Junior Philippine Institute of Accountants - Laguna University Chapter

Junior Philippine Institute of Accountants - Laguna University Chapter This is the official page of the Laguna University โ€“ Junior Philippine Institute of Accountants.

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’ŽโœจItโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ...
27/09/2026

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’Žโœจ

Itโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ๐’† ๐’‡๐’๐’Š๐’ˆ๐’‰๐’• ๐’˜๐’Š๐’•๐’‰ ๐’†๐’—๐’†๐’“๐’š ๐’‚๐’๐’”๐’˜๐’†๐’“!

๐—™๐—ถ๐—ป๐—ฎ๐—น ๐—ค๐˜‚๐—ฒ๐˜€๐˜๐—ถ๐—ผ๐—ป:
I am soft like a feather, yet I can float high.
My shape can be smoke, drifting up to the sky.
I crown a proud peacock with elegance and grace,
And adorn a fine hat with a delicate trace.

๐—–๐—น๐˜‚๐—ฒ: _____S

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๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’ŽโœจItโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ...
27/09/2026

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’Žโœจ

Itโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ๐’† ๐’‡๐’๐’Š๐’ˆ๐’‰๐’• ๐’˜๐’Š๐’•๐’‰ ๐’†๐’—๐’†๐’“๐’š ๐’‚๐’๐’”๐’˜๐’†๐’“!

๐—ค๐˜‚๐—ฒ๐˜€๐˜๐—ถ๐—ผ๐—ป ๐Ÿฑ ๐—ผ๐˜‚๐˜ ๐—ผ๐—ณ ๐Ÿฑ:
The following information pertains to Siglaya Company for 2026:

Accounts Receivable, January 1, 2026: P8,000
Accounts Receivable, December 31, 2026: P9,600
Net Cash Sales: P3,200
Accounts Receivable Turnover for 2026: 5 times

The company's net sales for 2026 was:
U. P47,200
R. P88,000
G. P51,200
E. P48,000

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๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’ŽโœจItโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ...
27/09/2026

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’Žโœจ

Itโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ๐’† ๐’‡๐’๐’Š๐’ˆ๐’‰๐’• ๐’˜๐’Š๐’•๐’‰ ๐’†๐’—๐’†๐’“๐’š ๐’‚๐’๐’”๐’˜๐’†๐’“!

๐—ค๐˜‚๐—ฒ๐˜€๐˜๐—ถ๐—ผ๐—ป ๐Ÿฐ ๐—ผ๐˜‚๐˜ ๐—ผ๐—ณ ๐Ÿฑ:
Recording the adjusting entry for depreciation has the same effect as recording the adjusting entry for:
L. A prepaid expense
E. An accrued expense
A. An accrued revenue
D. An unearned revenue

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๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’ŽโœจItโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ...
27/09/2026

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’Žโœจ

Itโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ๐’† ๐’‡๐’๐’Š๐’ˆ๐’‰๐’• ๐’˜๐’Š๐’•๐’‰ ๐’†๐’—๐’†๐’“๐’š ๐’‚๐’๐’”๐’˜๐’†๐’“!

๐—ค๐˜‚๐—ฒ๐˜€๐˜๐—ถ๐—ผ๐—ป ๐Ÿฏ ๐—ผ๐˜‚๐˜ ๐—ผ๐—ณ ๐Ÿฑ:
Who was the former President of Laguna Universityโ€“JPIA who won multiple awards during their term in the federation, including Student Leader Award Nominee, Leadership in Strategic Operations Awardee, Peer Inspiration Awardee, and Outstanding Editor Awardee?
R. Aubrey H. Ulan
O. Ma. Lourdes E. Valenciano
M. Bill John S. Ballesteros
E. Kyla C. Vergara

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๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’ŽโœจItโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ...
27/09/2026

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’Žโœจ

Itโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ๐’† ๐’‡๐’๐’Š๐’ˆ๐’‰๐’• ๐’˜๐’Š๐’•๐’‰ ๐’†๐’—๐’†๐’“๐’š ๐’‚๐’๐’”๐’˜๐’†๐’“!

๐—ค๐˜‚๐—ฒ๐˜€๐˜๐—ถ๐—ผ๐—ป ๐Ÿฎ ๐—ผ๐˜‚๐˜ ๐—ผ๐—ณ ๐Ÿฑ:
What monster had the body of a woman surrounded by the heads of six fierce dogs?
B. Medusa
E. Scylla
S. Charybdis
T. Sphinx

Drop your answer below and unleash your bloom!๐Ÿ’œ๐Ÿ’™

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’ŽโœจItโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ...
27/09/2026

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’Žโœจ

Itโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ๐’† ๐’‡๐’๐’Š๐’ˆ๐’‰๐’• ๐’˜๐’Š๐’•๐’‰ ๐’†๐’—๐’†๐’“๐’š ๐’‚๐’๐’”๐’˜๐’†๐’“!

๐—ค๐˜‚๐—ฒ๐˜€๐˜๐—ถ๐—ผ๐—ป ๐Ÿญ ๐—ผ๐˜‚๐˜ ๐—ผ๐—ณ ๐Ÿฑ:
The power to invest corporate funds in another corporation or business or for any other purpose as a corporate power is classified as an:
S. Express power
P. Incidental power
O. Implied power
T. Discretionary power

Drop your answer below and unleash your bloom!๐Ÿ’œ๐Ÿ’™

๐‰๐ฎ๐ฌ๐ญ 10 ๐Œ๐ข๐ง๐ฎ๐ญ๐ž๐ฌ ๐‹๐ž๐Ÿ๐ญ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’ŽThe journey is about to begin!In just a few minutes, ๐—”๐—ฐ๐—ฐ๐—ผ๐˜‚๐—ป๐˜-๐—ฎ-๐—™๐—น๐—ฎ๐—บ๐—ฒ๐˜€: ๐—ง๐—ต๐—ฒ ๐—ข๐—ป๐—น๐—ถ๐—ป๐—ฒ ๐—ฆ๐—ถ๐—ธ๐—น๐—ฎ๐—ฏ...
27/09/2026

๐‰๐ฎ๐ฌ๐ญ 10 ๐Œ๐ข๐ง๐ฎ๐ญ๐ž๐ฌ ๐‹๐ž๐Ÿ๐ญ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’Ž

The journey is about to begin!

In just a few minutes, ๐—”๐—ฐ๐—ฐ๐—ผ๐˜‚๐—ป๐˜-๐—ฎ-๐—™๐—น๐—ฎ๐—บ๐—ฒ๐˜€: ๐—ง๐—ต๐—ฒ ๐—ข๐—ป๐—น๐—ถ๐—ป๐—ฒ ๐—ฆ๐—ถ๐—ธ๐—น๐—ฎ๐—ฏ๐—ฎ๐—ป takes flight under ๐–ฒ๐–จ๐–ฆ๐–ซ๐– ๐–ธ๐– . Let your ๐‘†๐ผ๐บ๐ฟ๐ด fuel your confidence and your ๐ฟ๐ด๐‘Œ๐ด give you the freedom to think, answer, and soar.

With ๐‘น๐‘จ๐’€๐‘จ guiding the way, take that first step and let your knowledge fly!

Good luck, JPIAns! ๐Ÿชฝโœจ

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’ŽโœจItโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ...
20/09/2026

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’Žโœจ

Itโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ๐’† ๐’‡๐’๐’Š๐’ˆ๐’‰๐’• ๐’˜๐’Š๐’•๐’‰ ๐’†๐’—๐’†๐’“๐’š ๐’‚๐’๐’”๐’˜๐’†๐’“!

๐—™๐—ถ๐—ป๐—ฎ๐—น ๐—ค๐˜‚๐—ฒ๐˜€๐˜๐—ถ๐—ผ๐—ป:
Four forces rise, yet none alone prevail,
Through wing and wind, through fire and trail.
When hidden powers unite as one,
What awakens when the elements become?

๐—–๐—น๐˜‚๐—ฒ: _LE___T_L

Drop your answer below and unleash your bloom!๐Ÿ’œ๐Ÿ’™

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’ŽโœจItโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ...
20/09/2026

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’Žโœจ

Itโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ๐’† ๐’‡๐’๐’Š๐’ˆ๐’‰๐’• ๐’˜๐’Š๐’•๐’‰ ๐’†๐’—๐’†๐’“๐’š ๐’‚๐’๐’”๐’˜๐’†๐’“!

๐—ค๐˜‚๐—ฒ๐˜€๐˜๐—ถ๐—ผ๐—ป ๐Ÿฑ ๐—ผ๐˜‚๐˜ ๐—ผ๐—ณ ๐Ÿฑ:
Siglaya Company incurred the following costs:

Materials 700,000
Storage costs of finished goods 180,000
Delivery to customers 40,000
Irrecoverable purchase taxes 60,000

At what amount should the inventory be measured?
B. 880,000
E. 760,000
A. 980,000
N. 940,000

Drop your answer below and unleash your bloom!๐Ÿ’œ๐Ÿ’™

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’ŽโœจItโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ...
20/09/2026

๐“๐ก๐ž ๐‰๐จ๐ฎ๐ซ๐ง๐ž๐ฒ ๐๐ž๐ ๐ข๐ง๐ฌ, ๐‰๐๐ˆ๐€๐ง๐ฌ! ๐Ÿฆš๐Ÿ’Žโœจ

Itโ€™s time to let your ๐‘†๐ผ๐บ๐ฟ๐ด shine and your ๐ฟ๐ด๐‘Œ๐ด lead. ๐‘ป๐’‰๐’Š๐’๐’Œ ๐’‡๐’‚๐’”๐’•, ๐’•๐’“๐’–๐’”๐’• ๐’š๐’๐’–๐’“๐’”๐’†๐’๐’‡, ๐’‚๐’๐’… ๐’•๐’‚๐’Œ๐’† ๐’‡๐’๐’Š๐’ˆ๐’‰๐’• ๐’˜๐’Š๐’•๐’‰ ๐’†๐’—๐’†๐’“๐’š ๐’‚๐’๐’”๐’˜๐’†๐’“!

๐—ค๐˜‚๐—ฒ๐˜€๐˜๐—ถ๐—ผ๐—ป ๐Ÿฐ ๐—ผ๐˜‚๐˜ ๐—ผ๐—ณ ๐Ÿฑ:
The following are kinds of partners except one, choose the exception:
J. Capitalist partner
K. Capitalist-secret partner
L. Industrial-managing partner
M. Limited-industrial partner

Drop your answer below and unleash your bloom!๐Ÿ’œ๐Ÿ’™

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