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Junior Philippine Institute of Accountants - Laguna University Chapter

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Junior Philippine Institute of Accountants - Laguna University Chapter

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31/10/2026

𝐎𝐂𝐓𝐎𝐁𝐄𝐑 𝐋𝐄𝐀𝐃𝐄𝐑𝐁𝐎𝐀𝐑𝐃𝐒
𝐀𝐜𝐜𝐨𝐮𝐧𝐭-𝐚-𝐅𝐥𝐚𝐦𝐞𝐬: 𝐓𝐡𝐞 𝐎𝐧𝐥𝐢𝐧𝐞 𝐒𝐢𝐤𝐥𝐚𝐛𝐚𝐧 💎🦚

The journey continues to unfold in LU-JPIA! Meet our 𝐁𝐥𝐚𝐳𝐢𝐧𝐠 𝟏𝟎, who rose to the top with their wit, speed, and accuracy. 🧠✨

We also celebrate our 𝐄𝐦𝐞𝐫𝐠𝐢𝐧𝐠 𝐏𝐥𝐮𝐦𝐞𝐬, who continue to show potential and determination with every challenge. 🪶✨

To our 𝐁𝐥𝐚𝐳𝐢𝐧𝐠 𝟏𝟎, continue to shine with your SIGLA and lead with your LAYA! To our 𝐄𝐦𝐞𝐫𝐠𝐢𝐧𝐠 𝐏𝐥𝐮𝐦𝐞𝐬, keep growing, keep striving, and your moment to shine may be closer than you think. 💙💜

And to all JPIAns, keep showing up, keep learning, and keep believing. The next name on the leaderboard could be yours.

Driven by SIGLA, Guided by LAYA.

29/10/2026

𝐂𝐁𝐀𝐀! 𝐒𝐈𝐆𝐄 𝐏𝐀, 𝐒𝐈𝐆𝐄 𝐏𝐀! 🐯✨

And that’s a wrap for this year’s Sportsfest! 𝟰-𝗣𝗘𝗔𝗧 𝗢𝗩𝗘𝗥𝗔𝗟𝗟 𝗖𝗛𝗔𝗠𝗣𝗜𝗢𝗡, 𝗖𝗕𝗔𝗔!

Congratulations to all our players for giving their best and making us proud! To everyone who cheered, showed up, and supported CBAA throughout the games, thank you so much. 𝙏𝙝𝙞𝙨 𝙬𝙞𝙣 𝙞𝙨 𝙛𝙤𝙧 𝙖𝙡𝙡 𝙤𝙛 𝙪𝙨! 💛

𝘛𝘪𝘮𝘦 𝘵𝘰 𝘳𝘦𝘴𝘵 𝘢𝘯𝘥 𝘳𝘦𝘤𝘩𝘢𝘳𝘨𝘦. 𝘚𝘦𝘦 𝘺𝘰𝘶 𝘢𝘵 𝘰𝘶𝘳 𝘯𝘦𝘹𝘵 𝘦𝘷𝘦𝘯𝘵, 𝘊𝘉𝘈𝘈! 𝙐𝙣𝙩𝙞𝙡 𝙩𝙝𝙚 𝙣𝙚𝙭𝙩 𝙡𝙖𝙗𝙖𝙣! 🫂🫶🏻

29/10/2026

𝘛𝘰𝘥𝘢𝘺'𝘴 𝘉𝘭𝘰𝘰𝘮: 𝘖𝘳𝘤𝘩𝘪𝘥

𝐇𝐚𝐩𝐩𝐲 𝐁𝐢𝐫𝐭𝐡𝐝𝐚𝐲, 𝐉𝐨𝐡𝐧 𝐂𝐡𝐫𝐢𝐬𝐭𝐨𝐩𝐡𝐞𝐫 𝐁𝐨𝐭𝐢𝐧, 𝐨𝐮𝐫 𝐕𝐏 𝐟𝐨𝐫 𝐆𝐫𝐚𝐩𝐡𝐢𝐜𝐬 𝐚𝐧𝐝 𝐌𝐞𝐝𝐢𝐚! 💮

Just like an 𝘰𝘳𝘤𝘩𝘪𝘥, you possess a unique kind of beauty that stands out in its own way. Your soft and gentle nature may make you a little shy at times, but 𝘺𝘰𝘶𝘳 𝘤𝘳𝘦𝘢𝘵𝘪𝘷𝘪𝘵𝘺 𝘴𝘱𝘦𝘢𝘬𝘴 𝘵𝘩𝘳𝘰𝘶𝘨𝘩 𝘵𝘩𝘦 𝘢𝘳𝘵 𝘺𝘰𝘶 𝘤𝘳𝘦𝘢𝘵𝘦. With every design, layout, and creative idea, 𝙮𝙤𝙪 𝙗𝙧𝙞𝙣𝙜 𝙘𝙤𝙡𝙤𝙧 𝙩𝙤 𝙤𝙪𝙧 𝙤𝙧𝙜𝙖𝙣𝙞𝙯𝙖𝙩𝙞𝙤𝙣 and turn simple concepts into something worth remembering.

As you begin another chapter of your life, may you continue to explore your creativity, discover new possibilities, and grow more confident in sharing your gifts with the world. ✨

Thank you for sharing your talent, kindness, and creativity with the LU-JPIA family. May this year bring you beautiful opportunities, meaningful experiences, and countless reasons to keep creating.

𝑪𝒐𝒏𝒕𝒊𝒏𝒖𝒆 𝒕𝒐 𝒆𝒎𝒃𝒓𝒂𝒄𝒆 𝒘𝒉𝒂𝒕 𝒎𝒂𝒌𝒆𝒔 𝒚𝒐𝒖 𝒖𝒏𝒊𝒒𝒖𝒆 𝒂𝒏𝒅 𝒍𝒆𝒕 𝒚𝒐𝒖𝒓 𝒄𝒓𝒆𝒂𝒕𝒊𝒗𝒊𝒕𝒚 𝒃𝒍𝒐𝒐𝒎 𝒊𝒏 𝒘𝒂𝒚𝒔 𝒐𝒏𝒍𝒚 𝒚𝒐𝒖 𝒄𝒂𝒏.

𝗨𝗻𝗳𝗼𝗹𝗱 𝘁𝗵𝗲 𝗕𝗲𝗮𝘂𝘁𝘆. 𝗨𝗻𝗹𝗲𝗮𝘀𝗵 𝘁𝗵𝗲 𝗕𝗹𝗼𝗼𝗺. 💙💜

28/10/2026

𝑫𝑨𝒀 𝟐 𝒘𝒓𝒂𝒑𝒑𝒆𝒅 𝒂𝒏𝒅 𝒕𝒉𝒆 𝒇𝒊𝒓𝒆 𝒔𝒕𝒊𝒍𝒍 𝒃𝒖𝒓𝒏𝒔! 🔥

Another day, another wave of thrilling plays, and roaring cheers. 𝗦𝗽𝗼𝗿𝘁𝘀 𝗙𝗲𝘀𝘁 𝟮𝟬𝟮𝟲 𝗗𝗮𝘆 𝟮 has officially come to a close, but the energy is far from over!

Catch the highlights of today's action, where every snap tells a story of 𝘱𝘢𝘴𝘴𝘪𝘰𝘯, 𝘵𝘦𝘢𝘮𝘸𝘰𝘳𝘬, 𝘢𝘯𝘥 𝘴𝘱𝘰𝘳𝘵𝘴𝘮𝘢𝘯𝘴𝘩𝘪𝘱!

27/10/2026

𝑻𝒉𝒆 𝒔𝒑𝒊𝒓𝒊𝒕 𝒐𝒇 𝒔𝒑𝒐𝒓𝒕𝒔𝒎𝒂𝒏𝒔𝒉𝒊𝒑 𝒘𝒂𝒔 𝒂𝒍𝒊𝒗𝒆!

Day 1 wrapped up, but the hype isn't over! The games have begun, the cheers have echoed, and the spirit is officially ON. Relive today's thrilling plays, winning moments, and unforgettable memories.

𝘿𝙖𝙮 𝟏 𝙤𝙛 𝙎𝙋𝙊𝙍𝙏𝙎𝙁𝙀𝙎𝙏 𝟐𝟎𝟐𝟔 𝙘𝙖𝙢𝙚 𝙞𝙣 𝙨𝙩𝙧𝙤𝙣𝙜! 🐯🔥

25/10/2026

𝐓𝐡𝐞 𝐉𝐨𝐮𝐫𝐧𝐞𝐲 𝐁𝐞𝐠𝐢𝐧𝐬, 𝐉𝐏𝐈𝐀𝐧𝐬! 🦚💎✨

It’s time to let your 𝑆𝐼𝐺𝐿𝐴 shine and your 𝐿𝐴𝑌𝐴 lead. 𝑻𝒉𝒊𝒏𝒌 𝒇𝒂𝒔𝒕, 𝒕𝒓𝒖𝒔𝒕 𝒚𝒐𝒖𝒓𝒔𝒆𝒍𝒇, 𝒂𝒏𝒅 𝒕𝒂𝒌𝒆 𝒇𝒍𝒊𝒈𝒉𝒕 𝒘𝒊𝒕𝒉 𝒆𝒗𝒆𝒓𝒚 𝒂𝒏𝒔𝒘𝒆𝒓!

𝗙𝗶𝗻𝗮𝗹 𝗤𝘂𝗲𝘀𝘁𝗶𝗼𝗻:
I challenge the mind where standards unite,
With ethics and figures to get right.
Passing me brings a title of distinction,
The final hurdle to a CPA profession.

𝗖𝗹𝘂𝗲: _____

Drop your answer below and unleash your bloom!💜💙

25/10/2026

𝐓𝐡𝐞 𝐉𝐨𝐮𝐫𝐧𝐞𝐲 𝐁𝐞𝐠𝐢𝐧𝐬, 𝐉𝐏𝐈𝐀𝐧𝐬! 🦚💎✨

It’s time to let your 𝑆𝐼𝐺𝐿𝐴 shine and your 𝐿𝐴𝑌𝐴 lead. 𝑻𝒉𝒊𝒏𝒌 𝒇𝒂𝒔𝒕, 𝒕𝒓𝒖𝒔𝒕 𝒚𝒐𝒖𝒓𝒔𝒆𝒍𝒇, 𝒂𝒏𝒅 𝒕𝒂𝒌𝒆 𝒇𝒍𝒊𝒈𝒉𝒕 𝒘𝒊𝒕𝒉 𝒆𝒗𝒆𝒓𝒚 𝒂𝒏𝒔𝒘𝒆𝒓!

𝗤𝘂𝗲𝘀𝘁𝗶𝗼𝗻 𝟱 𝗼𝘂𝘁 𝗼𝗳 𝟱:
For the year ended December 31, 2026, Siglaya Trading Company provided the following financial data:
Merchandise Inventory, January 1: ₱85,000
Purchases: ₱420,000
Freight-In: ₱15,000
Purchase Returns and Allowances: ₱12,000
Purchase Discounts: ₱8,000
Merchandise Inventory, December 31: ₱95,000

Calculate the Cost of Goods Sold.
I. 180,000
D. 500,000
O. 595,000
L. 405,000

Drop your answer below and unleash your bloom!💜💙

25/10/2026

𝐓𝐡𝐞 𝐉𝐨𝐮𝐫𝐧𝐞𝐲 𝐁𝐞𝐠𝐢𝐧𝐬, 𝐉𝐏𝐈𝐀𝐧𝐬! 🦚💎✨

It’s time to let your 𝑆𝐼𝐺𝐿𝐴 shine and your 𝐿𝐴𝑌𝐴 lead. 𝑻𝒉𝒊𝒏𝒌 𝒇𝒂𝒔𝒕, 𝒕𝒓𝒖𝒔𝒕 𝒚𝒐𝒖𝒓𝒔𝒆𝒍𝒇, 𝒂𝒏𝒅 𝒕𝒂𝒌𝒆 𝒇𝒍𝒊𝒈𝒉𝒕 𝒘𝒊𝒕𝒉 𝒆𝒗𝒆𝒓𝒚 𝒂𝒏𝒔𝒘𝒆𝒓!

𝗤𝘂𝗲𝘀𝘁𝗶𝗼𝗻 𝟰 𝗼𝘂𝘁 𝗼𝗳 𝟱:
An obligation where only one prestation has been agreed upon but the debtor may render another substitution is called:
I. Simple obligation
D. Conjoint obligation
E. Alternative obligation
A. Facultative obligation

Drop your answer below and unleash your bloom!💜💙

25/10/2026

𝐓𝐡𝐞 𝐉𝐨𝐮𝐫𝐧𝐞𝐲 𝐁𝐞𝐠𝐢𝐧𝐬, 𝐉𝐏𝐈𝐀𝐧𝐬! 🦚💎✨

It’s time to let your 𝑆𝐼𝐺𝐿𝐴 shine and your 𝐿𝐴𝑌𝐴 lead. 𝑻𝒉𝒊𝒏𝒌 𝒇𝒂𝒔𝒕, 𝒕𝒓𝒖𝒔𝒕 𝒚𝒐𝒖𝒓𝒔𝒆𝒍𝒇, 𝒂𝒏𝒅 𝒕𝒂𝒌𝒆 𝒇𝒍𝒊𝒈𝒉𝒕 𝒘𝒊𝒕𝒉 𝒆𝒗𝒆𝒓𝒚 𝒂𝒏𝒔𝒘𝒆𝒓!

𝗤𝘂𝗲𝘀𝘁𝗶𝗼𝗻 𝟯 𝗼𝘂𝘁 𝗼𝗳 𝟱:
Who is the newly appointed Vice President for Administration and designated Executive Vice President of Laguna University?
B. Prof. Renante A. Artificio
R. Dr. Rosemarie D. Sabado
E. Dr. John Matthew A. Aquino
W. Dr. Charlemagne G. Laviña

Drop your answer below and unleash your bloom!💜💙

25/10/2026

𝐓𝐡𝐞 𝐉𝐨𝐮𝐫𝐧𝐞𝐲 𝐁𝐞𝐠𝐢𝐧𝐬, 𝐉𝐏𝐈𝐀𝐧𝐬! 🦚💎✨

It’s time to let your 𝑆𝐼𝐺𝐿𝐴 shine and your 𝐿𝐴𝑌𝐴 lead. 𝑻𝒉𝒊𝒏𝒌 𝒇𝒂𝒔𝒕, 𝒕𝒓𝒖𝒔𝒕 𝒚𝒐𝒖𝒓𝒔𝒆𝒍𝒇, 𝒂𝒏𝒅 𝒕𝒂𝒌𝒆 𝒇𝒍𝒊𝒈𝒉𝒕 𝒘𝒊𝒕𝒉 𝒆𝒗𝒆𝒓𝒚 𝒂𝒏𝒔𝒘𝒆𝒓!

𝗤𝘂𝗲𝘀𝘁𝗶𝗼𝗻 𝟮 𝗼𝘂𝘁 𝗼𝗳 𝟱:
Which professional qualification is required for a majority of the COMELEC members,
including the Chairman?
A. Certified Public Accountant
B. Political Science degree
C. Philippine Bar membership
D. Master's in Public Administration

Drop your answer below and unleash your bloom!💜💙

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Santa Cruz

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Wednesday	8am - 4am
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