UC-Main Junior Philippine Institute of Accountants - Official

𝓛𝓲𝓰𝓱𝓽𝓼, 𝓒𝓪𝓶𝓮𝓻𝓪, 𝓟𝓸𝓼𝓮! 📸✨

Since everyone is already practicing their best angles, we’re making it official: A 𝑷𝑯𝑶𝑻𝑶𝑩𝑶𝑶𝑻𝑯 for free is coming to the 𝑱𝑷𝑰𝑨𝑵 𝒀𝒆𝒂𝒓-𝑬𝒏𝒅 𝑷𝒂𝒓𝒕𝒚!

And yes—you read that right:
𝑭𝑹𝑬𝑬 𝑷𝑯𝑶𝑻𝑶𝑩𝑶𝑶𝑻𝑯 and 𝑼𝑵𝑳𝑰𝑴𝑰𝑻𝑬𝑫 𝑷𝑰𝑪𝑺

Whether you’re planning the perfect duo shot or just here to cause some chaos with the whole squad, it’s finally time to trade the stress for some real-life memories. Let's make sure the only thing we're focusing on this time is hitting the right angles!

𝑮𝒆𝒕 𝒚𝒐𝒖𝒓 𝒐𝒖𝒕𝒇𝒊𝒕𝒔 𝒓𝒆𝒂𝒅𝒚 𝒂𝒏𝒅 𝒚𝒐𝒖𝒓 𝒇𝒊𝒆𝒓𝒄𝒆𝒔𝒕 𝒑𝒐𝒔𝒆𝒔 𝒑𝒓𝒆𝒑𝒂𝒓𝒆𝒅—the camera is waiting for you. See you there! 🥳💃






Layout | Kenneth Liwagon
Caption | Gabriel Bien Capili

𝐄𝐋𝐄𝐕𝐀𝐓𝐄 𝟐𝟎𝟐𝟔: 𝐓𝐫𝐚𝐧𝐬𝐟𝐨𝐫𝐦𝐢𝐧𝐠 𝐭𝐡𝐞 𝐅𝐮𝐭𝐮𝐫𝐞 𝐨𝐟 𝐭𝐡𝐞 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐏𝐫𝐨𝐟𝐞𝐬𝐬𝐢𝐨𝐧

The Business and Accountancy Department proudly presents an exclusive seminar for its On-the-Job Trainees—aspiring professionals preparing to enter the fast-paced and ever-evolving corporate world. Anchored on the theme “𝑻𝒓𝒂𝒏𝒔𝒇𝒐𝒓𝒎𝒊𝒏𝒈 𝒕𝒉𝒆 𝑭𝒖𝒕𝒖𝒓𝒆 𝒐𝒇 𝒕𝒉𝒆 𝑨𝒄𝒄𝒐𝒖𝒏𝒕𝒊𝒏𝒈 𝑷𝒓𝒐𝒇𝒆𝒔𝒔𝒊𝒐𝒏
,” this event serves as a platform for empowerment, excellence, and transformation
bridging academic foundations with real-world expectations.

Designed to equip OJTs with the knowledge, mindset, and professional values
essential for success, the seminar offers insightful discussions and industry-driven perspectives that enhance critical thinking, competence, integrity, and adaptability in today’s competitive environment. Participants will gain meaningful learning experiences that prepare them for real corporate challenges and opportunities.

This is more than preparation—it is a defining step toward becoming confident, ethical, and future-ready professionals. Because the future is not something we wait for, it is something we build. And it starts here.






Layout | Howard Pananganan
Caption | Kaye Marie Carascal

𝐉𝐏𝐈𝐀 𝐘𝐄𝐀𝐑 𝐄𝐍𝐃 𝐊𝐈𝐍𝐆 & 𝐐𝐔𝐄𝐄𝐍⚜️

The crowns are ready...But not yet claimed.

A moment where 𝐜𝐨𝐧𝐟𝐢𝐝𝐞𝐧𝐜𝐞 meets 𝐝𝐞𝐬𝐭𝐢𝐧𝐲. Where presence speaks louder than words. Where only two will stand above the rest.

𝐒𝐨𝐨𝐧, 𝐭𝐰𝐨 𝐧𝐚𝐦𝐞𝐬 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐜𝐚𝐥𝐥𝐞𝐝.

𝐖𝐢𝐥𝐥 𝐨𝐧𝐞 𝐨𝐟 𝐭𝐡𝐞𝐦 𝐛𝐞 𝐲𝐨𝐮𝐫𝐬? ✨


&Queen

𝗛𝗔𝗣𝗣𝗜𝗘𝗦𝗧 𝗕𝗜𝗥𝗧𝗛𝗗𝗔𝗬, 𝗠𝗿. 𝗝𝗼𝗵𝗻 𝗥𝗲𝘆 𝗕. 𝗡𝗮𝗰𝗼𝗿𝗱𝗮! 🎉

Wishing a wonderful birthday to our Vice President for Administrative Affairs, a steady and dependable force behind the organization. Your dedication and commitment play a vital role in keeping everything organized and running smoothly.

Thank you for your service, leadership, and the effort you put into ensuring that every detail is taken care of. Your contributions truly make a difference in the JPIA family.

May your day be filled with joy and your year ahead be blessed with success, good health, and continued achievements. Enjoy your special day! 🎂✨

🚨 𝑩𝑬𝑬𝑷 𝑩𝑬𝑬𝑷, 𝑱𝑬𝑬𝑷𝑰𝑨𝑵𝑺! 𝑳𝑨𝑳𝑨𝑹𝑮𝑨 𝑵𝑨 𝑷𝑨𝑹𝑨 𝑺𝑨 𝑾𝑬𝑬𝑲 2! 🚨

Shift your gears and rev up those minds because we are parking at our next stop for the Braindash: Jeepians Emission Testing Center! 🧠💨

For this week’s Brain Emission Test, we are challenging your eagle eyes with a 𝑾𝑶𝑹𝑫 𝑺𝑬𝑨𝑹𝑪𝑯! Can you navigate the grid and spot all the hidden terms before the other passengers do?

🧩 𝐀𝐂𝐂𝐄𝐒𝐒 𝐘𝐎𝐔𝐑 𝐀𝐂𝐓𝐈𝐕𝐈𝐓𝐘 𝐇𝐄𝐑𝐄:
Grab your puzzle and start solving by clicking this link:
🔗https://drive.google.com/file/d/1oisOdyxL1hUhmj_dq4GBmf3CMF9bq_Su/view?usp=sharing

📌 𝐇𝐎𝐖 𝐓𝐎 𝐒𝐔𝐁𝐌𝐈𝐓 𝐘𝐎𝐔𝐑 𝐄𝐍𝐓𝐑𝐘:
1️⃣ Open the link above and complete the Word Search puzzle. Take a clear photo or screenshot of your finished grid.
2️⃣ Drop your image entry in the comment section below!
3️⃣ You must strictly follow this caption format: (e.g., ). Missing details or incorrect formatting will invalidate your entry.
4️⃣ Speed matters! If there are multiple correct answers, the earliest valid submission takes the win.
⚠️ 𝑹𝒆𝒎𝒊𝒏𝒅𝒆𝒓: Strictly ONE (1) entry per passenger only. Multiple entries for the same activity will result in automatic disqualification!

For the complete guidelines and further clarifications, please read our official Implementing Rules and Regulations (IRR) here:
🔗 https://docs.google.com/document/d/1N2sOoNBhekfvzFjmieMYFn2pt_UjliWCy4xwdukskDU/edit?usp=sharing

Fasten your seatbelts, tune up your brains, and let the search begin. Good luck, future CPAs! 💛💙

#𝐁𝐫𝐚𝐢𝐧𝐝𝐚𝐬𝐡𝟐𝟎𝟐𝟔 #𝐉𝐞𝐞𝐩𝐢𝐚𝐧𝐬𝐄𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐓𝐞𝐬𝐭 #𝐁𝐫𝐚𝐢𝐧𝐄𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐓𝐞𝐬𝐭 #𝐉𝐏𝐈𝐀𝐒𝐢𝐥𝐚𝐤𝐛𝐨𝐅𝐞𝐝𝐞𝐫𝐚𝐭𝐢𝐨𝐧 #𝐔𝐂𝐌𝐚𝐢𝐧𝐉𝐏𝐈𝐀 #𝐅𝐮𝐭𝐮𝐫𝐞𝐂𝐏𝐀𝐬

🚨𝐁𝐄𝐄𝐏 𝐁𝐄𝐄𝐏! 𝐓𝐇𝐄 𝐄𝐌𝐈𝐒𝐒𝐈𝐎𝐍 𝐓𝐄𝐒𝐓 𝐑𝐄𝐒𝐔𝐋𝐓𝐒 𝐀𝐑𝐄 𝐈𝐍!🚨
The engines have cooled down, the diagnostics are complete, and the ultimate Jeepian has emerged! The JPIA Silakbo Federation proudly announces the Champion of the
𝗕𝗿𝗮𝗶𝗻𝗱𝗮𝘀𝗵: 𝗝𝗲𝗲𝗽𝗶𝗮𝗻𝘀 𝗘𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗧𝗲𝘀𝘁𝗶𝗻𝗴 𝗖𝗲𝗻𝘁𝗲𝗿. A massive congratulations to 𝐌𝐫. 𝐄𝐫𝐢𝐜 𝐒𝐚𝐠𝐦𝐨𝐧 (𝑩𝒍𝒐𝒄𝒌 𝟑𝑩 | 𝑩𝑺𝑨) for successfully passing the Academic Emission Test with maximum efficiency! Your high-octane brain power, analytical precision, and mastery of the accounting standards have truly set you apart on this journey. 🏆🧾
To all our passengers who took the skill test and tuned up their brains with us, thank you for riding along. The road to the CPA title is long, but with this level of dedication, you are all on the right track. Keep your engines running and continue driving towards excellence! 𝑷𝒂𝒅𝒂𝒚𝒐𝒏, 𝒇𝒖𝒕𝒖𝒓𝒆 𝑪𝑷𝑨𝒔!
💛💙

#𝐁𝐫𝐚𝐢𝐧𝐝𝐚𝐬𝐡𝟐𝟎𝟐𝟔
#𝐉𝐞𝐞𝐩𝐢𝐚𝐧𝐬𝐄𝐦𝐢𝐬𝐬𝐢𝐨𝐧𝐓𝐞𝐬𝐭
#𝐉𝐏𝐈𝐀𝐒𝐢𝐥𝐚𝐤𝐛𝐨𝐅𝐞𝐝𝐞𝐫𝐚𝐭𝐢𝐨𝐧



Layout | Kenjie Villaflores

𝐈𝐧 𝐜𝐨𝐮𝐫𝐚𝐠𝐞, 𝐰𝐞 𝐫𝐞𝐦𝐞𝐦𝐛𝐞𝐫. 𝐈𝐧 𝐮𝐧𝐢𝐭𝐲, 𝐰𝐞 𝐬𝐭𝐚𝐧𝐝.

This Araw ng Kagitingan, we honor the bravery and sacrifice of the heroes who fought with unwavering strength for our freedom. Their courage in the face of adversity reminds us of the true meaning of patriotism and resilience.

May their legacy live on in how we face our own battles today—with integrity, strength, and love for our country. Let this day inspire us to stand firm, not only in times of struggle, but also in building a future worthy of their sacrifice.





Caption | Aldwin Cuazon

📢 𝗘𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗧𝗲𝘀𝘁 𝗪𝗲𝗲𝗸 𝟭: 𝗘𝗡𝗚𝗜𝗡𝗘 𝗦𝗧𝗔𝗥𝗧! 🚙💨

For our first diagnostic check, we are evaluating your proficiency in preparing the Statement of Cash Flows. Ensure your analysis and classifications strictly comply with the provisions of 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐒𝐭𝐚𝐧𝐝𝐚𝐫𝐝 (𝐏𝐀𝐒) 𝟕. 📊📑

⚙️ 𝐔𝐍𝐈𝐓 𝐔𝐍𝐃𝐄𝐑 𝐈𝐍𝐒𝐏𝐄𝐂𝐓𝐈𝐎𝐍: 𝐖𝐄𝐄𝐊 𝟏 𝐏𝐑𝐎𝐁𝐋𝐄𝐌
Pierre Company had the following transactions during the fiscal year ending December 31, year 3:
• Sold a delivery van with a net book value of $5,000 for $6,000 cash, reporting a gain of $1,000.
• Paid interest to bondholders for the amount of $275,000.
• Declared dividends on December 31, year 3, of $.08 per share on the 1.3 million shares outstanding, payable to shareholders of record on January 31, year 4. No dividends were declared or paid in prior years.
• Accounts receivable decreased from $70,000 on December 31, year 2 to $60,000 on December 31, year 3.
• Accounts payable increased from $40,000 on December 31, year 2 to $45,000 on December 31, year 3.
The cash balance was $150,000 on December 31, year 2, and $177,500 on December 31, year 3.

𝐐𝐮𝐞𝐬𝐭𝐢𝐨𝐧: What is the net effect of taking the total cash provided (used) by operating activities, adding it to the cash provided (used) by investing activities, and adding that to the cash provided (used) by financing activities?

⚠️ 𝑺𝙐𝑩𝙈𝑰𝙎𝑺𝙄𝑶𝙉 𝙍𝑬𝙈𝑰𝙉𝑫𝙀𝑹𝙎:
1️⃣ Comment your final answer using the format:
2️⃣ Reply to your own comment with a clear photo or screenshot of your complete, formal step-by-step solution.
3️⃣ Only one (1) submission per participant is allowed. Make sure you've read the IRR! ⏱️

🧠 Ipa-andar ang utak. Tingnan kung mausok o pasado! 🏁

𝗛𝗔𝗣𝗣𝗜𝗘𝗦𝗧 𝗕𝗜𝗥𝗧𝗛𝗗𝗔𝗬, 𝗠𝗔𝗥𝗞! 🎉

Today, we celebrate our dedicated Secretariat of Administrative Affairs, 𝐌𝐚𝐫𝐤 𝐀𝐧𝐭𝐡𝐨𝐧𝐲 𝐆. 𝐂𝐨𝐝𝐢𝐥𝐥𝐚! 🥳

Your efforts behind the scenes help keep everything organized and running smoothly, and your commitment does not go unnoticed. Thank you for your hard work and support to the organization.

May your day be filled with happiness, and may the year ahead bring you continued success, good health, and countless opportunities.

Wishing you all the best on your special day! 🎂✨

The very first surprise of our 𝖄𝖊𝖆𝖗-𝕰𝖓𝖉 𝕻𝖆𝖗𝖙𝖞 is finally here, and it's yours to discover!

Share the excitement by 𝖎𝖓𝖛𝖎𝖙𝖎𝖓𝖌 𝖞𝖔𝖚𝖗 𝖋𝖗𝖎𝖊𝖓𝖉𝖘 and enjoy an 𝖊𝖝𝖈𝖑𝖚𝖘𝖎𝖛𝖊 𝖗𝖊𝖋𝖊𝖗𝖗𝖆𝖑 𝖉𝖎𝖘𝖈𝖔𝖚𝖓𝖙 — but remember, to claim your reward, be sure to follow the referral mechanics precisely. From the first spark of this special reveal to an evening filled with laughter, music, and unforgettable moments, every detail is designed to make this celebration truly extraordinary.

Don't miss your chancr to be part of the magic — ʀᴇɢɪꜱᴛᴇʀ ɴᴏᴡ!

https://docs.google.com/forms/d/e/1FAIpQLSdrVHkGMYT5mIp3mxSQwkORBfwxIKkzlxNNQdSvKhzBe1sLKQ/viewform?usp=header

📢 Rev up those mental engines, JEEPIAns! 🏎️💨
The Academic Emission Testing Center is officially open and ready for diagnostics!

As future CPAs, a well-maintained academic foundation is crucial. This routine "emission test" is designed to rigorously evaluate your technical proficiency, assess your problem-solving endurance, and ensure your knowledge base is fully calibrated for the actual CPA licensure examinations.

We aren't just checking your speed; we are thoroughly inspecting your accuracy, analytical methodology, and strict compliance with accounting principles. Are your mental gears fully prepared for the grueling road ahead? Let's put your accumulated knowledge to the ultimate diagnostic check. 💡

⚠️ Important Note: Before you proceed to the testing bay, ensure you are fully aligned with our testing protocols. Please review the official Implementing Rules and Regulations (IRR) document linked below for the comprehensive mechanics, formal submission guidelines, and grading rubrics. Strict compliance with the IRR is required for all test units.

🔗https://docs.google.com/document/d/1N2sOoNBhekfvzFjmieMYFn2pt_UjliWCy4xwdukskDU/edit?usp=sharing

🧠 Ipa-andar ang utak. Tingnan kung mausok o pasado!





Layout | Kenjie Villaflores