore, my total discount should be 55.40, not 30.57. Why do you have a VAT-exempt sale? Dami nyong branches na NANLOLOKO sa senior citizen discount. BIR, take note!

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@cdmcpa2024

1 year

Can’t believe that I am nearing towards the completion of the topics. Never did I imagine that I would pull through despite hurdling a lot of things back then. I hope that all my efforts wouldn’t go into waste. Surrendering all to Him. 😊

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@cdmcpa2024

11 months

Grabe I bursted into tears without noticing, ang vulnerable ng araw na ito. Gayunpaman, kakayanin ang tatlong araw para sa tatlong letra. 🤧

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@cdmcpa2024

1 year

S-VC-FC avoidable=positive (continue)/negative (shutdown) 10(12k)-6(12k)-50k=(2k) shutdown 30k irrelevant cost since maski shutdown or continued magiging exp mo pa rin siya. Alternative: 10(12k)-6(12k)-80k =(32k) =(30k) if shutdown ✔️ =(2k) added loss if continued :)

ReSA - The Review School of Accountancy

@ReSAcpareview

1 year

Review muna tayo MS!!!

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@cdmcpa2024

1 year

Feeling ko si Trisha Huang ang mag No. 1 this October CPALE apakahusay dominated niya ata lahat ng RC PB haha 🙌🏻

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@cdmcpa2024

1 year

@cpacutieOct2023 Hope this helps :) Foreign Functional Presentation For>Fun, pag for fun, temporary lang (temPoraL method - g/l P&L) Fun>Pre (current rate/ClOsIng method - g/l OCI) If foreign na yung given, for>fun temporal gamitin. If functional na yung given, fun>pre closing yung gamitin.

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@cdmcpa2024

8 months

Sadt na may connotation na tuloy re: CPA/Lawyers dahil dun sa isang post nung pa-main character sa SB, & ang chika, natanggal na raw yung involved staff due to the viral post. Nag-sorry na nga and may mga free stuff na binigay yet pinost pa rin for what? Weird flex pa ng licenses

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@cdmcpa2024

1 year

Recall process ko ganito Re-write my notes in condensed form (dahil limot ko yung mga nasulat ko na before upon lectures) then babasahin ko saglit tas magsasagot ako ng mcqs if hindi ko alam babalikan ko yung notes/lecture on that specific topic then saka ako iiyak hahajk

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@cdmcpa2024

1 year

If wala pang nagsasabi sa’yo, ako na magsasabi. You did well. :)

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@cdmcpa2024

1 year

Solid yung pre-week ni sir Brad sa FAR super crash course ang ganda rin ng set of qs hindi overwhelming pero nandun yung concepts, pwede gawing handouts ng FAR as is haha 🤘🏼

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@cdmcpa2024

1 year

In sir Brad’s pre-week I trust nalang talaga if hindi ko ma-cover lahat ulit this recall phase. Nakaka burn-out yung thought na dapat matapos ko ulit i-recall lahat ng topics na alam kong hindi probable. ;)

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@cdmcpa2024

11 months

@CPAxxxoct2023 Local po si Isla, International naman si AC. If you wanna experience yung buong audit process the likes of walkthrough or site visit sa client, go for Isla :) Pero if you want naman to experience and know how international client works and get to know them, AC. :)

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@cdmcpa2024

11 months

Siguro my tip would be to cover all topics and stick to basics, wag po tayo magiiwan ng topics kasi nakakaramdam ata yung exam generator sa mga usually naiiwan nating topics huhi The likes of: SMEs, Remedies, Leases, and Economics. Ayun lang fighting May takers!

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@cdmcpa2024

11 months

I dare you to post a random mirror selfie 🤳

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@cdmcpa2024

1 year

Skl, nung first take ko pumasa ako sa PBs noon, pero nung actual boards hindi (October 2019). May mga hindi pumasa nung PBs pero nakapasa nung actual. May mga laude na hindi nakapasok, at may mga average reviewees na nakapasa. I believe it’s all about mindset and perfect timing.

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@cdmcpa2024

11 months

worktwt sumn sumn 🍂

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@cdmcpa2024

1 year

Grabe itong problem na ‘to for 1 point? Hahaha pero maganda siyang balikan sana hindi ganito yung mga lumabas kasi ako nalang ang lalabas if ever 🤧🤣

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Daeb

@cdmcpa2024

1 year

Completion phase done! All boxes are now shaded. ✨ Sorry hindi kasi ako techy kaya ang progress report ko ay handwritten haha and kung mapapansin niyo punit-punit na siya kasi palagi ko itong hawak habang iniisip kung kaya ko ba ilaban pa. Kinaya at ilalaban ‘gang huli.

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Daeb

@cdmcpa2024

1 year

May times ba ‘pag nagsa-sagot kayo sinasabi niyo rin yung, “ay masyadong mahirap hindi ‘to lalabas sa boards” HAHAHA

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Daeb

@cdmcpa2024

11 months

Yakap to all! We’ve done our part. Let’s rest and enjoy the coming days 🤧☝🏻😊

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Daeb

@cdmcpa2024

1 year

Ang sarap sa feeling na panipis nang panipis yung sinasagutan/binabasa mong handouts no? Indeed, small progress is still progress and kapag pinagsama-sama mo yun, you will hurdle whatever it is eventually. 😊

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Daeb

@cdmcpa2024

1 year

Note to self: completion muna over mastery, once tapos na yung coverage try to recall concepts and formulas, then practice by active recall naman which is answer MCQs and problem solving. Hopefully by August 31 tapos na ko sa lahat ng topics para 1 month recall 😊

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Daeb

@cdmcpa2024

11 months

Hi CPAR

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Daeb

@cdmcpa2024

1 year

Casually scrolling through fb ‘bout memes and all, and eventually stumbled upon this one. Actually needed some encouragement, and this definitely lifted my mood, to conquer things moving forward. 😊