machu, cpa @cpachutie Twitter profile

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machu, cpa

@cpachutie

9 months

[Summary of Notes Summaries] by: cpachutie

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machu, cpa

@cpachutie

5 months

INCOME TAX COMPUTATION [open for corrections]

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machu, cpa

@cpachutie

6 months

May we all have the courage to try and keep trying ✨

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machu, cpa

@cpachutie

9 months

FAR: Accounting for Investment in Securities p.s. 'di ko talaga sure yung iba HAHA, lmk if may mali or any suggestions na rin to complete the summary. p.p.s. nalilito kasi ako huhu kaya sana makahelp itong summary (na sana correct naman)

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machu, cpa

@cpachutie

5 months

CPA NA KOOOO 😭 LORD, IKAW TO 🙌🏻

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machu, cpa

@cpachutie

6 months

LOCAL TAXES [open for corrections]

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machu, cpa

@cpachutie

7 months

BUSINESS TAX: Other Percentage Taxes [open for corrections]

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machu, cpa

@cpachutie

11 months

TAX: Final Tax on Certain Passive Income [open for corrections]

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machu, cpa

@cpachutie

9 months

Lord, I don't want to go through this review phase again. Please grant me your grace, the courage, and strength to conquer this and triumph 🙏🏻

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machu, cpa

@cpachutie

11 months

RECEIVABLES: Measurement of Interest-Bearing Notes (NI ≠ EI) *Term = Lumpsum/Maturity *Serial = Annual & Equal *CA of Face = Face less principal payment during the year *If first payment is immediately made, PV of OA Due should be used instead of PV-OA-1 [open for corrections]

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machu, cpa

@cpachutie

7 months

FAR: Dividends & Preference Shares Allocation of Dividends declared to both Preference Shares & Ordinary Shares

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machu, cpa

@cpachutie

6 months

sir best boi 🫶🏻

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machu, cpa

@cpachutie

7 months

BUSINESS TAX: "Sensitivities" in problems, a thread *for quick recall for FAQs **feel free to correct it or add yours

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machu, cpa

@cpachutie

5 months

DOCUMENTARY STAMP TAX Based on Sir Rex's DST Lecture (Focus Taxable Transactions only)

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machu, cpa

@cpachutie

7 months

FAR: Book Value Per Share Computation Also, included yung separate summary for Allocation of In-Excess of Par for medyo easy viewing.

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machu, cpa

@cpachutie

7 months

MS: Short-term Financing | Computation of Financing Cost *Be mindful of the timing (lagi akong nadadali sa days/360 huhu) [Based on Ms. @khaleeyaah09 's lecture]

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machu, cpa

@cpachutie

11 months

TAX: Withholding Tax on Compensation Table [open for corrections]

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machu, cpa

@cpachutie

11 months

TAX: De Minimis Benefits - GR: 10k per year (MACBA) - SR: RICE-MEAL-UGLaM (Descending order: 24k-3k) *Per Year Basis IB: Sir @JasperTagle & @notesbyadira

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machu, cpa

@cpachutie

6 months

MS: CapBud: Evaluation Techniques & Investment Decisions Note: - If one of the techniques results in Acceptable, it is highly likely that the result on other techniques is the same. - Master the computation of the elements of capbud (Net Investment, CFAT, & Terminal Value)

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machu, cpa

@cpachutie

6 months

MS: Capital Structure/Long-Term Financing [open for corrections]

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machu, cpa

@cpachutie

11 months

TAX: Taxation of Sale/Disposal of Ordinary & Capital Assets [open for corrections]

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machu, cpa

@cpachutie

5 months

FAR Core Concepts: [Fin. Assets] Concern is Measurement (Face/FV/PV/NRV/FVOCI/FVPL/AC) [Non-Fin. Assets] Concern is Cost Capitalization & Amortization/Depre/Deple: Costs are capitalized until the asset is 'ready-for-use/sale/purpose.' Then, amortized until disposed c/o S.Karim

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machu, cpa

@cpachutie

6 months

🙏🏻✨

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machu, cpa

@cpachutie

7 months

@cpabyHisgrace_1 bali literally pala yung application niya: Tax+ = Amount INCLUSIVE of set Rate Tax- = Amount EXCLUSIVE of set Rate ex. 100,000 (12% VAT) Tax+ = 112,000 [Amt x (1 + set Rate)] Tax- = 89,285.71 [Amt / (1 + set Rate)] *Tax+ treats the amount VAT Exclusive *Tax- = VAT Inclusive

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machu, cpa

@cpachutie

6 months

[ACCOUNTS SUMMARY] Here's the link to the file: Still haven't been able to really finalize it pero i guess it can be useful naman na. Feel free to comment any corrections/suggestions.

ACCOUNTS SUMMARY (by @cpachutie)

- THIS DOCUMENT IS NOT FOR SALE | MADE BY @CPACHUTIE - THIS DOCUMENT IS NOT FOR SALE | MADE BY @CPACHUTIE - THIS DOCUMENT IS NOT FOR SALE | MADE BY @CPACHUTIE - THIS DOCUMENT IS NOT FOR SALE | MADE...

docs.google.com

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machu, cpa

@cpachutie

11 months

SUMMARY: Accounting for Freight Charge [open for corrections]

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machu, cpa

@cpachutie

8 months

note to self: the goal is to pass the boards, not to top the preboards👌🏻

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machu, cpa

@cpachutie

6 months

No proper recall + Incomplete coverage + Time-pressure + Irregular sleep + Backpain All that but will still try. Take the risk or lose the chance. God bless to us final preboard takers! Let's do it scared, do it unsure, do it unready 'cause only in that, we can really know.

machu, cpa

@cpachutie

6 months

May we all have the courage to try and keep trying ✨

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machu, cpa

@cpachutie

6 months

[TAO-BGc-EK-O2RANS-QLD] AT: Parts of Independent Auditor's Report (Based on Sir GJ's order of discussion)

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machu, cpa

@cpachutie

11 months

a very impactful insight from Sir GJ's live lecture today: 💯 @cpa_reo

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machu, cpa

@cpachutie

7 months

bakit now ko lang namaximize yung gamit ng TAX+ function sa calcu???

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machu, cpa

@cpachutie

6 months

Consider the following events:

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machu, cpa

@cpachutie

4 months

📍sharing to u the things i used during review/cpale:

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machu, cpa

@cpachutie

6 months

parang kailangan ko ng mga ganitong banat sa pw lectures HAHAHAHHAH la ba jan sir @LGM_AFAR ?

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machu, cpa

@cpachutie

6 months

[Good-Bra-Cu-PuMa] 📍EXPENSED Internally developed Intangibles: Good-will Bra-nds/Trademarks Cu-stomer list Pu-blishing titles Ma-stheads

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machu, cpa

@cpachutie

8 months

ang powerful talaga if u have the luxury of time and resources to review (+ofc the mindset and discipline). u can definitely not just pass but even top the boards.

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machu, cpa

@cpachutie

11 months

went out today🚶🏻‍♂️

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machu, cpa

@cpachutie

9 months

FAR: ASSETS Accounts Summary: Cash to Other Investments

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machu, cpa

@cpachutie

8 months

bakit kasi walang concept summaries sa AFAR HOs?? ang hassle aghh

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machu, cpa

@cpachutie

5 months

No regrets ❤️‍🩹 I did it scared but You calmed me all throughout. Will never get tired of thanking You. Hindi naging madali, pero naniwala at naniniwala akong kasama Kita. I will trust Your plans for me, Lord. Kung Iyong loloobin. Mananatili at mananatili sa Iyong lilim.

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machu, cpa

@cpachutie

7 months

i just discovered another ordinary calcu shortcut for squared numbers (useful for squaring numbers/int. rates with long decimal esp. pag compounding int) 1. Memory Clear 2. Input the Number or Interest Rate w/ long decimal 2. X (Multiply) 3. Then M+ or M- (works the same for me)

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machu, cpa

@cpachutie

6 months

[N-ew Year's M-orning G-ives A-ll I-mmense L-aughter H-aha B-efore C-hristmas with R-izal] Mnemonic for the List of Regular Holidays *i modified the suggestion ni chatgpt HAHAHA

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machu, cpa

@cpachutie

7 months

VAT-EXEMPT Transactions Goods: SECRET Tax-free Gold Services: SEARCHH VA TRIPS Other: CUNS OPT: BICAP FLOW

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machu, cpa

@cpachutie

7 months

@cpabyHisgrace_1 bali need nga lang pala i-set yung rate. 'di nga lang ako sure if same sa ibang calcu:

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machu, cpa

@cpachutie

7 months

FAR: EQUITY Accounts Summary

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machu, cpa

@cpachutie

7 months

Malapit ka na. Kaunti na lang. 'Wag bibitaw. Good Morning 🙌🏻

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machu, cpa

@cpachutie

1 year

will post the updated version pag natapos ko na all accounts or kahit assets tas update ko nalang 🤗

nanami, CPA

@nanacpa_

1 year

@cpachutie @queencpa2023 @Jinjiriri here's the link po ng file. never finished it po kasi nagcram na ako after 😅

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machu, cpa

@cpachutie

9 months

sir GJ is destined to be an educator ✨ a respectable man with a lot of wisdom, practical advices, and sensible humor.

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machu, cpa

@cpachutie

10 months

To all 2024 LECPA reviewees, sabay sabay: ✨ I will be celebrating December 25, 2024 as a full-fledged Certified Public Accountant✨ 📷 Maligayang Pasko at Manigong Bagong Taon, mga kapatid sa propesyon ng pagtutuos. 🎄🧑‍🎄🎉🥳🎊

jae

@jiastudyy

10 months

To all 2024 LECPA reviewees, sabay sabay: ✨ I will be celebrating December 25, 2024 as a full-fledged Certified Public Accountant✨ 📷 Maligayang Pasko at Manigong Bagong Taon, mga kapatid sa propesyon ng pagtutuos. 🎄🧑‍🎄🎉🥳🎊

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machu, cpa

@cpachutie

3 months

On to the next dreams 🚀 Finally a full-fledged CP-Eyyy! #DalmatianCPA

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machu, cpa

@cpachutie

6 months

payment, loss, remission, merger, compensation, novation, prescription, annulment, rescission, fulfillment of resolutory condition, modes of extinguishment of obligations

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machu, cpa

@cpachutie

7 months

from noa to moa 🤸🏻‍♂️

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machu, cpa

@cpachutie

7 months

ang laking disadvantage sa someone na behind sa review sched kapag hindi ka naexpose sa certain topic/s (na mostly nasa latter half ng review) nung undergrad. hindi mo kayang i-alay yung intricacies ng concepts 🥲

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machu, cpa

@cpachutie

6 months

Here's the link to the file: *may mga incomplete na summaries. you may help by commenting on the file to complete yung tables *i'll finish/compile this nang mas maayos once nagkatime na ko hahahaha

FAR SUMMARIES (by @cpachutie)

- THIS DOCUMENT IS NOT FOR SALE | MADE BY @CPACHUTIE - THIS DOCUMENT IS NOT FOR SALE | MADE BY @CPACHUTIE - THIS DOCUMENT IS NOT FOR SALE Measurement of Interest-Bearing Notes without reasonable rate...

docs.google.com

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machu, cpa

@cpachutie

3 months

D-DAY ✨

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machu, cpa

@cpachutie

4 months

as promised, here's the compilation ng files: 🙌🏼 🔗 📌if there are any corrections or requests for edit, just slide into my dm

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machu, cpa

@cpachutie

9 months

*IDS: Initial Measurement net of accrued interest *Included: Total Amount to OCI & P/L

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machu, cpa

@cpachutie

7 months

FAR: LIABILITIES Accounts Summary:

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machu, cpa

@cpachutie

8 months

@2010November123 Update from Sir RB:

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machu, cpa

@cpachutie

3 months

🤩

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machu, cpa

@cpachutie

6 months

help. re: insurance code suggested answer: atty diane: C atty kris: D

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machu, cpa

@cpachutie

8 months

it's comforting to know that we may have different struggles on the way, but we all struggle anyway. this just shows that indeed, there's no easy way to get that license. pero dapat, laban lang. kaya 'to. KAYA at KAKAYANIN, parati! ✨

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machu, cpa

@cpachutie

11 months

[CORRECTION] NCLCO must be lower/equal of Net Income (in the year of loss) and Net Capital Gain (in the year of carry-over). NCLCO can only be availed for 1 YEAR.

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machu, cpa

@cpachutie

11 months

(Merged Version)

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machu, cpa

@cpachutie

11 months

It's the Solemnity of the Immaculate Conception, and I learn to value this mantra more: "Faith over Fear"✨ I hope I can embody your faith and courage, Mama Mary 🙌🏼

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machu, cpa

@cpachutie

6 months

[EDIT]

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machu, cpa

@cpachutie

5 months

"May Kalalagyan ka."✨ Woke up to this message. Salamat, Lord 🫶🏻

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machu, cpa

@cpachutie

11 months

[CORRECTION] - Applied Rules on Foreign-sourced Dividends under CREATE Law - *Dividends received by DC from RFC (Within) & NRFC is subject to RIT, but may be EXEMPT if: 1. ≥ 20% stock ownership 2. Stocks held for ≥ 2 years 3. Dividends are REINVESTED w/in NTY

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machu, cpa

@cpachutie

2 months

jollibini meal C–PA 🤩

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machu, cpa

@cpachutie

6 months

do what you can. there's nothing to worry because He's in cotrol 🙏🏻

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machu, cpa

@cpachutie

3 months

ang bilis. updated na 🤩

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machu, cpa

@cpachutie

9 months

Confidence does not come from feelings but rather from doing and finding out whether you're correct or not. — another episode of Sir GJ's livelec insights

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machu, cpa

@cpachutie

5 months

still can't believe na ito na yung ineedit ko ngayon 🥹✨

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machu, cpa

@cpachutie

7 months

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 🙏✨🍀🧿💫

luv, cpa 🦄

@lavendercpa

7 months

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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machu, cpa

@cpachutie

8 months

ang galing lang na alam ni sir wency yung mga dapat itanong on behalf of the reviewees 🫡💯 thank you rin sir! @cpa_reo

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machu, cpa

@cpachutie

1 year

UPDATE: OCT Monthlys Coverage (FAR) Accounts Summary: Cash to Biological Assets *Feel free to suggest edits if I overlooked something. *Modified @nanacpa_ 's notes

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machu, cpa

@cpachutie

5 months

[Correction + Update] - Installment Payment is only available for Individuals with >2,000 Tax Due - 8% GIT computation for Pure Business/Professional Income Earner and Mixed Income Earners

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machu, cpa

@cpachutie

8 months

@hiirmfc i removed it nalang. thank you for raising the clarification! let the concept remain nalang that interest/yield pertained sa FIT is from deposits/deposit substitute ISSUED BY BANKS/Financial Intermediaries.

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machu, cpa

@cpachutie

6 months

[NOTES] - RPT Sharing: Municipal (Provincial: 35%; Municipal: 40%; Barangay: 25%) City (Provincial: 0; City: 70%; Barangay: 30%) - RPT Assessment Level:

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machu, cpa

@cpachutie

6 months

sana magka-quick vids din yung ibang subjs like sa tax. imagine sir louie hihlighting yung templates niya sa afar🤩

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machu, cpa

@cpachutie

6 months

panahon na para ma-apply ko na ang sampling techniques 🤩

Arrietty, CPA

@DebitCPATitle

6 months

Matatapos ko kaya lahat ng review books ko in 3 weeks? Syempre hindi.

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machu, cpa

@cpachutie

2 months

dumating na 🤩

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machu, cpa

@cpachutie

6 months

same mantra pa 'rin this pb szn :> *1/2 excuse ko as 'di pa rin graduate sa completion stage at this point ++walang recall HAHA **pero sana man lang pumasa HLLSAJLHFA 🤞🏼

machu, cpa

@cpachutie

8 months

note to self: the goal is to pass the boards, not to top the preboards👌🏻

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machu, cpa

@cpachutie

8 months

so i'm checking my 1stpb tonight and in the process, i try to answer items na mga mali ko (esp since di naman diniscuss yung solution, re: AFAR). and surprisingly, nakukuha ko siya with my own solution. nakakatuwa lang na may progress ka🥺

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machu, cpa

@cpachutie

6 months

final pb dump

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machu, cpa

@cpachutie

8 months

meaning sa actual boards siya magmamature🤞🏻✨

Steven, CPA

@stevencpa2024

8 months

Naka-present value po yata itong preboards rating ko sa sobrang baba. 🤦‍♂️🥲

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machu, cpa

@cpachutie

3 months

+1 sa card collection 🧡

machu, cpa

@cpachutie

3 months

woyy ang ganda. what if kumuha na rin ako? HAHAHASHJSKSVZ

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machu, cpa

@cpachutie

9 months

[FAR] SUMMARIES

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machu, cpa

@cpachutie

9 months

*Transaction Costs (upon purchase/sale) *FS Presentation

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machu, cpa

@cpachutie

8 months

another episode of thinking of deferring pero no, will try my best to make the most out of this chance to avoid regrets. ++ i already paid the fee HAHAH 🤞🏻💯

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machu, cpa

@cpachutie

11 months

TAX: Annual Regular Income Tax Table [open for corrections]

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machu, cpa

@cpachutie

8 months

"It does not matter how slowly you go as long as you do not stop." - Confucius

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machu, cpa

@cpachutie

8 months

seeing my c/par moots slaying their 1st pb, nakakaproud kayo!! 👏🏻 congrats! nakakainspire rin 🥹

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machu, cpa

@cpachutie

11 months

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machu, cpa

@cpachutie

6 months

april x circle

machu, cpa

@cpachutie

7 months

march x circle pdic?? sign na ba to para aralin banking laws??

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machu, cpa

@cpachutie

6 months

i think sa replay nalang manonood 🥲 sana mas maaga maupload 🤞🏻

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machu, cpa

@cpachutie

7 months

been meaning to point this out. i mean i get that the concepts are really vital to our learning and that is evidently proven sa current vids na meron, but we hope we can also enjoy the benefit of having it updated, above the comprehensive concepts.

emi, cpa

@bellemicpa

7 months

sorry pero nakaka frustrate pag hindi updated yung tax vids talaga no wonder nacoconfuse iba sa rates & info, bakit hindi na lang ba i-update at ilang years na lumipas & daming changes na rin nangyari . (1/3)

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machu, cpa

@cpachutie

6 months

[UPDATE] *Included the Local Business Tax for Any Other Businesses

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machu, cpa

@cpachutie

7 months

"Blessed are those who have not seen and yet believe." heard one of my fave Gospels today ❤️‍🔥

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machu, cpa

@cpachutie

5 months

as promised, i will be properly compiling these summary notes in a Drive folder vv soon. babawi lang ako ng tulog+commsbacklogs hahahajsjdhsk thank u sm studytwt community!! dito ako nakahanap ng mga kakampi sa iisa nating laban 🤝🏼

machu, cpa

@cpachutie

9 months

[Summary of Notes Summaries] by: cpachutie

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