JPIA - ELJMC Chapter

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JPIA - ELJMC Chapter

Premiere Organization of Accounting Students of Eduardo L. Joson Memorial College

25/09/2026

𝐀𝐤𝐚𝐥𝐚 𝐧𝐢𝐲𝐨 𝐭𝐚𝐩𝐨𝐬 𝐧𝐚 𝐌𝐢𝐝𝐭𝐞𝐫𝐦 𝐞𝐱𝐚𝐦? 𝐌𝐚𝐲 𝐀𝐜𝐜𝐨𝐮𝐧𝐓𝐄𝐒𝐓 𝐩𝐚 🤪

ᴛɪᴘ: ʀᴇᴀᴅ ᴛʜᴇ ɪɴꜱᴛʀᴜᴄᴛɪᴏɴꜱ 😉

୨୧ 𝐀𝐜𝐜𝐨𝐮𝐧𝐓𝐄𝐒𝐓 𝐐𝐮𝐢𝐳 8
V promised to give her girlfriend, Jennie, his Toyota Corolla Cross car if Jennie passes the May 2026 CPA Licensure Examination. While Jennie was reviewing for the CPALE, the car was stolen without V's fault. Which of the following statements is true?

A. Jennie is entitled to damages
B. The obligation of V is extinguished
C. V is required to give a replacement to the lost car
D. Jennie is entitled to the monetary equivalent of the car when she passes the May 2026 CPALE

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_KumustaAngExam?_Answer

𝐇𝐀𝐏𝐏𝐘 𝐀𝐍𝐒𝐖𝐄𝐑𝐈𝐍𝐆, 𝐄𝐋𝐉𝐏𝐈𝐀𝐧𝐬! ✨

🖊️: Ashley Nicole Justo
🎨: Clarissa Ruzo
💡: Kholine Shei Barnachea

22/09/2026

“𝐁𝐚𝐛𝐚𝐰𝐢 𝐧𝐚 𝐥𝐚𝐧𝐠 𝐚𝐤𝐨 𝐬𝐚 𝐌𝐢𝐝𝐭𝐞𝐫𝐦. “

Ay ito na talaga ‘yun, teh! H’wag na ‘yan paabutin ng “𝘣𝘢𝘣𝘢𝘸𝘪 𝘯𝘢 𝘭𝘢𝘯𝘨 𝘢𝘬𝘰 𝘴𝘢 𝘍𝘪𝘯𝘢𝘭𝘴.” Kaloka! 🫵🫪

We hope everyone has already prepared their heart, mind, and soul for this examination as we separate those lessons that we truly absorbed from those that need a little more absorbing. 😅

Remember to always show up! You’ll never know the result if you’re not going to try. Trust in yourself and most importantly, trust God.

𝐆𝐨𝐨𝐝 𝐥𝐮𝐜𝐤 𝐨𝐧 𝐲𝐨𝐮𝐫 𝐌𝐢𝐝𝐭𝐞𝐫𝐦 𝐄𝐱𝐚𝐦𝐢𝐧𝐚𝐭𝐢𝐨𝐧, 𝐄𝐋𝐉𝐏𝐈𝐀𝐧𝐬! ✊

🖊️: Ashley Nicole Justo
🎨: Clarissa Ruzo

21/09/2026

𝐀𝐜𝐜𝐨𝐮𝐧𝐓𝐇𝐈𝐍𝐊: 𝐓𝐫𝐢𝐯𝐢𝐚 𝐨𝐟 𝐭𝐡𝐞 𝐖𝐞𝐞𝐤

𝗧𝗵𝗶𝗻𝗸 𝘆𝗼𝘂 𝗸𝗻𝗼𝘄 𝗶𝘁 𝗮𝗹𝗹?

Welcome to 𝐀𝐜𝐜𝐨𝐮𝐧𝐓𝐇𝐈𝐍𝐊, 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!

𝗗𝗶𝗱 𝘆𝗼𝘂 𝗸𝗻𝗼𝘄?

Great success isn't built on overnight—it's built on small, daily wins.

In accounting, Kaizen costing is all about continuous, everyday improvement. Instead of waiting for a massive overhaul to cut expenses, a company lowers costs by trimming tiny bits of waste every single day—like saving 1% on raw materials or shaving off a few seconds from a production process. On their own, these adjustments seem small, but over time, they stack up into massive savings.

That exact mindset is what keeps accounting students sane through the heavy grind. You don't have to conquer an entire subject in a single sitting; real progress happens in a constant series of small steps. Answering practice problems, reading textbook pages, or mastering just one standard today might feel small, but those bits of effort quietly compound.

✒️: Jude Mico Caberto
🎨: Clarissa Ruzo
💡: Maricris Guevarra

20/09/2026

The heavens blasted with joy today and bestowed abundant blessings! ✨️

Happy birthday to our dear 𝙑𝙞𝙘𝙚 𝙋𝙧𝙚𝙨𝙞𝙙𝙚𝙣𝙩 𝙉𝙤𝙣 – 𝘼𝙘𝙖𝙙𝙚𝙢𝙞𝙘𝙨, 𝐏𝐫𝐢𝐧𝐜𝐞𝐬𝐬 𝐂𝐡𝐫𝐢𝐬𝐭𝐢𝐧𝐞 𝐒. 𝐄𝐯𝐚𝐧𝐠𝐞𝐥𝐢𝐬𝐭𝐚! 🥳

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, 𝐏𝐫𝐢𝐧𝐜𝐞𝐬𝐬.

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! 👏

🖊: Ashley Nicole Justo
🎨: Ashley Mae Flores & Yexcel Leigel Lapuz

18/09/2026

𝐘𝐨𝐨𝐡𝐨𝐨! 𝐒𝐨 𝐲𝐞𝐚𝐡! 𝐀𝐧𝐨𝐧𝐠 𝐠𝐚𝐠𝐚𝐰𝐢𝐧? 𝐋𝐞𝐭’𝐬 𝐫𝐞𝐚𝐝 𝐢𝐭!
𝐁𝐖𝐄𝐋𝐎!

ᴛɪᴘ: ʀᴇᴀᴅ ᴛʜᴇ ɪɴꜱᴛʀᴜᴄᴛɪᴏɴꜱ 😉

୨୧ 𝐀𝐜𝐜𝐨𝐮𝐧𝐓𝐄𝐒𝐓 𝐐𝐮𝐢𝐳 7
Sophie Prime Industries manufactures three products at its highly automated factory. The products are very popular, with demand far exceeding the company's ability to supply the marketplace. To maximize profit, management should focus on each product's
A. Gross margin
B. Segment margin
C. Contribution margin ratio
D. Contribution margin per machine hour

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_ FavoriteIceCreamFlavor_Answer

𝐇𝐀𝐏𝐏𝐘 𝐀𝐍𝐒𝐖𝐄𝐑𝐈𝐍𝐆, 𝐄𝐋𝐉𝐏𝐈𝐀𝐧𝐬! ✨

🖊️: Ashley Nicole Justo
🎨: Clarissa Ruzo
💡: Kholine Shei Barnachea

15/09/2026

The heavens blasted with joy today and bestowed abundant blessings! ✨️

Happy birthday to our dear 𝙎𝙩𝙖𝙣𝙙𝙞𝙣𝙜 𝘾𝙤𝙢𝙢𝙞𝙩𝙩𝙚𝙚 𝙛𝙤𝙧 𝙀𝙫𝙚𝙣𝙩𝙨 𝙈𝙖𝙣𝙖𝙜𝙚𝙢𝙚𝙣𝙩, 𝐆𝐢𝐧𝐞𝐬 𝐒. 𝐂𝐚𝐲𝐚𝐧𝐠𝐚! 🥳

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, 𝐆𝐢𝐧𝐞𝐬.

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! 👏

🖊: Ashley Nicole Justo
🎨: Ashley Mae Flores & Yexcel Leigel Lapuz

13/09/2026

𝐀𝐜𝐜𝐨𝐮𝐧𝐓𝐇𝐈𝐍𝐊: 𝐓𝐫𝐢𝐯𝐢𝐚 𝐨𝐟 𝐭𝐡𝐞 𝐖𝐞𝐞𝐤

𝗧𝗵𝗶𝗻𝗸 𝘆𝗼𝘂 𝗸𝗻𝗼𝘄 𝗶𝘁 𝗮𝗹𝗹?

Welcome to 𝐀𝐜𝐜𝐨𝐮𝐧𝐓𝐇𝐈𝐍𝐊, 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!

𝗗𝗶𝗱 𝘆𝗼𝘂 𝗸𝗻𝗼𝘄?

SOLUTIO INDEBITI (payment of what is not due)

Nakatanggap ka na ba ng GCash transfer na hindi naman sa'yo, o kaya naman ay sobrang sukli? Sabi sa batas, dapat mong isauli yan!

According to Article 2154 of the Civil Code of the Philippines, if you receive something by mistake that you have no right to demand, you are legally obligated to return it. This is rooted in the principle of unjust enrichment which means no one should unfairly profit at the expense of someone else.

Always remember: Kapag sobra ang sukli, isauli 🫪

✒️: Jude Mico Caberto
💡: Kholine Shei Barnachea
🎨: Clarissa Ruzo

11/09/2026

𝐒𝐚𝐠𝐢𝐧𝐠, 𝐬𝐚𝐠𝐢𝐧𝐠, 𝐦𝐚𝐧𝐠𝐠𝐚, 𝐦𝐚𝐧𝐠𝐠𝐚, ____________? 😬

ᴛɪᴘ: ʀᴇᴀᴅ ᴛʜᴇ ɪɴꜱᴛʀᴜᴄᴛɪᴏɴꜱ 😉

୨୧ 𝐀𝐜𝐜𝐨𝐮𝐧𝐓𝐄𝐒𝐓 𝐐𝐮𝐢𝐳 6
Team Ryzza Company reported the following current assets on December 31, 2025.
Cash
₱700,000
Accounts receivable
1,200,00
Inventory
600,000

An examination of accounts receivable revealed the following:
Trade accounts receivable
930,000
Allowance for doubtful accounts
(20,000)
Claim against shipper for goods lost in transit
30,000
Selling price of unsold goods sent out on consignment at 130%of cost and not included in ending inventory
260,000
Total accounts receivable
₱1,200,00

What total amount should be reported as current assets on December 31, 2025?
A. 2,440,000
B. 2,210,000
C. 2,500,000
D. 2,240,000

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_NameOfYourCrush_Answer

𝐇𝐀𝐏𝐏𝐘 𝐀𝐍𝐒𝐖𝐄𝐑𝐈𝐍𝐆, 𝐄𝐋𝐉𝐏𝐈𝐀𝐧𝐬! ✨

🖊️: Ashley Nicole Justo
🎨: Clarissa Ruzo
💡: Kholine Shei Barnachea

09/09/2026

𝐖𝐀𝐘 𝐓𝐎 𝐆𝐎, 𝐄𝐋𝐉𝐏𝐈𝐀𝐧𝐬!🏆

The numbers are in, and the 𝑻𝒐𝒑 𝟏𝟎 𝒑𝒂𝒓𝒕𝒊𝒄𝒊𝒑𝒂𝒏𝒕𝒔 𝒐𝒇 𝒕𝒉𝒆 𝑨𝒄𝒄𝒐𝒖𝒏𝑻𝑬𝑺𝑻 who rise above all are determined!

These outstanding ELJPIAns proved that accounting is more than just numbers, it’s a test of grit, precision, and perseverance. They have shown us determination, knowledge, and an unwavering commitment to excellence.

𝐀 𝐰𝐚𝐫𝐦 𝐜𝐨𝐧𝐠𝐫𝐚𝐭𝐮𝐥𝐚𝐭𝐢𝐨𝐧𝐬 𝐭𝐨 𝐨𝐮𝐫 𝐓𝐨𝐩 𝟏𝟎 𝐚𝐜𝐡𝐢𝐞𝐯𝐞𝐫𝐬 𝐨𝐟 𝐀𝐜𝐜𝐨𝐮𝐧𝐓𝐄𝐒𝐓! 𝐘𝐨𝐮𝐫 𝐞𝐱𝐜𝐞𝐥𝐥𝐞𝐧𝐜𝐞 𝐚𝐧𝐝 𝐝𝐞𝐝𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐭𝐫𝐮𝐥𝐲 𝐬𝐞𝐭 𝐲𝐨𝐮 𝐚𝐩𝐚𝐫𝐭. 𝐊𝐞𝐞𝐩 𝐜𝐡𝐚𝐥𝐥𝐞𝐧𝐠𝐢𝐧𝐠 𝐲𝐨𝐮𝐫𝐬𝐞𝐥𝐯𝐞𝐬 𝐚𝐧𝐝 𝐤𝐞𝐞𝐩 𝐥𝐞𝐚𝐫𝐧𝐢𝐧𝐠 𝐄𝐋𝐉𝐏𝐈𝐀𝐧𝐬!

✒️: Jude Mico Caberto and Nicole Justo
🎨: Clarissa Ruzo
📷: Juvel Ulidan

08/09/2026

The heavens blasted with joy today and bestowed abundant blessings! ✨️

Happy birthday to our dear 𝙎𝙩𝙖𝙣𝙙𝙞𝙣𝙜 𝘾𝙤𝙢𝙢𝙞𝙩𝙩𝙚𝙚 𝙛𝙤𝙧 𝘾𝙧𝙚𝙖𝙩𝙞𝙫𝙚 𝙋𝙧𝙤𝙙𝙪𝙘𝙩𝙞𝙤𝙣, 𝐉𝐮𝐯𝐞𝐥 𝐆. 𝐔𝐥𝐢𝐝𝐚𝐧! 🥳

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, 𝐉𝐮𝐯𝐞𝐥.

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! 👏

🖊: Ashley Nicole Justo
🎨: Ashley Mae Flores & Yexcel Leigel Lapuz

Address

Palayan City
3132

Website

https://twitter.com/EljmcJpia

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