JPIA - ELJMC Chapter

JPIA - ELJMC Chapter Premiere Organization of Accounting Students of Eduardo L. Joson Memorial College

๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐‡๐ˆ๐๐Š: ๐“๐ซ๐ข๐ฏ๐ข๐š ๐จ๐Ÿ ๐ญ๐ก๐ž ๐–๐ž๐ž๐ค๐—ง๐—ต๐—ถ๐—ป๐—ธ ๐˜†๐—ผ๐˜‚ ๐—ธ๐—ป๐—ผ๐˜„ ๐—ถ๐˜ ๐—ฎ๐—น๐—น?Welcome to ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐‡๐ˆ๐๐Š, your weekly dose of knowledge, where the o...
24/08/2026

๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐‡๐ˆ๐๐Š: ๐“๐ซ๐ข๐ฏ๐ข๐š ๐จ๐Ÿ ๐ญ๐ก๐ž ๐–๐ž๐ž๐ค

๐—ง๐—ต๐—ถ๐—ป๐—ธ ๐˜†๐—ผ๐˜‚ ๐—ธ๐—ป๐—ผ๐˜„ ๐—ถ๐˜ ๐—ฎ๐—น๐—น?

Welcome to ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐‡๐ˆ๐๐Š, your weekly dose of knowledge, where the ordinary becomes extraordinary and learning becomes exciting.
Every trivia tells something worth remembering so stay curious and continue to learn ELJPIAns!

๐——๐—ถ๐—ฑ ๐˜†๐—ผ๐˜‚ ๐—ธ๐—ป๐—ผ๐˜„?

The Accounting Ghost: Retained Earnings or Retained Yearning?

"May Retained Earnings naman, bakit walang cash?" is the financial equivalent of opening a tub of ice cream only to find tilapia. Akala mo paldo na.

Retained Earnings is just a cumulative record of profits. Cash is real money you can useโ€”cash on hand, cash in bank, uncashed checks, or liquid investments.

Just like unrequited love, a high paper number doesn't mean you get to hold it. A company can flex โ‚ฑ100M in Retained Earnings and have โ‚ฑ0 in cash because those past profits were already spent buying equipment or inventory. The money moved onโ€”pero ikaw, hindi pa.

On the other hand, an overflowing bank account still doesn't mean a dividend. Under Philippine law, you legally need Unrestricted Retained Earnings (URE) to declare cash dividends. Drowning in cash without URE? Naka-add to cart ka na sa shopee, pero wala pa ring payout. ๐Ÿ˜”

Retained Earnings isn't Cash, and Cash doesn't guarantee Dividends. Always check the UREโ€”otherwise, itโ€™s not Retained Earningsโ€ฆ Retained Yearning lang. ๐Ÿ˜ญ







โœ’๏ธ: Jude Mico Caberto
๐ŸŽจ: Clarissa Ruzo
๐Ÿ’ก: Maricris Guevarra

The heavens blasted with joy today and bestowed abundant blessings! โœจ๏ธHappy birthday to our dear ๐™Ž๐™ฉ๐™–๐™ฃ๐™™๐™ž๐™ฃ๐™œ ๐˜พ๐™ค๐™ข๐™ข๐™ž๐™ฉ๐™ฉ๐™š๐™š ๐™›๐™ค๐™ง ...
22/08/2026

The heavens blasted with joy today and bestowed abundant blessings! โœจ๏ธ

Happy birthday to our dear ๐™Ž๐™ฉ๐™–๐™ฃ๐™™๐™ž๐™ฃ๐™œ ๐˜พ๐™ค๐™ข๐™ข๐™ž๐™ฉ๐™ฉ๐™š๐™š ๐™›๐™ค๐™ง ๐˜พ๐™ช๐™ก๐™ฉ๐™ช๐™ง๐™š ๐™–๐™ฃ๐™™ ๐™Ž๐™ฅ๐™ค๐™ง๐™ฉ๐™จ, ๐€๐ฅ๐ฅ๐ฒ๐ฌ๐ฌ๐š ๐‰๐จ๐ฒ ๐ƒ. ๐…๐š๐ฃ๐š๐ซ๐๐จ! ๐Ÿฅณ

Your kind and pure heart, endless perseverance, admirable courage, and natural character are the qualities you have that positively influence everyone around you, making you a bright source of encouragement. It is such a privilege to know you, ๐€๐ฅ๐ฅ๐ฒ๐ฌ๐ฌ๐š.

Today, in your birthday celebration, may God continue to bless and guide you in every challenge you face. Always remember that these trials exist because He believes you are capable of overcoming them.

A warm round of applause for our birthday celebrant! ๐Ÿ‘






๐Ÿ–Š: Ashley Nicole Justo
๐ŸŽจ: Ashley Mae Flores & Yexcel Leigel Lapuz

๐๐€๐†๐Š๐€๐Œ๐Ž๐“๐„ ๐Š๐€? ๐„๐๐†๐†๐Š! ๐„๐๐†โ€”แด›ษชแด˜: ส€แด‡แด€แด… แด›สœแด‡ ษชษด๊œฑแด›ส€แดœแด„แด›ษชแดษด๊œฑ ๐Ÿ˜‰เญจเญง ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐„๐’๐“ ๐๐ฎ๐ข๐ณ 3The accounting records of JB Suarez Company rev...
21/08/2026

๐๐€๐†๐Š๐€๐Œ๐Ž๐“๐„ ๐Š๐€? ๐„๐๐†๐†๐Š! ๐„๐๐†โ€”

แด›ษชแด˜: ส€แด‡แด€แด… แด›สœแด‡ ษชษด๊œฑแด›ส€แดœแด„แด›ษชแดษด๊œฑ ๐Ÿ˜‰

เญจเญง ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐„๐’๐“ ๐๐ฎ๐ข๐ณ 3
The accounting records of JB Suarez Company revealed the following costs: direct materials used, โ‚ฑ150,000; direct labor, โ‚ฑ400,000; and manufacturing overhead, โ‚ฑ445,000. JB Suarez's prime cost is:

A. โ‚ฑ995,000
B. โ‚ฑ445,000
C. โ‚ฑ845,000
D. โ‚ฑ550,000

Clue: hmm depende kung 3 โ€˜yan ๐Ÿ˜

Use this format for your answer:
Nickname_YearandSection_FaveSubject_Answer

Please refer to the link below for the mechanics:
https://www.facebook.com/share/p/1BfuDL1R9M/?mibextid=wwXIfr

๐‡๐€๐๐๐˜ ๐€๐๐’๐–๐„๐‘๐ˆ๐๐†, ๐„๐‹๐‰๐๐ˆ๐€๐ง๐ฌ! โœจ






๐Ÿ–Š๏ธ: Ashley Nicole Justo
๐ŸŽจ: Clarissa Ruzo
๐Ÿ’ก: Cristel Sabado

๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐‡๐ˆ๐๐Š: ๐“๐ซ๐ข๐ฏ๐ข๐š ๐จ๐Ÿ ๐ญ๐ก๐ž ๐–๐ž๐ž๐ค๐—ง๐—ต๐—ถ๐—ป๐—ธ ๐˜†๐—ผ๐˜‚ ๐—ธ๐—ป๐—ผ๐˜„ ๐—ถ๐˜ ๐—ฎ๐—น๐—น?Welcome to ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐‡๐ˆ๐๐Š, your weekly dose of knowledge, where the o...
17/08/2026

๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐‡๐ˆ๐๐Š: ๐“๐ซ๐ข๐ฏ๐ข๐š ๐จ๐Ÿ ๐ญ๐ก๐ž ๐–๐ž๐ž๐ค

๐—ง๐—ต๐—ถ๐—ป๐—ธ ๐˜†๐—ผ๐˜‚ ๐—ธ๐—ป๐—ผ๐˜„ ๐—ถ๐˜ ๐—ฎ๐—น๐—น?

Welcome to ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐‡๐ˆ๐๐Š, your weekly dose of knowledge, where the ordinary becomes extraordinary and learning becomes exciting.
Every trivia tells something worth remembering so stay curious and continue to learn ELJPIAns!

๐——๐—ถ๐—ฑ ๐˜†๐—ผ๐˜‚ ๐—ธ๐—ป๐—ผ๐˜„?

When you purchase VATable products from supermarkets or convenience stores like 7-Eleven and Alfamart, the Value-Added Tax (VAT) is generally included in the price you pay.

So technically, you are contributing to the tax revenue collected by the Philippine government. That revenue helps fund public services and government programs, including education, healthcare, infrastructure, other government operations and salaries of government officials. (SALAMAT TAXPAYERS๐Ÿซก)

So the next time someone asks you: โ€œAno bang ambag mo sa Pilipinas?โ€

Ipakita mo resibo ng 7-Eleven purchase mo. ๐Ÿ˜…๐Ÿ˜‰







๐Ÿ–Š๏ธ: Jude Mico Caberto
๐ŸŽจ: Clarissa Ruzo
๐Ÿ’ก: Kholine Shei Barnachea

๐‘๐ž๐š๐๐ฒ ๐Ÿ๐จ๐ซ ๐‘๐จ๐ฎ๐ง๐ ๐Ÿ?แด›ษชแด˜: ส€แด‡แด€แด… แด›สœแด‡ ษชษด๊œฑแด›ส€แดœแด„แด›ษชแดษด๊œฑ ๐Ÿ˜‰เญจเญง ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐„๐’๐“ ๐๐ฎ๐ข๐ณ ๐ŸAscer and Tory partnership agreement stipulates the fo...
14/08/2026

๐‘๐ž๐š๐๐ฒ ๐Ÿ๐จ๐ซ ๐‘๐จ๐ฎ๐ง๐ ๐Ÿ?

แด›ษชแด˜: ส€แด‡แด€แด… แด›สœแด‡ ษชษด๊œฑแด›ส€แดœแด„แด›ษชแดษด๊œฑ ๐Ÿ˜‰

เญจเญง ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐„๐’๐“ ๐๐ฎ๐ข๐ณ ๐Ÿ

Ascer and Tory partnership agreement stipulates the following:

โ€ข Annual salary allowance of P90,000 for Ascer.
โ€ข Bonus to Ascer of 10% of the profit before partner's salaries and bonus.
โ€ข The partners share in profits and losses on a 70:30 ratio.

The partnership incurred a loss of P50,000 before deduction for salaries. How much is the change in Ascer's capital account?

a. 55,000 increase
b. 8,000 decrease
c. 64,000 increase
d. 9,000 decrease

Please refer to the link below for the mechanics:
https://www.facebook.com/share/p/1BfuDL1R9M/?mibextid=wwXIfr

Use this format for your answer:
Nickname_YearandSection_FavoriteFood_Answer

๐‡๐€๐๐๐˜ ๐€๐๐’๐–๐„๐‘๐ˆ๐๐†, ๐„๐‹๐‰๐๐ˆ๐€๐ง๐ฌ! โœจ






๐Ÿ–Š๏ธ: Ashley Nicole Justo and Maricris Guevarra
๐ŸŽจ: Clarissa Ruzo
๐Ÿ’ก: Kholine Shei Barnachea

๐๐š๐ ๐จ ๐ค๐ข๐ญ๐š ๐ญ๐ฎ๐ซ๐ฎ๐š๐ง ๐ง๐  ๐“๐ž๐š๐œ๐ก ๐Œ๐ž ๐‡๐จ๐ฐ ๐ญ๐จ ๐ƒ๐จ๐ฎ๐ ๐ข๐ž, ๐›๐ข๐›๐ข๐ ๐ฒ๐š๐ง ๐ฆ๐ฎ๐ง๐š ๐ค๐ข๐ญ๐š ๐ง๐  ๐ฅ๐ข๐ฆ๐š๐ง๐  ๐ฉ๐ข๐ญ๐ข๐ค ๐ฐ๐ข๐ญ๐ก ๐ฌ๐จ๐Ÿ๐ญ ๐ฆ๐จ๐ฏ๐ž๐ฌ... ay mali!๐Ÿ“ ๐๐š๐ซ๐ญ๐ฌ ๐จ๐Ÿ ๐ญ๐ก๐ž...
10/08/2026

๐๐š๐ ๐จ ๐ค๐ข๐ญ๐š ๐ญ๐ฎ๐ซ๐ฎ๐š๐ง ๐ง๐  ๐“๐ž๐š๐œ๐ก ๐Œ๐ž ๐‡๐จ๐ฐ ๐ญ๐จ ๐ƒ๐จ๐ฎ๐ ๐ข๐ž, ๐›๐ข๐›๐ข๐ ๐ฒ๐š๐ง ๐ฆ๐ฎ๐ง๐š ๐ค๐ข๐ญ๐š ๐ง๐  ๐ฅ๐ข๐ฆ๐š๐ง๐  ๐ฉ๐ข๐ญ๐ข๐ค ๐ฐ๐ข๐ญ๐ก ๐ฌ๐จ๐Ÿ๐ญ ๐ฆ๐จ๐ฏ๐ž๐ฌ...

ay mali!

๐Ÿ“ ๐๐š๐ซ๐ญ๐ฌ ๐จ๐Ÿ ๐ญ๐ก๐ž ๐…๐ข๐ง๐š๐ง๐œ๐ข๐š๐ฅ ๐’๐ญ๐š๐ญ๐ž๐ฆ๐ž๐ง๐ญ๐ฌ ๐ฉ๐š๐ฅ๐š!

๐—™๐—ถ๐—ป๐—ฎ๐—ป๐—ฐ๐—ถ๐—ฎ๐—น ๐—ฆ๐˜๐—ฎ๐˜๐—ฒ๐—บ๐—ฒ๐—ป๐˜๐˜€ are comprehensive reports that summarize a company's economic and financial status over a specific period โ€”each one tells a different story.

๐—œ๐—ป๐—ฐ๐—ผ๐—บ๐—ฒ ๐—ฆ๐˜๐—ฎ๐˜๐—ฒ๐—บ๐—ฒ๐—ป๐˜ โ€“ Did the business earn a profit or incur a loss?

๐—ฆ๐˜๐—ฎ๐˜๐—ฒ๐—บ๐—ฒ๐—ป๐˜ ๐—ผ๐—ณ ๐—™๐—ถ๐—ป๐—ฎ๐—ป๐—ฐ๐—ถ๐—ฎ๐—น ๐—ฃ๐—ผ๐˜€๐—ถ๐˜๐—ถ๐—ผ๐—ป (๐—•๐—ฎ๐—น๐—ฎ๐—ป๐—ฐ๐—ฒ ๐—ฆ๐—ต๐—ฒ๐—ฒ๐˜) โ€“ What does the business own and owe?

๐—ฆ๐˜๐—ฎ๐˜๐—ฒ๐—บ๐—ฒ๐—ป๐˜ ๐—ผ๐—ณ ๐—–๐—ฎ๐˜€๐—ต ๐—™๐—น๐—ผ๐˜„๐˜€ โ€“ Where did the cash come from, and where did it go?

๐—ฆ๐˜๐—ฎ๐˜๐—ฒ๐—บ๐—ฒ๐—ป๐˜ ๐—ผ๐—ณ ๐—–๐—ต๐—ฎ๐—ป๐—ด๐—ฒ๐˜€ ๐—ถ๐—ป ๐—˜๐—พ๐˜‚๐—ถ๐˜๐˜† โ€“ Why did the owner's equity increase or decrease?

๐—ก๐—ผ๐˜๐—ฒ๐˜€ ๐˜๐—ผ ๐—™๐—ถ๐—ป๐—ฎ๐—ป๐—ฐ๐—ถ๐—ฎ๐—น ๐—ฆ๐˜๐—ฎ๐˜๐—ฒ๐—บ๐—ฒ๐—ป๐˜๐˜€ โ€“ What important details explain the numbers in the reports?

เญจเญง ๐—™๐˜‚๐—ป ๐—™๐—ฎ๐—ฐ๐˜:
A single financial statement can't tell the whole story. Only when all five are read together can you truly understand a business's financial health!






๐Ÿ–Š๏ธ: Reynalyn Valenciana
๐ŸŽจ: Clarissa Ruzo

๐“๐‡๐„ ๐ƒ๐‘๐„๐€๐Œ ๐“๐„๐€๐Œ ๐€๐๐Ž๐€๐‘๐ƒ | ๐ˆ๐ฅ๐ฅ๐ฒ๐ซ๐ญ๐ก๐ข๐จ๐ง ๐‚๐ก๐ซ๐จ๐ง๐ข๐œ๐ฅ๐ž๐ฌ - ๐•๐จ๐ฅ๐ฎ๐ฆ๐ž ๐ˆ: ๐Ž๐๐ฒ๐ฌ๐ฌ๐ž๐ฒ ๐จ๐Ÿ ๐ญ๐ก๐ž ๐ƒ๐ซ๐ž๐š๐ฆ๐ž๐ซ๐ฌ ๐Ÿ”ฑNo voyager conquers the open sea alon...
07/08/2026

๐“๐‡๐„ ๐ƒ๐‘๐„๐€๐Œ ๐“๐„๐€๐Œ ๐€๐๐Ž๐€๐‘๐ƒ | ๐ˆ๐ฅ๐ฅ๐ฒ๐ซ๐ญ๐ก๐ข๐จ๐ง ๐‚๐ก๐ซ๐จ๐ง๐ข๐œ๐ฅ๐ž๐ฌ - ๐•๐จ๐ฅ๐ฎ๐ฆ๐ž ๐ˆ: ๐Ž๐๐ฒ๐ฌ๐ฌ๐ž๐ฒ ๐จ๐Ÿ ๐ญ๐ก๐ž ๐ƒ๐ซ๐ž๐š๐ฆ๐ž๐ซ๐ฌ ๐Ÿ”ฑ

No voyager conquers the open sea alone. To make this odyssey truly unforgettable, weโ€™ve joined forces with incredible allies across the nation!

Proudly introducing our Official Partner Local Chapters:

โŽˆ ๐ƒ๐จ๐ฆ๐ข๐ง๐ข๐œ๐š๐ง ๐‚๐จ๐ฅ๐ฅ๐ž๐ ๐ž ๐จ๐Ÿ ๐“๐š๐ซ๐ฅ๐š๐œ โ€“ ๐‰๐ฎ๐ง๐ข๐จ๐ซ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž ๐ˆ๐ง๐ฌ๐ญ๐ข๐ญ๐ฎ๐ญ๐ž ๐จ๐Ÿ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐š๐ง๐ญ๐ฌ

โŽˆ ๐‰๐ฎ๐ง๐ข๐จ๐ซ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž ๐ˆ๐ง๐ฌ๐ญ๐ข๐ญ๐ฎ๐ญ๐ž ๐จ๐Ÿ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐š๐ง๐ญ๐ฌ โ€“ ๐„๐๐ฎ๐š๐ซ๐๐จ ๐‹. ๐‰๐จ๐ฌ๐จ๐ง ๐Œ๐ž๐ฆ๐จ๐ซ๐ข๐š๐ฅ ๐‚๐จ๐ฅ๐ฅ๐ž๐ ๐ž

โŽˆ ๐‰๐ฎ๐ง๐ข๐จ๐ซ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž ๐ˆ๐ง๐ฌ๐ญ๐ข๐ญ๐ฎ๐ญ๐ž ๐จ๐Ÿ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐š๐ง๐ญ๐ฌ โ€“ ๐‚๐ž๐ง๐ญ๐ซ๐š๐ฅ ๐‹๐ฎ๐ณ๐จ๐ง ๐’๐ญ๐š๐ญ๐ž ๐”๐ง๐ข๐ฏ๐ž๐ซ๐ฌ๐ข๐ญ๐ฒ

โŽˆ ๐ˆ๐ง๐ญ๐ž๐ซ๐ฐ๐จ๐ซ๐ฅ๐ ๐‚๐จ๐ฅ๐ฅ๐ž๐ ๐ž๐ฌ ๐…๐จ๐ฎ๐ง๐๐š๐ญ๐ข๐จ๐ง โ€“ ๐‰๐ฎ๐ง๐ข๐จ๐ซ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž ๐ˆ๐ง๐ฌ๐ญ๐ข๐ญ๐ฎ๐ญ๐ž ๐จ๐Ÿ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐š๐ง๐ญ๐ฌ

โŽˆ ๐‰๐ฎ๐ง๐ข๐จ๐ซ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž ๐ˆ๐ง๐ฌ๐ญ๐ข๐ญ๐ฎ๐ญ๐ž ๐จ๐Ÿ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐š๐ง๐ญ๐ฌ โ€“ ๐๐‡๐ˆ๐๐Œ๐€ ๐€๐ซ๐š๐ฎ๐ฅ๐ฅ๐จ ๐”๐ง๐ข๐ฏ๐ž๐ซ๐ฌ๐ข๐ญ๐ฒ

โŽˆ ๐‰๐ฎ๐ง๐ข๐จ๐ซ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž ๐ˆ๐ง๐ฌ๐ญ๐ข๐ญ๐ฎ๐ญ๐ž ๐จ๐Ÿ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐š๐ง๐ญ๐ฌ โ€“ ๐‚๐จ๐ฅ๐ฅ๐ž๐ ๐ž ๐จ๐Ÿ ๐Ž๐ฎ๐ซ ๐‹๐š๐๐ฒ ๐จ๐Ÿ ๐Œ๐ž๐ซ๐œ๐ฒ

โŽˆ ๐‰๐ฎ๐ง๐ข๐จ๐ซ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž ๐ˆ๐ง๐ฌ๐ญ๐ข๐ญ๐ฎ๐ญ๐ž ๐จ๐Ÿ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐š๐ง๐ญ๐ฌ โ€“ ๐‚๐ž๐ง๐ญ๐ซ๐จ ๐„๐ฌ๐œ๐จ๐ฅ๐š๐ซ ๐”๐ง๐ข๐ฏ๐ž๐ซ๐ฌ๐ข๐ญ๐ฒ ๐Œ๐š๐ฅ๐จ๐ฅ๐จ๐ฌ

โŽˆ ๐๐š๐ญ๐ข๐จ๐ง๐š๐ฅ ๐”๐ง๐ข๐ฏ๐ž๐ซ๐ฌ๐ข๐ญ๐ฒ ๐‚๐ฅ๐š๐ซ๐ค โ€“ ๐‰๐ฎ๐ง๐ข๐จ๐ซ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž ๐ˆ๐ง๐ฌ๐ญ๐ข๐ญ๐ฎ๐ญ๐ž ๐จ๐Ÿ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐š๐ง๐ญ๐ฌ

โŽˆ ๐‰๐ฎ๐ง๐ข๐จ๐ซ ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž ๐ˆ๐ง๐ฌ๐ญ๐ข๐ญ๐ฎ๐ญ๐ž ๐จ๐Ÿ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐š๐ง๐ญ๐ฌ โ€“ ๐ƒ๐ข๐ฏ๐ข๐ง๐ž ๐†๐ซ๐š๐œ๐ž ๐‚๐จ๐ฅ๐ฅ๐ž๐ ๐ž๐ฌ

Bound by purpose, we ride the waves as oneโ€”illuminating paths, uplifting one another, and turning ambitions into reality.

Thank you for answering the call of the horizon! See you all tomorrow as we set sail on this Odyssey of the Dreamers! ๐Ÿ’›

#๐™„๐™ก๐™ก๐™ฎ๐™ง๐™ฉ๐™๐™ž๐™ค๐™ฃ๐˜พ๐™๐™ง๐™ค๐™ฃ๐™ž๐™˜๐™ก๐™š๐™จ
#๐™„๐™ก๐™ก๐™ช๐™ข๐™ž๐™ฃ๐™–๐™ฉ๐™š๐™๐™๐™š๐™‹๐™–๐™ฉ๐™
#๐™„๐™œ๐™ฃ๐™ž๐™ฉ๐™š๐™๐™๐™š๐™‹๐™–๐™จ๐™จ๐™ž๐™ค๐™ฃ
#๐™„๐™ก๐™ก๐™ฎ๐™ง๐™ฉ๐™๐™ž๐™ค๐™ฃ๐™๐™š๐™™๐™š๐™ง๐™–๐™ฉ๐™ž๐™ค๐™ฃ
#๐™๐™Ž๐™๐™…๐™‹๐™„๐˜ผ

๐—ข๐—ผ๐—ฝ๐˜€โ€ฆ ๐—ข๐—ผ๐—ฝ๐˜€ ๐—ผ๐—ผ๐—ฝ๐˜€โ€ฆ ๐— ๐—ฎ๐—บ๐—ฎ๐˜†๐—ฎ ๐—ป๐—ฎ ๐—บ๐—ฎ๐—ด๐—ต๐—ถ๐—ป๐—ด๐—ถ๐—ฎ๐—ป ๐—ป๐—ด ๐—ฝ๐—ฎ๐—ฝ๐—ฒ๐—น!๐˜—๐˜ณ๐˜ฆ๐˜ด๐˜ฆ๐˜ฏ๐˜ต๐˜ช๐˜ฏ๐˜จโ€ฆ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐„๐’๐“ ๐๐ฎ๐ข๐ณ ๐ŸASCENTORIA Co. has disposed of its office equ...
07/08/2026

๐—ข๐—ผ๐—ฝ๐˜€โ€ฆ ๐—ข๐—ผ๐—ฝ๐˜€ ๐—ผ๐—ผ๐—ฝ๐˜€โ€ฆ ๐— ๐—ฎ๐—บ๐—ฎ๐˜†๐—ฎ ๐—ป๐—ฎ ๐—บ๐—ฎ๐—ด๐—ต๐—ถ๐—ป๐—ด๐—ถ๐—ฎ๐—ป ๐—ป๐—ด ๐—ฝ๐—ฎ๐—ฝ๐—ฒ๐—น!

๐˜—๐˜ณ๐˜ฆ๐˜ด๐˜ฆ๐˜ฏ๐˜ต๐˜ช๐˜ฏ๐˜จโ€ฆ

๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐„๐’๐“ ๐๐ฎ๐ข๐ณ ๐Ÿ
ASCENTORIA Co. has disposed of its office equipment to ABC Co. on account during the current period. When special journals are used, ASCENTORIA Co. records the transaction in the ____________.
1 Sales journal
2 General journal
3 Cash receipts journal
4 Cash payment journal

Clue:
Document ito (๐˜ฎ๐˜ข๐˜ญ๐˜ข๐˜ฎ๐˜ข๐˜ฏ๐˜จ ๐Ÿ˜)

Quiz is open until ๐Ÿ“:๐ŸŽ๐ŸŽ ๐๐Œ ๐ญ๐จ๐๐š๐ฒ.

Please refer to the link below for the mechanics:
https://www.facebook.com/share/p/1HgzGomqhF/

๐‡๐€๐๐๐˜ ๐€๐๐’๐–๐„๐‘๐ˆ๐๐†, ๐„๐‹๐‰๐๐ˆ๐€๐ง๐ฌ! โœจ






๐Ÿ–Š๏ธ: Ashley Nicole Justo
๐ŸŽจ: Clarissa Ruzo
๐Ÿ’ก: Kholine Shei Barnachea

๐‹๐ž๐ญโ€™๐ฌ ๐๐ฎ๐ญ ๐˜๐จ๐ฎ๐ซ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐ข๐ง๐  ๐Š๐ง๐จ๐ฐ๐ฅ๐ž๐๐ ๐ž ๐ญ๐จ ๐ญ๐ก๐ž ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐„๐’๐“!๐— ๐—ฎ๐˜€๐˜๐—ฒ๐—ฟ๐˜† is not achieved in one sitting, it is built through consis...
06/08/2026

๐‹๐ž๐ญโ€™๐ฌ ๐๐ฎ๐ญ ๐˜๐จ๐ฎ๐ซ ๐€๐œ๐œ๐จ๐ฎ๐ง๐ญ๐ข๐ง๐  ๐Š๐ง๐จ๐ฐ๐ฅ๐ž๐๐ ๐ž ๐ญ๐จ ๐ญ๐ก๐ž ๐€๐œ๐œ๐จ๐ฎ๐ง๐“๐„๐’๐“!

๐— ๐—ฎ๐˜€๐˜๐—ฒ๐—ฟ๐˜† is not achieved in one sitting, it is built through consistent reading, application, and recall. With that, ๐—”๐—ฐ๐—ฐ๐—ผ๐˜‚๐—ป๐—ง๐—˜๐—ฆ๐—ง series aims to help students strengthen their retention and keep their minds sharp. This may be a small thing, but it is the little things, done consistently, that build lasting knowledge.

Just as every heroโ€™s journey begins with a single step, every future CPAโ€™s path to excellence is forged through discipline and perseverance.

๐—ฆ๐—ผ, ๐—ฎ๐—ฟ๐—ฒ ๐˜†๐—ผ๐˜‚ ๐—ฟ๐—ฒ๐—ฎ๐—ฑ๐˜† ๐—ณ๐—ผ๐—ฟ ๐˜๐—ต๐—ฒ ๐—”๐—ฐ๐—ฐ๐—ผ๐˜‚๐—ป๐—ง๐—˜๐—ฆ๐—ง?

Here are the mechanics that you need to know:

โ— Must be an ELJPIAn currently enrolled for F.Y. 2026โ€“2027.
โ— Participants must engage with the post by reacting to and sharing it. Failure to do so will render the entry void.
โ— Participants must comment their answer on the official post.
โ— The first 10 commenters with the correct answer will receive equivalent points:

โ—‹ 1st โ€“ 15 points
โ—‹ 2nd โ€“ 12 points
โ—‹ 3rd โ€“ 10 points
โ—‹ 4th โ€“ 8 points
โ—‹ 5th โ€“ 6 points
โ—‹ 6th โ€“ 5 points
โ—‹ 7th โ€“ 4 points
โ—‹ 8th โ€“ 3 points
โ—‹ 9th โ€“ 2 points
โ—‹ 10th โ€“ 1 point

โ— Quizzers will be posted every Friday, and the result will be posted in the official postโ€™s comment section.
โ— The participant with the highest accumulated points after one month (4 Fridays) will be declared the winner and will receive a prize.

๐—ช๐—ต๐—ฎ๐˜ ๐—ถ๐—ณ ๐˜„๐—ฒ ๐˜๐—ฟ๐˜†? ๐—ฌ๐—ผ๐˜‚ ๐—ต๐—ฎ๐˜ƒ๐—ฒ ๐—ป๐—ผ๐˜๐—ต๐—ถ๐—ป๐—ด ๐˜๐—ผ ๐—น๐—ผ๐˜€๐—ฒ ๐—ฎ๐—ป๐—ฑ ๐—ฒ๐˜ƒ๐—ฒ๐—ฟ๐˜†๐˜๐—ต๐—ถ๐—ป๐—ด ๐˜๐—ผ ๐—ด๐—ฎ๐—ถ๐—ป. ๐Ÿ˜‰






๐Ÿ–Š๏ธ๏ธ: Kholine Shei Barnachea, Yexcel Leigel Lapuz, & Ashley Nicole Justo
๐ŸŽจ: Clarissa Ruzo

The heavens blasted with joy today and bestowed abundant blessings! โœจ๏ธHappy birthday to our dear ๐™‘๐™ž๐™˜๐™š ๐™‹๐™ง๐™š๐™จ๐™ž๐™™๐™š๐™ฃ๐™ฉ ๐™›๐™ค๐™ง ๐˜ผ๐™ช๐™™๐™ž...
06/08/2026

The heavens blasted with joy today and bestowed abundant blessings! โœจ๏ธ

Happy birthday to our dear ๐™‘๐™ž๐™˜๐™š ๐™‹๐™ง๐™š๐™จ๐™ž๐™™๐™š๐™ฃ๐™ฉ ๐™›๐™ค๐™ง ๐˜ผ๐™ช๐™™๐™ž๐™ฉ ๐™–๐™ฃ๐™™ ๐™€๐™ซ๐™–๐™ก๐™ช๐™–๐™ฉ๐™ž๐™ค๐™ฃ, ๐‚๐ก๐ซ๐ข๐ฌ๐ญ๐ข๐ง๐ž ๐…๐š๐ญ๐ข๐ฆ๐š ๐‰๐จ๐ฒ ๐‘. ๐‚๐š๐ฌ๐ญ๐ข๐ฅ๐ฅ๐จ! ๐Ÿฅณ

Your kind and pure heart, endless perseverance, admirable courage, and natural character are the qualities you have that positively influence everyone around you, making you a bright source of encouragement. It is such a privilege to know you, ๐…๐š๐ญ๐ข๐ฆ๐š.

Today, in your birthday celebration, may God continue to bless and guide you in every challenge you face. Always remember that these trials exist because He believes you are capable of overcoming them.

A warm round of applause for our birthday celebrant! ๐Ÿ‘






๐Ÿ–Š: Ashley Nicole Justo
๐ŸŽจ: Ashley Mae Flores & Yexcel Leigel Lapuz

Address

Palayan City
3132

Website

Alerts

Be the first to know and let us send you an email when JPIA - ELJMC Chapter posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The School

Send a message to JPIA - ELJMC Chapter:

Shortcuts

Share

Category