JPIA MSU GSC - Academics Department

𝘾𝙊𝙉𝙂𝙍𝘼𝙏𝙐𝙇𝘼𝙏𝙄𝙊𝙉𝙎 𝙏𝙊 𝙏𝙃𝙀 𝙉𝙀𝙒 𝘾𝙀𝙍𝙏𝙄𝙁𝙄𝙀𝘿 𝙋𝙐𝘽𝙇𝙄𝘾 𝘼𝘾𝘾𝙊𝙐𝙉𝙏𝘼𝙉𝙏𝙎!💫

𝙔𝙤𝙪 𝙗𝙚𝙡𝙞𝙚𝙫𝙚𝙙. 𝙔𝙤𝙪 𝙬𝙤𝙧𝙠𝙚𝙙. 𝙔𝙤𝙪 𝙘𝙤𝙣𝙦𝙪𝙚𝙧𝙚𝙙.

You've fought hard and long. And, your JPIA family are the proudest to welcome you to the profession as 𝐧𝐞𝐰𝐥𝐲 𝐩𝐚𝐬𝐬𝐞𝐝 𝐂𝐞𝐫𝐭𝐢𝐟𝐢𝐞𝐝 𝐏𝐮𝐛𝐥𝐢𝐜 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐚𝐧𝐭𝐬 (𝐂𝐏𝐀𝐬).

𝐂𝐨𝐧𝐠𝐫𝐚𝐭𝐮𝐥𝐚𝐭𝐢𝐨𝐧𝐬, 𝐌𝐚𝐲 𝟐𝟎𝟐𝟓 𝐋𝐄𝐂𝐏𝐀 𝐏𝐚𝐬𝐬𝐞𝐫𝐬!!! 🥳💗

You faced countless challenges, pushed through doubts, and stayed focused when others would have given up. Today, you stand ready not only as accountants but as future leaders and change-makers in the field.🫂

𝙀𝙭𝙘𝙚𝙡, 𝙇𝙚𝙖𝙙, 𝙄𝙣𝙨𝙥𝙞𝙧𝙚. ✨

May this be the beginning of the breakthrough for yourself and your family, 𝖆 𝖉𝖗𝖊𝖆𝖒 𝖈𝖔𝖒𝖊 𝖙𝖗𝖚𝖊 indeed.

𝙏𝙤 𝙂𝙤𝙙 𝙗𝙚 𝙩𝙝𝙚 𝙂𝙡𝙤𝙧𝙮☝️💗

𝘾𝙤𝙣𝙜𝙧𝙖𝙩𝙪𝙡𝙖𝙩𝙞𝙤𝙣𝙨 𝙤𝙣𝙘𝙚 𝙢𝙤𝙧𝙚, 𝘾𝙋𝘼𝙨!🎊🎉

𝙍𝙤𝙘𝙠 𝙩𝙝𝙚 𝙈𝙤𝙘𝙠, 𝙎𝙚𝙣𝙞𝙤𝙧𝙨!

It’s finally here—the moment to shine and see your hard work and diligence pay off. Every hour spent reviewing your lessons, every meal skipped just to keep reading, and every sleepless night has led to this: the 2-day Mock Board Examination.

It’s nerve-wracking, yes—but we believe in you. You’ve come this far not to give up, but to finish what you started.
So tonight, take your well-deserved rest. And tomorrow, rise with confidence and gratitude, trusting that the Lord will give you strength to push through.

𝐆𝐨𝐝 𝐛𝐥𝐞𝐬𝐬 𝐲𝐨𝐮 𝐚𝐥𝐥—𝐅𝐈𝐆𝐇𝐓𝐈𝐍𝐆!

𝙍𝙤𝙘𝙠 𝙩𝙝𝙚 𝙈𝙤𝙘𝙠, 𝙎𝙚𝙣𝙞𝙤𝙧𝙨!

It’s finally here—the moment to shine and see your hard work and diligence pay off. Every hour spent reviewing your lessons, every meal skipped just to keep reading, and every sleepless night has led to this: the 2-day Mock Board Examination.

It’s nerve-wracking, yes—but we believe in you. You’ve come this far not to give up, but to finish what you started.
So today, after your first set of exams, take your well-deserved rest. And tomorrow, rise with confidence and gratitude, trusting that the Lord will give you strength to push through.

𝐆𝐨𝐝 𝐛𝐥𝐞𝐬𝐬 𝐲𝐨𝐮 𝐚𝐥𝐥—𝐅𝐈𝐆𝐇𝐓𝐈𝐍𝐆!

📢 𝗝𝗣𝗜𝗔𝗡𝘀, 𝗗𝗜𝗗 𝗬𝗢𝗨 𝗞𝗡𝗢𝗪? 🧾📰
One of the latest news in the accounting field comes straight from the 𝗦𝘂𝗽𝗿𝗲𝗺𝗲 𝗖𝗼𝘂𝗿𝘁 𝗼𝗳 𝘁𝗵𝗲 𝗣𝗵𝗶𝗹𝗶𝗽𝗽𝗶𝗻𝗲𝘀! ⚖️

The SC has upheld the SEC’s authority to require accreditation for CPAs conducting independent audits of companies issuing registered securities.

👉 𝗢𝗻𝗹𝘆 𝗦𝗘𝗖-𝗮𝗰𝗰𝗿𝗲𝗱𝗶𝘁𝗲𝗱 𝗖𝗣𝗔𝘀 𝗮𝗿𝗲 𝗻𝗼𝘄 𝗮𝗹𝗹𝗼𝘄𝗲𝗱 𝘁𝗼 𝗮𝘂𝗱𝗶𝘁 𝘀𝘂𝗰𝗵 𝗳𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝘀𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁𝘀 — 𝗮 𝗺𝗼𝘃𝗲 𝗮𝗶𝗺𝗲𝗱 𝗮𝘁 𝗲𝗻𝘀𝘂𝗿𝗶𝗻𝗴 𝗮𝘂𝗱𝗶𝘁 𝗾𝘂𝗮𝗹𝗶𝘁𝘆, 𝗶𝗻𝘃𝗲𝘀𝘁𝗼𝗿 𝗽𝗿𝗼𝘁𝗲𝗰𝘁𝗶𝗼𝗻, 𝗮𝗻𝗱 𝗳𝗶𝗻𝗮𝗻𝗰𝗶𝗮𝗹 𝘁𝗿𝗮𝗻𝘀𝗽𝗮𝗿𝗲𝗻𝗰𝘆.

📌 Note: This applies 𝗼𝗻𝗹𝘆 𝘁𝗼 𝗮𝘂𝗱𝗶𝘁 𝘀𝗲𝗿𝘃𝗶𝗰𝗲𝘀 — CPAs engaged in bookkeeping or non-audit work are not required to obtain SEC accreditation.

Stay informed, JPIANs — this is a significant development in the evolving landscape of the accountancy profession.

🔗 Read the full Supreme Court resolution here:
https://sc.judiciary.gov.ph/246027-securities-and-exchange-commission-vs-1accountants-party-list-inc-represented-by-its-president-et-al/

JPIAns, 🔎 𝗛𝗲𝗿𝗲’𝘀 𝘁𝗵𝗲 𝗔𝗻𝘀𝘄𝗲𝗿! 🎉

The fundamental accounting assumption that asserts a business will continue operating in the foreseeable future is…

𝐆𝐎𝐈𝐍𝐆 𝐂𝐎𝐍𝐂𝐄𝐑𝐍 𝐏𝐑𝐈𝐍𝐂𝐈𝐏𝐋𝐄! ✅📈

Congratulations to Donna Alyssa Valencia for being the first to get it right! 🥳

Did you get it correct? Let us know in the comments, and stay tuned for more trivia and learning content! 📚✨

📚💡 𝗔𝘁𝘁𝗲𝗻𝘁𝗶𝗼𝗻, 𝗝𝗣𝗜𝗔𝗻𝘀! Time to test your accounting knowledge! 🤓📊

𝐖𝐡𝐢𝐜𝐡 𝐟𝐮𝐧𝐝𝐚𝐦𝐞𝐧𝐭𝐚𝐥 𝐚𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐚𝐬𝐬𝐮𝐦𝐩𝐭𝐢𝐨𝐧 𝐬𝐭𝐚𝐭𝐞𝐬 𝐭𝐡𝐚𝐭 𝐚 𝐛𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐰𝐢𝐥𝐥 𝐜𝐨𝐧𝐭𝐢𝐧𝐮𝐞 𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐧𝐠 𝐢𝐧 𝐭𝐡𝐞 𝐟𝐨𝐫𝐞𝐬𝐞𝐞𝐚𝐛𝐥𝐞 𝐟𝐮𝐭𝐮𝐫𝐞? 🤔📈

Think you know the answer? Drop it in the comments below! 💬👇

Stay tuned for the correct answer! ⏳🔍

𝗝𝗣𝗜𝗔𝗡𝘀, 𝗮𝗿𝗲 𝘆𝗼𝘂 𝗮 𝗳𝗿𝗲𝗾𝘂𝗲𝗻𝘁 𝗦𝗽𝗼𝘁𝗶𝗳𝘆 𝘀𝘂𝗯𝘀𝗰𝗿𝗶𝗯𝗲𝗿 𝗼𝗿 𝘀𝗼𝗺𝗲𝗼𝗻𝗲 𝘄𝗵𝗼 𝗹𝗼𝘃𝗲𝘀 𝗡𝗲𝘁𝗳𝗹𝗶𝘅 𝗮𝗻𝗱 𝗰𝗵𝗶𝗹𝗹? 🎶🎬

Well, here’s something you should know! ☝🏻🤓

📢 The BIR has issued 𝗥𝗲𝘃𝗲𝗻𝘂𝗲 𝗥𝗲𝗴𝘂𝗹𝗮𝘁𝗶𝗼𝗻𝘀 𝗡𝗼. 𝟬𝟯-𝟮𝟬𝟮𝟱, implementing VAT on digital services!

💰 𝗔 𝟭𝟮% 𝗩𝗔𝗧 𝘄𝗶𝗹𝗹 𝗻𝗼𝘄 𝗮𝗽𝗽𝗹𝘆 𝘁𝗼 𝗱𝗶𝗴𝗶𝘁𝗮𝗹 𝘀𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗹𝗶𝗸𝗲 𝘀𝘁𝗿𝗲𝗮𝗺𝗶𝗻𝗴 𝗽𝗹𝗮𝘁𝗳𝗼𝗿𝗺𝘀, 𝗲𝗳𝗳𝗲𝗰𝘁𝗶𝘃𝗲 𝗝𝘂𝗻𝗲 𝟭, 𝟮𝟬𝟮𝟱!

📝 𝗗𝗶𝗴𝗶𝘁𝗮𝗹 𝘀𝗲𝗿𝘃𝗶𝗰𝗲 𝗽𝗿𝗼𝘃𝗶𝗱𝗲𝗿𝘀 (𝗗𝗦𝗣𝘀) 𝗺𝘂𝘀𝘁 𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿 𝘄𝗶𝘁𝗵 𝘁𝗵𝗲 𝗕𝗜𝗥 𝗯𝘆 𝗔𝗽𝗿𝗶𝗹 𝟭, 𝟮𝟬𝟮𝟱!

𝗦𝘁𝗮𝘆 𝗶𝗻𝗳𝗼𝗿𝗺𝗲𝗱, 𝗝𝗣𝗜𝗔𝗡𝘀! 📑✨

JPIAns, 🔎 𝗛𝗲𝗿𝗲’𝘀 𝘁𝗵𝗲 𝗔𝗻𝘀𝘄𝗲𝗿! 🎉
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‎The costing method that assigns costs to each specific job or batch and is commonly used in industries like construction and custom manufacturing is…
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‎𝐉𝐎𝐁 𝐎𝐑𝐃𝐄𝐑 𝐂𝐎𝐒𝐓𝐈𝐍𝐆! ✅📊
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Congratulations, Amanda Amarga for being the first one to get the correct answer! 🥳

‎Great job to everyone who got it right! 💡👏 Stay tuned for more trivia and learning opportunities! 📚✨
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‎📚💡 𝗔𝘁𝘁𝗲𝗻𝘁𝗶𝗼𝗻, 𝗝𝗣𝗜𝗔𝗻𝘀! Time to put your cost accounting knowledge to the test! 🤓📊
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‎𝐖𝐡𝐚𝐭 𝐜𝐨𝐬𝐭𝐢𝐧𝐠 𝐦𝐞𝐭𝐡𝐨𝐝 𝐚𝐬𝐬𝐢𝐠𝐧𝐬 𝐜𝐨𝐬𝐭𝐬 𝐭𝐨 𝐞𝐚𝐜𝐡 𝐬𝐩𝐞𝐜𝐢𝐟𝐢𝐜 𝐣𝐨𝐛 𝐨𝐫 𝐛𝐚𝐭𝐜𝐡 𝐚𝐧𝐝 𝐢𝐬 𝐜𝐨𝐦𝐦𝐨𝐧𝐥𝐲 𝐮𝐬𝐞𝐝 𝐢𝐧 𝐢𝐧𝐝𝐮𝐬𝐭𝐫𝐢𝐞𝐬 𝐥𝐢𝐤𝐞 𝐜𝐨𝐧𝐬𝐭𝐫𝐮𝐜𝐭𝐢𝐨𝐧 𝐚𝐧𝐝 𝐜𝐮𝐬𝐭𝐨𝐦 𝐦𝐚𝐧𝐮𝐟𝐚𝐜𝐭𝐮𝐫𝐢𝐧𝐠? 🏗️🏭
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‎Think you know the answer? Drop it in the comments below! 💬👇
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‎Stay tuned for the correct answer! ⏳🔍
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𝐉𝐏𝐈𝐀𝐍𝐬, 𝐝𝐢𝐝 𝐲𝐨𝐮 𝐤𝐧𝐨𝐰... 🤔💡

𝗧𝗵𝗲 𝗕𝗜𝗥 𝗵𝗮𝘀 𝗶𝘀𝘀𝘂𝗲𝗱 𝗥𝗲𝘃𝗲𝗻𝘂𝗲 𝗥𝗲𝗴𝘂𝗹𝗮𝘁𝗶𝗼𝗻𝘀 𝗡𝗼. 𝟰-𝟮𝟬𝟮𝟱, 𝗮𝗺𝗲𝗻𝗱𝗶𝗻𝗴 𝘁𝗵𝗲 𝗗𝗲 𝗠𝗶𝗻𝗶𝗺𝗶𝘀 𝗯𝗲𝗻𝗲𝗳𝗶𝘁𝘀!

The updates include an increase in clothing allowance from ₱6,000 to ₱7,000 per year and the inclusion of cash and gift certificates for employee achievement awards. 🎉

Other tax-exempt benefits still cover rice subsidies, medical assistance, and monetized leave credits! 📑✨

𝐓𝐞𝐬𝐭 𝐘𝐨𝐮𝐫 𝐌𝐚𝐠𝐢𝐜 || 𝐒𝐜𝐨𝐫𝐞 𝐭𝐡𝐢𝐬 𝐓𝐫𝐢𝐯𝐢𝐚!

All houses are called to seek the glory because, "𝑻𝒉𝒆𝒓𝒆 𝒊𝒔 𝒏𝒐 𝒈𝒐𝒐𝒅 𝒂𝒏𝒅 𝒆𝒗𝒊𝒍, 𝒕𝒉𝒆𝒓𝒆 𝒊𝒔 𝒐𝒏𝒍𝒚 𝒑𝒐𝒘𝒆𝒓, 𝒂𝒏𝒅 𝒕𝒉𝒐𝒔𝒆 𝒕𝒐𝒐 𝒘𝒆𝒂𝒌 𝒕𝒐 𝒔𝒆𝒆𝒌 𝒊𝒕."

▪︎ 𝑻𝒉𝒊𝒔 𝒃𝒖𝒅𝒈𝒆𝒕𝒊𝒏𝒈 𝒂𝒑𝒑𝒓𝒐𝒂𝒄𝒉 𝒔𝒕𝒂𝒓𝒕𝒔 𝒇𝒓𝒐𝒎 𝒔𝒄𝒓𝒂𝒕𝒄𝒉 𝒆𝒂𝒄𝒉 𝒑𝒆𝒓𝒊𝒐𝒅, 𝒓𝒆𝒒𝒖𝒊𝒓𝒊𝒏𝒈 𝒋𝒖𝒔𝒕𝒊𝒇𝒊𝒄𝒂𝒕𝒊𝒐𝒏 𝒇𝒐𝒓 𝒂𝒍𝒍 𝒆𝒙𝒑𝒆𝒏𝒔𝒆𝒔. ▪︎

The minds of the wielders determine their strength as witches and wizards. So, may the greatest mind win this cup.

Best of luck, 𝙃𝙤𝙪𝙨𝙚𝙨!