Ang Pagmamahal ng Isang CPA

Ang pagmamahal ng isang CPA ay hindi nagde-DEPRECIATE. RELIABLE, regardless of the face & looks dahil ang prinsipyo nito ay laging SUBSTANCE OVER FORM. COMPLETE, ‘yung tipong wala ka nang hahanapin pa kasi marunong mag-ADJUST.

Nagbibigay ng ALLOWANCE ‘pag may pagkakamali at sa lahat ng ginagawa nya, ‘yung mahal nya ang laging PREFERRED, laging inuuna. Palaging mayroong APPROPRIATE DISCLOSURE para ipakita sa buong mundo ang tunay na pagmamahal. Kung may samaan ng loob, nara-WRITE OFF agad; kung may tampuhan, nao-OFFSET ng pagmamahal. ‘Yung mga nakaraan, iyakan at lambingan, naki-CARRY FORWARD sa next FISCAL YEAR.

Ang pagmamahal ng isang CPA, keeps NO RECORDS of wrong dahil mayroong REVERSAL of forgiveness at CORRECTING ENTRY kung kailangan. Kung meron mang FORTUITOUS EVENT dahil sa THIRD PARTY, andiyan pa rin ang pusong nakahandang mag-AUDIT dahil ang PARTNERSHIP nila ay based on TRUST & CONFIDENCE.

Sumusunod sila sa IFRS & SARBANES-OXLEY ACT pagdating sa lambingan dahil ang bawat isa ay marunong tumupad sa sinumpaan — none will commit the ACTS DISCREDITABLE to the PROFESSION. Ang bawat detalye ng suyuan at tagpuan ay nakaRECORD sa WORKSHEET ng diary at handang ipahayag for the sake of TRANSPARENCY. Kahit wala ng pera ang bawat isa, they still say that the FINANCIAL STATEMENTS PRESENT FAIRLY & FREE OF MATERIAL MISSTATEMENT. Higit sa lahat, GOING CONCERN kung magmahal…. panghabambuhay! ♥

About leecpa
Orlando Calundan is a Certified Public Accountant. He has exposures in audit of financial statements of entities in various industries such as real estate, food (quick service restaurants), manufacturing, service organizations and BPOs, automotive, holding/investment companies and more. He also has exposure on internal audit engagements. http://calundan.co

2 Responses to Ang Pagmamahal ng Isang CPA

  1. hands down to the author of this whole thing. Taking accounting from a serious dimension to a funny one without losing its essence. hehe
    like!

  2. donna says:

    woww.i find this article so amusing and amazing.you are not only an accountant but an amazing author as well.keep it up:)

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