sir ald/rin: "maniwala kayo sa mga sagot niyo"
one of my prof also mentioned this. "kapag may narinig kayong discussion regarding sa pare-parehas nilang sagot at iba yung sagot mo, lagi mong tatandaan na majority sa nagbboards di pinapalad."
lahat pala tayo takot ‘no? scared of what will happen, kung maipapasa ba natin or hindi. but despite our fears and doubts, we’re still showing up and i think that proves how brave we are. let’s hang in there kasi 78 days na lang, CPAs na tayo!🥰✊
🔖rfbt: obligations
included yung mga illustrations and case samples discussed sa live session. summary na mejo hindi hehe, sorry sa typos :>
pls dm me for corrections🫶
ref. r/esa ho + atty. ni/cko’s discussion
after weeks of contemplation, i’ve decided na i’ll be taking the exam on May 2025 instead of taking this coming october. talked with my parents before coming into this decision, and they’re supportive bout this🥹
🔖OVERCUTS gamit q dito hehe
Overstatement
Vouching
Existence
Records to source documents
Completeness
Understatement
Tracing
Source documents to records
‼️Transfer for Insufficient Consideration‼️
GR: Donor’s Tax
UNLESS: the transfer is due to the ff.:
(a) in contemplation of death
(b) revocable transfers
(c) transfers under GPA
If pasok sa a, b, or c, magiging subject to Estate Tax.
-at/ty k
++ i think this is very important lang cos we tend to be discouraged if yung sagot natin di tugma sa majority skskks. a reminder lang na never doubt yourself :>
oh and pls, no discussion na kasi after ng exams lalo na sa BE. overthink malala
em too soft for this grrr. my grandparents visited me tapos may dalang jollibee, galingan ko raw pagrereview ko🥹😭
here i am enjoying my lunch + break hehe
happy lunch, guyss!!
📹: running man kor
uninstalled ig and fb since day 1 of review, and i only access fb sa web para sa HOs and updates ng rc
anyways, proud to say i don’t get fomo now skksks sana hapi ang life ng mga socmed friends q
now that i found what works for me, live lec sa ganitong sub, then asynch sa ganitong sub, detailed notes vs quick notes,,, pwede pabalik day 1? BWAHAHAHAHAHAH grr
for those who are about to take their pb tomo, good luckk!! sa mga magttake next week, good luckk!! sa mga magttake first week of august, goodluckkk!! BASTA GOOD LUCK!!🍀
Inquiries alone are not sufficient to test the operating effectiveness of controls.
Inquiry + Inspection or Reperformance —> more assurance than Inquiry + Observation
🔖PSA 330
went to tiktok to watch reaction/journey videos ng mga nakapasa sa cpale to gain more momentum this review szn🥹
Lord, I want and I will experience that too!🍀
it’s final pb seasonnnn. ik kinakabahan na kayong lahat cos cpale is fast approaching but i believe in you, guys! ipakita niyo kung sino kayooo HAHAHAHAH
good luck and god bless! i’m rooting for all of you!🥰🍀
sobrang proud na natapos ko notes ko for transfer tax😭✋
ik ang daming notes dito sa studytwt but i still prefer making my own😭. consistency pls hanggang last topic🙂↕️
✅w1 rfbt live session
galing ni sir nicko🥹. will certainly rewatch the recorded lecture cos absent-minded ako sa ibang parts👍
+ thanks parents sa fruits🫶🤪
convo w/ my pamangkin (3 y/o)
him: tita charge mo electric fan (portable). lowbatt na
me: yaw q nga. ikaw na magsaksak (me joking)
him: hmpp edi nakuryente ako
HAHAHAHAHAHAHAHAHAHAHA APAKACUTE GRRR😭
he called and ang bungad is newly bought apple watch na for me daw😭😭 he already bought me a grad gift pero feeling niya raw di enough so bumili pa siya ng watch??? I CAN’T WITH THIS GUYY😭😭
@cmxyztwt
i think as long as pasok sila sa constraints (?) so pwede kahit tag-isa lang or tag-dalawa, and so on basta w/in the limit, correct me if mali huhu
went out to visit my close friend na kakagraduate. kailan lang na noong elem kami huhu. anyway, di pa me nakakareview hehe. still have the whole night para aralin ang farap grrr
been doubting myself for the past days. and yes i’m that “grabe magsabi sa iba never doubt themselves but looks like i cannot apply the same to myself” person
ano lang naman ‘to uhmmm. nakadepende sa mood ko(?) HAHAHAHAHA😭