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JPIA Letran Calamba

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The Official page of Junior Philippine Institute of Accountants-Letran Calamba. JPIA-Letran Calamba Official page Rules and Regulations

1. i.

For partnership, and inquiries feel free to message this page or you can email us at Junior Philippine Institute of Accountants-Letran Calamba, also known as JPIA-LC, is a recognized student organization formed by BS Accountancy students of Colegio de San Juan de Letran Calamba. This page is the only and only official running page of JPIA-Letran Calamba. Any p

age which pretends to be the official page of JPIA-Letran Calamba shall not be tolerated.

2. Avoid posting malevolent content on the page. JPIA-Letran Calamba page has the right to remove all inappropriate content which clearly defies the constitution & personal rights of the organization and its affiliates, administrators, fans and users. Any abusive, harassing and disparaging post or content shall be named inappropriate. ii. Posting of deceptive and illicit material in the page, whether it is in the form of photo, video, URL or text is strictly not allowed.

3. Advertisements are allowed, but only up to the extent it is applicable or related to the organization’s processes.

4. Any content posted by the JPIA-Letran Calamba page do not necessarily reflect the outlooks and opinions of the administrators of the page.

5. All fans and users must comply with the page’s rules and regulations. JPIA-Letran Calamba page has the right to ban or remove any improper substance which fails to abide with these rules. Go JPIA! Go SBMA! ARRIBA LETRAN!

22/06/2026

𝐎𝐧𝐥𝐲 𝟑 𝐝𝐚𝐲𝐬 𝐥𝐞𝐟𝐭 𝐛𝐞𝐟𝐨𝐫𝐞 𝐰𝐞 𝐭𝐮𝐫𝐧 𝐨𝐮𝐫 𝐭𝐚𝐬𝐬𝐞𝐥𝐬 𝐚𝐧𝐝 𝐬𝐭𝐞𝐩 𝐢𝐧𝐭𝐨 𝐚 𝐧𝐞𝐰 𝐜𝐡𝐚𝐩𝐭𝐞𝐫! 𝐖𝐡𝐚𝐭 𝐨𝐧𝐜𝐞 𝐟𝐞𝐥𝐭 𝐬𝐨 𝐟𝐚𝐫 𝐚𝐰𝐚𝐲 𝐢𝐬 𝐧𝐨𝐰 𝐣𝐮𝐬𝐭 𝐚 𝐟𝐞𝐰 𝐬𝐭𝐞𝐩𝐬 𝐚𝐡𝐞𝐚𝐝 🫧

𝘛𝘩𝘪𝘴 𝘪𝘴 𝘺𝘰𝘶𝘳 𝘳𝘦𝘮𝘪𝘯𝘥𝘦𝘳 𝘵𝘰 𝘬𝘦𝘦𝘱 𝘱𝘶𝘴𝘩𝘪𝘯𝘨. 𝘌𝘷𝘦𝘳𝘺 𝘴𝘢𝘤𝘳𝘪𝘧𝘪𝘤𝘦, 𝘦𝘷𝘦𝘳𝘺 𝘤𝘩𝘢𝘭𝘭𝘦𝘯𝘨𝘦, 𝘢𝘯𝘥 𝘦𝘷𝘦𝘳𝘺 𝘭𝘦𝘴𝘴𝘰𝘯 𝘩𝘢𝘴 𝘭𝘦𝘥 𝘺𝘰𝘶 𝘵𝘰 𝘵𝘩𝘪𝘴 𝘮𝘰𝘮𝘦𝘯𝘵. 𝘛𝘩𝘦 𝘫𝘰𝘶𝘳𝘯𝘦𝘺 𝘮𝘢𝘺 𝘯𝘰𝘵 𝘩𝘢𝘷𝘦 𝘣𝘦𝘦𝘯 𝘦𝘢𝘴𝘺, 𝘣𝘶𝘵 𝘺𝘰𝘶𝘳 𝘱𝘦𝘳𝘴𝘦𝘷𝘦𝘳𝘢𝘯𝘤𝘦 𝘩𝘢𝘴 𝘣𝘳𝘰𝘶𝘨𝘩𝘵 𝘺𝘰𝘶 𝘤𝘭𝘰𝘴𝘦𝘳 𝘵𝘩𝘢𝘯 𝘦𝘷𝘦𝘳 𝘵𝘰 𝘵𝘩𝘦 𝘮𝘪𝘭𝘦𝘴𝘵𝘰𝘯𝘦 𝘺𝘰𝘶'𝘷𝘦 𝘣𝘦𝘦𝘯 𝘸𝘰𝘳𝘬𝘪𝘯𝘨 𝘴𝘰 𝘩𝘢𝘳𝘥 𝘧𝘰𝘳.

𝙏𝙝𝙚 𝙛𝙞𝙣𝙞𝙨𝙝 𝙡𝙞𝙣𝙚 𝙞𝙨𝙣'𝙩 𝙟𝙪𝙨𝙩 𝙣𝙚𝙖𝙧—𝙞𝙩'𝙨 𝙧𝙞𝙜𝙝𝙩 𝙞𝙣 𝙛𝙧𝙤𝙣𝙩 𝙤𝙛 𝙪𝙨🎓✨

-LC

!

24/05/2026

✨𝐃-𝐃𝐚𝐲 𝐡𝐚𝐬 𝐟𝐢𝐧𝐚𝐥𝐥𝐲 𝐚𝐫𝐫𝐢𝐯𝐞𝐝! 🍀

May this verse remind you that you are never alone in this battle. Trust in the process, trust in your hard work, and trust in Him. The journey to becoming a CPA is never easy, but you were made for this.🧾

This day reflects all the hard work, sacrifices, sleepless nights, and prayers you poured into your journey. Step into this milestone with confidence, courage, and faith. 🙏

𝙉𝙤 𝙢𝙖𝙩𝙩𝙚𝙧 𝙝𝙤𝙬 𝙙𝙞𝙛𝙛𝙞𝙘𝙪𝙡𝙩 𝙩𝙝𝙚 𝙟𝙤𝙪𝙧𝙣𝙚𝙮 𝙗𝙚𝙘𝙖𝙢𝙚, 𝙮𝙤𝙪 𝙢𝙖𝙙𝙚 𝙞𝙩 𝙩𝙝𝙞𝙨 𝙛𝙖𝙧 𝙛𝙤𝙧 𝙖 𝙧𝙚𝙖𝙨𝙤𝙣. 𝙏𝙧𝙪𝙨𝙩 𝙮𝙤𝙪𝙧𝙨𝙚𝙡𝙛, 𝙩𝙧𝙪𝙨𝙩 𝙩𝙝𝙚 𝙥𝙧𝙤𝙘𝙚𝙨𝙨, 𝙖𝙣𝙙 𝙩𝙧𝙪𝙨𝙩 𝙂𝙤𝙙. 𝙋𝙧𝙖𝙮𝙞𝙣𝙜 𝙛𝙤𝙧 𝙬𝙞𝙨𝙙𝙤𝙢, 𝙘𝙡𝙖𝙧𝙞𝙩𝙮, 𝙖𝙣𝙙 𝙨𝙪𝙘𝙘𝙚𝙨𝙨 𝙛𝙤𝙧 𝙖𝙡𝙡 𝙤𝙪𝙧 𝙛𝙪𝙩𝙪𝙧𝙚 𝘾𝙋𝘼𝙨. 📚

-LC

20/05/2026

𝐇𝐚𝐩𝐩𝐲 𝐁𝐢𝐫𝐭𝐡𝐝𝐚𝐲 to our responsible and dedicated VP for Audit, 𝐈𝐨𝐧 𝐁𝐚𝐫𝐠𝐨𝐦𝐞𝐧𝐭𝐨! 🎉📊

Your accuracy, commitment, and attention to detail help keep our organization organized and on track. Thank you for handling your responsibilities with excellence and for always giving your best service to your fellow JPIAns. 🐯

𝑴𝒂𝒚 𝒚𝒐𝒖𝒓 𝒅𝒂𝒚 𝒃𝒆 𝒇𝒊𝒍𝒍𝒆𝒅 𝒘𝒊𝒕𝒉 𝒋𝒐𝒚, 𝒍𝒂𝒖𝒈𝒉𝒕𝒆𝒓, 𝒂𝒏𝒅 𝒃𝒍𝒆𝒔𝒔𝒊𝒏𝒈𝒔, 𝒂𝒏𝒅 𝒎𝒂𝒚 𝒚𝒐𝒖 𝒄𝒐𝒏𝒕𝒊𝒏𝒖𝒆 𝒕𝒐 𝒂𝒄𝒉𝒊𝒆𝒗𝒆 𝒔𝒖𝒄𝒄𝒆𝒔𝒔 𝒊𝒏 𝒃𝒐𝒕𝒉 𝒂𝒄𝒂𝒅𝒆𝒎𝒊𝒄𝒔 𝒂𝒏𝒅 𝒍𝒊𝒇𝒆. 𝑯𝒂𝒗𝒆 𝒂 𝒘𝒐𝒏𝒅𝒆𝒓𝒇𝒖𝒍 𝒄𝒆𝒍𝒆𝒃𝒓𝒂𝒕𝒊𝒐𝒏! 🎂💛

-LC

13/05/2026

𝑯𝒂𝒑𝒑𝒚 𝑩𝒊𝒓𝒕𝒉𝒅𝒂𝒚 to our dedicated 2nd Year Representative, 𝑪𝒉𝒓𝒊𝒔𝒕𝒊𝒏𝒆 𝑲𝒆𝒊𝒓𝒂 𝑵𝒂𝒅𝒂𝒍! 🎉💛

Your hard work, kindness, and commitment continue to inspire your fellow JPIAns every day. Thank you for being a reliable leader and a great support to the organization.

✨ 𝑴𝒂𝒚 𝒚𝒐𝒖𝒓 𝒅𝒂𝒚 𝒃𝒆 𝒂𝒔 𝒂𝒎𝒂𝒛𝒊𝒏𝒈 𝒂𝒔 𝒚𝒐𝒖 𝒂𝒓𝒆, 𝒂𝒏𝒅 𝒎𝒂𝒚 𝒔𝒖𝒄𝒄𝒆𝒔𝒔 𝒂𝒏𝒅 𝒉𝒂𝒑𝒑𝒊𝒏𝒆𝒔𝒔 𝒂𝒍𝒘𝒂𝒚𝒔 𝒇𝒐𝒍𝒍𝒐𝒘 𝒚𝒐𝒖! 🎂🐯

-LC

05/05/2026

𝐖𝐚𝐫𝐦𝐞𝐬𝐭 𝐛𝐢𝐫𝐭𝐡𝐝𝐚𝐲 𝐰𝐢𝐬𝐡𝐞𝐬 𝐭𝐨 𝐨𝐮𝐫 𝐕𝐏 𝐟𝐨𝐫 𝐌𝐞𝐦𝐛𝐞𝐫𝐬𝐡𝐢𝐩! 🎉💛

Thank you for your continued efforts in strengthening engagement and building a more connected JPIA community. 𝗬𝗼𝘂𝗿 𝘄𝗼𝗿𝗸 𝗵𝗲𝗹𝗽𝘀 𝗰𝗿𝗲𝗮𝘁𝗲 𝗮 𝗺𝗼𝗿𝗲 𝗶𝗻𝗰𝗹𝘂𝘀𝗶𝘃𝗲 𝗮𝗻𝗱 𝘄𝗲𝗹𝗰𝗼𝗺𝗶𝗻𝗴 𝗲𝗻𝘃𝗶𝗿𝗼𝗻𝗺𝗲𝗻𝘁 𝗳𝗼𝗿 𝗮𝗹𝗹 𝗺𝗲𝗺𝗯𝗲𝗿𝘀. ✨

𝙒𝙞𝙨𝙝𝙞𝙣𝙜 𝙮𝙤𝙪 𝙖 𝙜𝙧𝙚𝙖𝙩 𝙗𝙞𝙧𝙩𝙝𝙙𝙖𝙮 𝙖𝙣𝙙 𝙖 𝙥𝙧𝙤𝙙𝙪𝙘𝙩𝙞𝙫𝙚, 𝙨𝙪𝙘𝙘𝙚𝙨𝙨𝙛𝙪𝙡 𝙮𝙚𝙖𝙧 𝙖𝙝𝙚𝙖𝙙. 🎂🎈

04/05/2026

Congratulations to our 𝗕𝗮𝘁𝗰𝗵 𝟮 – 𝟰𝘁𝗵 𝗬𝗲𝗮𝗿 𝘀𝘁𝘂𝗱𝗲𝗻𝘁𝘀 𝗳𝗼𝗿 𝗽𝗮𝘀𝘀𝗶𝗻𝗴 𝘁𝗵𝗲 𝗜𝗻𝘁𝘂𝗶𝘁: 𝗖𝗲𝗿𝘁𝗶𝗳𝗶𝗲𝗱 𝗤𝘂𝗶𝗰𝗸𝗕𝗼𝗼𝗸𝘀 𝗢𝗻𝗹𝗶𝗻𝗲 𝗣𝗿𝗼𝗔𝗱𝘃𝗶𝘀𝗼𝗿 certification! 🎉

This milestone highlights your growing expertise and dedication in the field—proof that you’re ready to take on real-world challenges in accounting and finance. 💻📊

30/04/2026

𝑯𝒂𝒑𝒑𝒚 𝑩𝒊𝒓𝒕𝒉𝒅𝒂𝒚 to our incredible 3rd Year Representative! 🎉🐯

Your energy, dedication, and genuine commitment to serving your batch continue to create a meaningful impact within JPIA. Through your leadership, passion, and hard work, you help strengthen connections and inspire your fellow JPIAns to strive for excellence.

Thank you for being a dependable voice, a supportive leader, and a valuable part of the organization. May your special day be filled with love, joy, and well-deserved appreciation.

✨ 𝑾𝒊𝒔𝒉𝒊𝒏𝒈 𝒚𝒐𝒖 𝒂 𝒚𝒆𝒂𝒓 𝒇𝒊𝒍𝒍𝒆𝒅 𝒘𝒊𝒕𝒉 𝒔𝒖𝒄𝒄𝒆𝒔𝒔, 𝒈𝒓𝒐𝒘𝒕𝒉, 𝒂𝒏𝒅 𝒖𝒏𝒇𝒐𝒓𝒈𝒆𝒕𝒕𝒂𝒃𝒍𝒆 𝒎𝒊𝒍𝒆𝒔𝒕𝒐𝒏𝒆𝒔! 💛🎂

-LC

23/04/2026

𝙒𝙖𝙧𝙢𝙚𝙨𝙩 𝙗𝙞𝙧𝙩𝙝𝙙𝙖𝙮 𝙬𝙞𝙨𝙝𝙚𝙨 𝙩𝙤 𝙤𝙪𝙧 𝙅𝙋𝙄𝘼 𝙋𝙧𝙚𝙨𝙞𝙙𝙚𝙣𝙩! 🎉

Your guidance, dedication, and strong sense of responsibility have played a vital role in shaping the organization into what it is today.

You lead 𝘯𝘰𝘵 𝘰𝘯𝘭𝘺 𝘸𝘪𝘵𝘩 𝘦𝘹𝘤𝘦𝘭𝘭𝘦𝘯𝘤𝘦, 𝒃𝒖𝒕 𝒂𝒍𝒔𝒐 𝒘𝒊𝒕𝒉 𝒊𝒏𝒕𝒆𝒈𝒓𝒊𝒕𝒚 𝒂𝒏𝒅 𝒉𝒆𝒂𝒓𝒕, 𝒍𝒆𝒂𝒗𝒊𝒏𝒈 𝒂 𝒍𝒂𝒔𝒕𝒊𝒏𝒈 𝒊𝒎𝒑𝒂𝒄𝒕 𝒐𝒏 𝒆𝒗𝒆𝒓𝒚𝒐𝒏𝒆 𝒂𝒓𝒐𝒖𝒏𝒅 𝒚𝒐𝒖.✨🐯

Thank you for your constant efforts and for setting a standard that inspires others to grow and lead. On this special day, we wish you happiness, good health, and continued success.

𝑴𝒂𝒚 𝒚𝒐𝒖 𝒌𝒆𝒆𝒑 𝒊𝒏𝒔𝒑𝒊𝒓𝒊𝒏𝒈 𝒐𝒕𝒉𝒆𝒓𝒔 𝒂𝒏𝒅 𝒂𝒄𝒉𝒊𝒆𝒗𝒊𝒏𝒈 𝒈𝒓𝒆𝒂𝒕 𝒕𝒉𝒊𝒏𝒈𝒔 𝒊𝒏 𝒕𝒉𝒆 𝒚𝒆𝒂𝒓 𝒂𝒉𝒆𝒂𝒅.💛

-LC

16/04/2026

Midterms start today, JPIAns! 📚✨

This is your moment to show the hard work, late nights, and dedication you’ve poured into your studies. Remember, success isn’t about being perfect—it’s about giving your best in every step you take.

Stay focused, stay calm, and trust in what you’ve prepared. You’ve come this far for a reason.

Good luck on your exams—go make yourselves proud!

14/04/2026

💡 𝐃𝐀𝐘 𝟏𝟒 – 𝐀𝐂𝐂𝐎𝐔𝐍𝐓𝐈𝐍𝐆 𝐐𝐔𝐈𝐂𝐊 𝐐𝐔𝐈𝐙 𝐒𝐄𝐑𝐈𝐄𝐒 💡
This Week’s Focus: 𝗕𝗮𝘀𝗶𝗰 𝗗𝗲𝗿𝗶𝘃𝗮𝘁𝗶𝘃𝗲𝘀

Rule: 𝗔𝗻𝘀𝘄𝗲𝗿 𝗼𝗻𝗹𝘆 𝘄𝗵𝗮𝘁 𝗶𝘀 𝗮𝘀𝗸𝗲𝗱!
Here’s the twist! 👀
Your entry only counts if you 𝗦𝗵𝗮𝗿𝗲 𝘁𝗵𝗲 𝗽𝗼𝘀𝘁, 𝘁𝗮𝗽 𝘁𝗵𝗲 𝗛𝗲𝗮𝗿𝘁 ❤️, 𝗮𝗻𝗱 𝘂𝘀𝗲 𝗮𝗹𝗹 𝘁𝗵𝗲 𝗹𝗶𝘀𝘁𝗲𝗱 𝗵𝗮𝘀𝗵𝘁𝗮𝗴𝘀.
Answer correctly to score 1 point 🎯, and keep playing—even bigger surprises are waiting for you! 🎉

𝗞𝗲𝘆 𝗧𝗲𝗿𝗺𝘀 𝘁𝗼 𝗞𝗻𝗼𝘄
𝟭. 𝗣𝗼𝘀𝗶𝘁𝗶𝗼𝗻 (𝗟𝗼𝗻𝗴 𝘃𝘀. 𝗦𝗵𝗼𝗿𝘁)
Long Position – the party agrees to buy the asset and benefits when the market price increases.
Short Position – the party agrees to sell the asset and benefits when the market price decreases.

𝟮. 𝗜𝗻𝘁𝗿𝗶𝗻𝘀𝗶𝗰 𝗩𝗮𝗹𝘂𝗲 𝗮𝗻𝗱 𝗧𝗶𝗺𝗲 𝗩𝗮𝗹𝘂𝗲
Intrinsic Value – the actual value of the option if exercised immediately. For a call option: Market Price − Strike Price (if positive).
Time Value – the additional amount included in the option price due to the possibility that the market price may move favorably before expiration. At expiration, time value becomes zero.

𝟯. 𝗠𝗼𝗻𝗲𝘆𝗻𝗲𝘀𝘀 𝗼𝗳 𝗢𝗽𝘁𝗶𝗼𝗻𝘀
In-the-Money (ITM) – the option has intrinsic value because exercising it is beneficial.
Out-of-the-Money (OTM) – the option has no intrinsic value and would not be exercised.
At-the-Money (ATM) – the strike price is equal to the current market price.

𝟰. 𝗗𝗲𝗿𝗶𝘃𝗮𝘁𝗶𝘃𝗲 𝗔𝘀𝘀𝗲𝘁 𝗮𝗻𝗱 𝗗𝗲𝗿𝗶𝘃𝗮𝘁𝗶𝘃𝗲 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆
Derivative Asset – recognized when the fair value of the contract results in a gain to the entity.
Derivative Liability – recognized when the fair value of the contract results in a loss to the entity.

𝗜𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻𝘀:
💬 Comment your answer below! Don’t forget to include the hashtags stated in this post in your comment.
🏆 Points for each correct answer. 𝗧𝗼𝗽 𝘀𝗰𝗼𝗿𝗲𝗿 𝗴𝗲𝘁𝘀 𝗮 𝘀𝗲𝗺𝗲𝘀𝘁𝗲𝗿-𝗲𝗻𝗱 𝗶𝗻𝗰𝗲𝗻𝘁𝗶𝘃𝗲!
⏰ Correct answers revealed next day (see comment section).
💡Only answers from those who 𝘀𝗵𝗮𝗿𝗲𝗱 𝘁𝗵𝗲 𝗽𝗼𝘀𝘁, 𝘁𝗮𝗽𝗽𝗲𝗱 𝘁𝗵𝗲 ❤️ 𝗿𝗲𝗮𝗰𝘁𝗶𝗼𝗻, 𝗮𝗻𝗱 𝗶𝗻𝗰𝗹𝘂𝗱𝗲𝗱 𝗮𝗹𝗹 𝗵𝗮𝘀𝗵𝘁𝗮𝗴𝘀 𝘀𝘁𝗮𝘁𝗲𝗱 𝗶𝗻 𝘁𝗵𝗶𝘀 𝗽𝗼𝘀𝘁 𝗶𝗻 𝘁𝗵𝗲𝗶𝗿 𝗰𝗼𝗺𝗺𝗲𝗻𝘁 will be counted—even if the answer is correct.

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