hello hehehe, i added these sa tax kase nahalungkat sa baul, sayang naman. pm na lang po if may mali. may binago lang din pala ako sa eopt na konti lang naman hahaha
so ayon. hindi ko expected na malayo na pala 'yung narating ng notes na hinabi ng mahabang kabiguan, maghapo't magdamag na pagsusulat, at isang matagumpay na wakas. nakakaoverwhelm mabasa yung mga tweets about don.
this may not resonate with everyone, but think about how frustrated we felt when our parents couldn't provide us with a better situation. they wanted better too, but they didn't have the means. still, you can see them trying, all for your sake. now is the time.
My heart goes first to those who didn't make it. I understand how you guys feel. We can mourn all the losses today, but know that there's always a tomorrow that we have to celebrate. Take a rest, and comeback with a better you. You're going to make it, soon!
Ang natatalo ay ang tumitigil.
Ngunit ang bumabagsak ay ang nakababangon.
Ang lumalakas ay ang nagpapahinga.
Ang nagtatagumpay ay ang nagpapatuloy.
Hanggang sa huling CPALE na kailangan mong harapin, magiging CPA ka!
when no one cares about what you're feeling or what you're going through, it sucks that you still have to show up. sometimes, you have to do it scared, do it tired and do it sad until you finally learn how to keep moving forward.
My last-seven-day-strategy as a not-so-smart passer (retaker too):
D-7 AFAR Day:
- Mastery ng SIMPLE problems sa ForEx/ForCurrency and Rev Recognition
- Review ng shortcuts sa ParCor, HOBA, BusCom and ConsoFS.
- Recall ng concepts for Cost Acctg.
- PB and PW recall.
sana nakatulong, sana nakainspire. sorry if may errors and kulang hehe. i was hesitant na ishare yon dahil hindi naman talaga ako magnnotes, at baka ay errors nga kasi. wala lang. hahaha. di ko talaga inexpect na nagspread pala sya, and may feedbacks din. wag nyo ibenta hoy.
being used to achievements: it only takes one heavy mistake to question my capabilities. that might not be as accurate as i overthink, but it sucks. it sucks.
Nakakaexcite lang na after this CPALE, makakapasa na 'yung mga retakers. CPA na rin yung mga kailangan na agad magwork para sa pamilya. Pati 'yung mga umutang pa para makapagreview. Lalo 'yung mga nawalan ng mahal sa buhay na sana ay makikita pa nila 'yung tagumpay mo.
11 nights before the CPALE:
The exam is coming. Distractions are everywhere, and your thoughts are sucking your soul. But these are just like clouds. They come along, bring heavy rains, and then just go away. Let it pass. Have a seat, just keep going.
13 nights before the CPALE:
A good food can calm you down. You felt so irritated 'cause you want to concentrate, but you can't. You've been thinking about a lot of things. Your mind is shuffling and you don't know what to do. Take the tiny parts. Don't bite what you can't chew.
14 nights before CPALE:
You still have time. You only need a few minutes or hours to know about something that will bring you to a life-changing moment. You don't want to walk outside of the room, and tell yourself that you could've done better.
The night before the CPALE:
It's been a long journey, but it doesn't end here.
You're still in control, you better beat your fear.
Forgive your lapses, prepare your shirt and trousers.
Wake up tomorrow and make it in the list of passers.
SKL: Hindi optional na magfile and pay electronically or manually.
RR No. 4-2024
1. Yes, nabanggit yung "electronically or manually"
2. But under Sec. 3, sinabi doon na "...shall be done electronically"
di ko alam bakit ko ginawa tong account hahaha. nagulat lang talaga ako na masa twitter na yung notes ko. so sguro magbigay na lang ako ng something behind the notes?
Nine nights before the CPALE:
Do you remember the reason why you started this journey? You've been so focused and it seems like you already forgot to look back. That's something that pushed you all the way. Things might have changed, but the life you were dreaming shouldn't.
10 nights before the CPALE:
Have you ever wondered about your life after the CPALE? You missed a lot of movies and travels, wanting to forget everything, bond with those people again, have a taste of that drink or food. Isn't it wonderful to live a life, after passing the exam?
Exam Day tips:
Disclaimer: Personal input ko lang po hehe.
1. Okay lang na huwag dumating nang SOBRANG aga sa site sa day 1, lalo na kung hindi naman malayo yung panggagalingan mo. Baka mapagod ka lang sa pila sa labas, at mapuyat sa first day.
ramdam ko na talaga 'yung tinatawag na 'life beyond CPALE'. you really have to choose kung saan: kahit mahirap, magiging masaya ka pa rin. i'm so grateful to be on the right track.
Four nights before the CPALE:
You don't say you're not deserving when you've done more than you could. Like the butterflies, our cocoons die just to breakthrough. The best things are yet to come to those who did things in the right mindset, in the right way, in the right time.
Five nights before the CPALE:
Not for long, but one day, you'll wake up being grateful for everything, for not giving up and for being the better than the best version of yourself.
Six nights before the CPALE:
Look at the flowers around you. He made those bloom in spite that they are doing nothing. What about you, His best creation, who's doing all your best?
Seven nights before the CPALE:
When you are about to give up, is the point where you're almost there. Your fate becomes a choice when you chose to turn your back. It's difficult, but a gold is purified after going through the fire.
12 nights before the CPALE:
It's frustrating, because you are counting your days down before the CPALE instead of using the remaining 48 hours for each subject. It's quite harsh. Take a deep breath, try to go back to the topics you used to dodge, and increase your chances.
Eight nights before the CPALE:
Have long nice sleep tonight. You'll wake up tomorrow, facing the toughest week of your prep. Take your meds if you're not feeling well, take a bite of your cravings, talk to your loved ones, do a lot of prayers and plan your last-minute strategy.
it's a good thing to realize na luxury ang pagiging "panatag". yung hindi kailangang malunod sa saya, pero hindi naman malungkot. 'yung walang bigat sa loob. payapa, pero hindi nababahala. kaya pala may mga taong pinili pa ring lumaban kahit hindi para sa saya. basta, panatag.
i remember these words from one of my favorite reviewers during pre-week:
the gravity pulls hardest if an object is massive. let your dreams be as big as possible so that you don't even have to chase them; instead, they will reach you on their own.
15 nights before CPALE:
I had so much to lose. Doubts are everywhere. Negative thoughts around me. But remember, when you are about to reach the top, the wind blows the hardest. You're almost there.
Three nights before the CPALE:
A common mistake in this life is rushing in. A writer called them fools. Guessing is a result of this - that will put your months, maybe years of hardships into risk. Maximize your opportunity to make your every answer count. It's a good habit.
Two nights before the CPALE:
You don't hit the gas pedal without igniting your engine first. Tomorrow's a a good day for a quick recall. It's a good thing that you start strong for you to end strong.
minsan, 'di ko maiwasang mapahinto at mag-isip: ano pa ba'ng silbi at mararating ko sa buhay? tanging nauunawaan ko na lang ay bumabangon ako bawat araw - para lumaban ulit.
Naaalala ko tuloy 'yung pressure kapag nire-release na 'yung room assignment. Nakakabaliw s'ya, kasi parang no way out na talaga. Actually, chance yan. Try mo magsagot habang kinakabahan, para mapractice mo din kung paano kumalma kapag actual exam na. La lang, naisip ko lang haha
Then recall ulit ng RFBT then Tax for 2nd day, at AFAR then FAR sa third day. Gumana naman sa akin, here's the result:
MS - 82 (prev. 50)
AUD - 83 (prev. 63)
TAX - 84 (prev. 48)
RFBT - 80 (prev. 57)
FAR - 82 (prev. 63)
AFAR - 83 (prev. 48)
1. I'm a third-take passer.
2. Currently working sa big firm.
3. Yung may mga quotes dyan, may date yon. Ayon yung exact date na binasa ko yan, and sinusulat ko sa papel before ako officially magstart i-type yung notes.
4. Tamad po ako. kaya last na to. hahaha
kaya first timers, condis, retakers, let this be your driving force. hayaan nyong hilahin kayo ng iisang pangarap na 'to. darating ang araw na 'yon, manunumpa ka bilang isang ganap na CPA!
btw, pwede nyo po pala ako i-dm if may question kayo about sa notes. di ko na po sya naedit/naupdate eh. i'll do my best po na makapagrespond, medyo busy lang talaga sa work huhuhu.
kamusta naman kaya yung mga gigil magcalcu ngayong Day 3? oh tapos na, ang galing nyoooo! pahinga na, kain nang masarap, gumala nang malala. congratulations na agad! ❤️
8. Last na. Sa review, provided na ang answers and solutions. Hindi ako bumabalik sa textbooks/reviewer kapag hindi ko talaga alam. Tinitingnan ko na lang yung sagot/solution, and it gave me a false idea na alam ko na yung gagawin next time. Dapat pala magtry talaga na magsagot.#
2. I didn't follow my instinct. Gumaya ako sa nagre-rest lang a day or the night before yung exam. Instant regret talaga na hindi ko muna binalikan yung mga topics for the next subjects. Mahalaga pala na fresh sa isip ko yung topics before pumasok sa exam room.
6. Hindi ko na rin pala sya naupdate since nakapasa na ako. And yung lolo ko kasi (who dreamt of being a cpa) is pumanaw a month after ko makapasa. Hindi na nya nakita yung oathtaking ko. So naging busy na rin since nag-apply na ako sa work.
4. Unplanned last two weeks before exams. Wala akong direction. Kaya sa third take, nagtry ako nung 'hour glass method'. Inaral ko 'yung AFAR, six days before exam, pabaliktad hanggang sa MS, a day before yung actual. Ang strong ng first day ko.
10. Always pray. It's the best way para kumalma ka talaga at para makapagfocus kapag may distraction (eg. mainit/maginaw, katabing maingay magcalcu hahaha, etc.)
'Yung mga minaliit, ultimo ng taong malalapit sa kanila. Makakabangon na muli 'yung mga naudlot dahil sa sakit. 'Yung mga examinees na nagsimula sa mabababang estado ng pamumuhay. Konting tiis pa, hindi kayo, tayo, napunta rito para lang sa wala.
i remember how hard it was for me, scrolling down and seeing all my friends, former classmates and acquaintances' oathtaking posts. it happened twice and i almost died from too much envy.
3. During preparation, naniwala ako na pwede mag-alay ng kahit isang question. Until I realized, ang pagpasa ay hindi based sa kung gaano mo kayang sagutan 'yung isang question, but kung gaano kadami 'yung kaya mong sagutan.
6. During early phase, nilalabanan ko yung antok lalo kapag hapon. Nangyari, inaantok lang ako throughout the day hanggang sa natapos ko nga yung topic/HO, hindi ko naman naabsorb. During third take, natutulog na talaga ako kapag inantok. Quality yung aral talaga pagkagising ko.
5. Di pa pala. Yung notes is specifically/strategically drafted lang sya based sa needs ko for exam. Binabasa ko sya, kahit the night before day of exam, kasama ng pb's and pw's. So sorry po sa kulang and/or errors huhuhu
Unang-una na ang endurance: na-train talaga ako na huwag hulaan, or mapabayaan yung remaining questions kapag napapagod na ako magsagot (usually kapag halfway na).
Second is the ability of PBs to expose kung saan ka pa mahina. Lalo na sa first preboards: wake-up call ko talaga ito noon para malaman how to recalibrate.
And third is to learn how to shift to different approaches toward sa mga topic. Sa discussions, nasanay ako na babad sa isang topic maghapon. The game really changes kapag lahat ng topics ay magkakasama na. Mahalagang masanay on how to approach a specific construction of question
This way, maiintindihan mo na preboard exams are not only about getting high or passing grades (XPN: requirement sa undergrad 🥲), and then questioning your capability after kapag hindi satisfying 'yung result. Do not be too hard on yourself.
random tots habang nasa tren ako kasi araw-araw na ako bumabyahe:
~
ang bawat istasyon ay ang bawat yugto ng buhay mo. sa pag-aakala mong wala kang na-aachieve, ay dahil laging may kasunod na istasyon. kung pabalik-balik na lamang at 'di marating ang nais, nasa maling riles ka.
'di baleng hindi mo alam kung saan magsisimula. 'di baleng huminto upang magpahinga. ang mahalaga, alam mo kung saang istasyon ka bababa. at may beep card ka.
To make it clear, RMC No. 87- 2024:
1. "...all tax returns shall be filed electronically"
2. May cases lang na pwede magmanual filing:
a. Advisory of unavailability
b. Tax return form is not yet available in any e-platforms
c. Justifiable reasons determined by CIR/representative.
5. Hoarding ng materials. Although may advantage para sa akin. And nag-increase yung chance ko since nahanap ko yung fit na styles, way ng solving, etc. for me. Pero hindi siya efficient and I ended up knowing the questions rather than the concepts. Talo sa computation subjects.
7. Not taking my own pace. Nakikipagsabayan ako sa magagaling when it comes sa bilis nila mag-aral. Medyo naging pretentious din ako na kapag napagod akong intindihin yung topic, as if na lang na nagets ko yung explanation.
2. I-ready mo yung food mo. Mapa-lunch or snacks man, make sure na gusto mo talaga at masarap hahaha. Energized ka talaga pag nagsasagot, lalo pag alam mong masarap baon mo.
4. Laging may isang nauunang magpasa. Huwag mapressure, hayaan mo sya. Whether magaling ba sya talaga or nanghuhula lang, focus ka lang sa sarili mo. Kahit mahuli ka pa magsubmit, okay lang.
D-1 MS Day:
Morning
- AT Recall
Afternoon
- MS Formulas lalo sa FS analysis
- Mastery ng sample problems sa Cap Budg, Cost of Cap, Working Cap.
Night
- PBs and PWs revisit.
3. Pwede naman magsnacks, para di ka mabored sa two-hour lunch break. Pwede rin magtake ng nap time. Pwede rin kumain habang nagsasagot, para di ka mabangag. Ingatan lang yung answer sheet.
D-6 FAR Day A:
- Liabilities, mastery ng two sample problems each topic, review ng concepts for theories.
- SHE, ulit ulit na nagsasagot ng common problems na nakikita ko sa reviewers/quizzes/PBs.
D-5 FAR Day B:
- Assets, mastery lang ulit ng common problems. Two sample problems each topic.
- Malakasang mastery sa topics na ayaw ko: Lease, SBP, Land & Bldg, Income Tax, Bonds Payable, Current/Non-Current Assets & Liabs.
@aciaaCPA
Yung 5 years po na nakikita nyo is based sa NIRC (Tax Code) Pagkakatanda ko po is ayan yun inaadvise na sundin sa isang review center. Yung 3 years naman po is turo naman ng ibang reviewer - based sa SC Decision.