Entity of a young CPA

A work-in-progress.

[staff]

tumblr tuesday: art! art! art!

Hello, Tumblr. Let’s give all of these new and returned art folks a warm welcome, shall we? Hello, new and returned Tumblr artists! We salute you! To everyone else: Here’s a whole heap of good art that has come home.

@martapreliy​:

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@jukeincorporated​:

@hellocloudyart​:

[thejerrynationxprivate]

AN OPEN LETTER TO THE BORED ONES

[thejerrynationxprivate]

To Whom It May Concern;

  Too bored I’m starting this letter.

I can’t be the only one who feels plain; that if I were a movie, I will totally miss the box office.

I can’t be the only one who lies awake at night, thinking up something they could say to spark a new friendship, something they could drag an old friend into. I can’t be the only one who feels this desire, this passion, drive, craving, this wanderlust. There has to be someone, somewhere out there who’s hungry for adventure.

I want to be free. I want to turn off my phone and ride my bike to nowhere and do cartwheels down the sidewalk and stroll barefoot in the grass. I want to walk into town and jump fences and dance through convenience stores and tumble through doorways and drink tea on the roof. I want to go from the movies to the park to the streets to the bonfire in the backyard. I want to feel that wind-in-your-hair, too-scared-to-stop sensation, like running from cops and pool-hopping at midnight and getting kicked out of the bar.

I want it so badly I can taste it. I want to wake up with the birds and run down the main roads at five a.m. and read John Green book at the edge of the dewy football field while the green grass caresses my skin. I want to drink ice cold beer we smuggled into the basement and kiss the wrong person because it seemed like a good idea at the time and do something a little bit bad for me. I want to go to concerts where everybody feels the same. I want to rave until I lose my voice the next day. I want to lay in the sun and race in the dark. I want to break the rules for once in my life.

I can’t be the only one who wants nothing more than to get out of this metro, but have a few fond memories to look back on when I, inevitably, come back to visit. I can’t be the only one who wants to climb the highest mountain and sing my favorite song in the summit. I can’t be the only one who doesn’t want these to be the worst four years of my life. I want my life to start, and I’m sick of waiting around for it; I want it to start now, and I don’t want to do it alone.

I want to take you with me.

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Keep reading

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Harbour Square, May 2016

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SAGADA- Oct. 31, 2016

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BANAUE RICE TERRACES, NOV 2016

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Lakawon Island, March 2016

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ANTIPOLO, HOLY WEEK 2016

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REAL SURF, AUG 2016

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EVERYTHING HAS CHANGED

One day we’re going to see each other in the mall, at the park or at the movies or somewhere we used to walk around and on that day I’ll be with my kids and you’ll be with yours. Yes, I’ll be surprised. Then, I’ll realize how much you’ve, we’ve changed. You are so distant now. And randomly, I’ll remember the kisses, the long calls, the small surprises you make, our sweet moments or your big hugs.  We’ll remember the love in each other’s eyes and the hurt that we put each other through. But it really won’t matter anymore. I’ll just wonder if you found what you wanted and maybe just maybe you’ll wonder if I still think about you. I’ll just be curious if you have achieved what you really want to become that you can never be if I’m around. We’ll say our goodbyes and move on. And my son will ask, “Daddy, who was that?” and I’ll say “My ex, honey. That was the woman who taught me how to love someone else completely. And when it was all over, taught me how to love myself. And appreciate the things around me.”

[thejerrynation]

TWENTIES SHIT.

20’s in love.

They were right. Finding true love in your 20’s is hard.

When I was younger, I was carefree. Dating seemed to be an easy game. I became a great player of course. My pool of choices was wide.  Falling in love was quick. Maybe I became too vulnerable and gullible. I had been blinded of false promises and the feeling of joy when you are with somebody.

Love was an adventure. Most of the time, it was superficial. I had been to a series of relationships: from summer flings to official ones, from simple to Romeo-Juliet love affair or you-and-me-against-the-world plot of love story, from a hook-up to I-want-to-be-your-forever one. I met someone downtown, in college clubs or through online who was thousand miles away. Almost in any platform. It was a roller coaster ride. There were ups and downs. Undeniably, it was a one thrilling ride.

When I reached my 20s, I tend to become more serious not about just love, also about life. I became more future-oriented. I seem to be more uptight and just. Of course, I became more independent. My decisions are becoming bold. Relationship is one tough gem to find. No. It’s not college that I got to date whoever is good-looking or popular, or whoever reaches my standards. Actually, I don’t even know if I still have the parameter in choosing persons I will date. Everything is so cloudy. All I need is just a spark and just let it ignite the engine of love.

I tend to question everything. Like the basic question of: what is love? This question seemed to be the easiest when we were answering slam books back the elementary days. Now. I just don’t know exactly yet. Life is a constant struggle of seeking love. I believe each of us has its own definition.

As much as possible, I don’t want to lower my guard to anyone. I am playing safe now. I don’t want another sad story. I don’t want pain. Trust is something that is very difficult to give. When you’re getting older, you tend to want everything to be permanent, including relationships. You’ll keep promising that the next time you’ll enter a relationship; it should be with the person you’ll be spending your lifetime. That really holds true. Security is a great factor.

Physical appearance now, at least for me, is not a factor. The special connection you two have is what really matters for me. Maybe it comes along with maturity.

Now, it has been almost 2 years since I entered a serious shit relationship. I’ve also dated but I just can’t feel the love yet or I just don’t want to risk yet. I just know that when I’m already in love there’s no holding back. It’s full-force. I don’t want half-cooked one. I want it to be nicely done. I want to savor its entirety. Most of the time, I feel so lonely. Yes. I do have friends that may comfort me but there are just things that a friend cannot offer. I know you all agree. Sometimes, even if I’m in a sea of people, I still feel the loneliest person on the planet. However, I think it’s better to be alone than to rush things up and just fail later on.

So here I am, still, single. I just want to find true love without looking for it. I still believe, it’s just somewhere

..

also, waiting for me.

[thejerrynation]

DON’T DATE A CPA

While trust could be given, accountants still tend to validate things. Just in auditing, it’s essential to have a professional skepticism. (Professional skepticism is an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.) If you are planning to lie, just make sure you have the evidence to corroborate your statement. CPAs are good in finding the truth. So if you want to date a CPA, just don’t lie. It doesn’t work.

CPAs practice the full disclosure principle. The full disclosure principle states that you should include in an entity’s financial statements all information that would affect a reader’s understanding of those statements. Surely, It will eventually bug you if CPAs keep on questioning your whereabouts such as:

“Why did it take 7 minutes before you replied?”

“Who’s that girl in the photo?”

“Please give me the list of names of your company tonight”.

The interpretation of this principle is highly judgmental, since the amount of information that can be shared is unlimited. To avoid such conflicts or misunderstanding, you should both set a standard of materiality as to what information that must be shared to each other. If you don’t want this kind of hassle, just don’t date a CPA.

Your date is under a strict budget. Everything is already calculated. If you are a just-spend-if-that-makes-you-happy kind of person, then just don’t date a CPA. CPAs always go with what’s in the budget. CPAs may spoil your excitement.

The Matching Principle. The matching principle states that each expense item related to revenue earned must be recorded in the same accounting period as the revenue it helped to earn. Or simply, an expense must matched with related revenue. CPAs tend to seek compliment or appreciation of the things they have put in a relationship such as time, effort and money. An effort should be rewarded by compliment, a kiss or a warm hug. Just don’t neglect their efforts. If you can’t match their efforts, then just don’t date one.

CPAs are conservative. No. This is not the opposite of being liberated. This is a principle that tends to encourage the record of losses earlier, rather than later. The conservatism principle is the general concept of recognizing expenses and liabilities as soon as possible when there is uncertainty about the outcome, but to only recognize revenues and assets when they are assured of being received. Simply stated, CPAs recognizes the worst case in a situation. They always foresee the worst scenario in order for them to be more prepared and to already set options if shit really happens. For CPAs, this can be really useful but for some, they will regard this trait as being pessimistic. If you see this as a  negativity, then don’t date a CPA.

Financial statements of one accounting period must be comparable to another in order for the users to derive meaningful conclusions about the trends in an entity’s financial performance and position over time. This is Comparability Concept. Just expect that at some point, current situations will be compared to things which already happened in the past relationships. While this could be constructively helpful, it may become annoying. If you don’t want to get benchmarked, then don’t date a CPA.

Actions seem enough for you but CPAs need reassurance by translating it into words. CPAs also follow the law principle “Don’t assume unless otherwise stated”. Actions must be supported by words. CPAs must be regularly reminded that they are loved. If you’re not the type of person who expresses through words, then just don’t date a CPA.

CPAs are highly competent. May it be to career or relationships. If you can’t keep up, don’t date a CPA.

_____________________________________

Disclaimer:

This does not represent all CPAs.

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S U M M E R   2 0 1 4 / /

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PUNTA FUEGO, 2014

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W A N D E R I N G I N T R A M U R O S ii //

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W A N D E R I N G  I N T R A M U R O S.

Point X Shoot.

[thejerrynation]

YOU WILL BE ALONE

Hey there!

Maybe you are at the office right now, lurking since it's your coffee break. Or maybe you are in the corner of the classroom, browsing your ipad. Or maybe you are just inside your house, slouching while surfing the web. Wherever you are, I want you to look around you. Maybe you do see your classmates or your set of friends. Or do you see your mom cooking your favorite dish? Do you see your boss? Your officemates? Perhaps you see the people who matter to you right now. 

At some phase of your life, you'll not be seeing them anymore as often as you do right now, or you may never see them again anymore. At some point in your life, they will be gone. That’s the sad reality of life.

Remember your childhood playmates? Can you still recall their names? Perhaps, you cannot. The “totoy” you treated as your bestfriend may barely recognize you right now. The “nene” who gave you puppy love might actually somewhere you have never been to.

Back in high school years, your life just revolved around studies, immature arguments, classmates and best buddies. Your circle of people was limited. Where are they now? Where’s the classmate you used to hate because she seemed so good to everything or the school heartthrob who taught you the art of stalking?

Where is your high school buddy now? Or the college bestfriend whom you used to spend the day with? You two were just inseparable, right? Now? Meeting your pal once a year seems a great news already. Perhaps you are so distant now. 

Remember your first heart break? Remember how you cried a river to the person who made you feel like shit? Those moments when everything so gloomy you could barely move. Being happy seemed the most difficult thing to do. Now, I don’t think it still matter to you anymore. You may find it funny how you wasted your time to the person whom you don’t give a single fuck today.

Life keeps moving on. You have to dwell the reality that we have to live apart from the person whom you think you can’t live without.

As we age, goodbyes are frequent. The warm hugs are tighter yet quicker. As we live in this ever changing world, we get to meet a lot of people who will go, or will stay but eventually go.

There are things that we don’t want to happen but have to accept, things we don’t want to know but have to learn, and people we can’t live without but have to let go. Not everyone who leaves you is for an upsetting reason. Sometimes those people need to leave for you to grow more.

Learn to appreciate the things you have before time forces you appreciate the things you once had.

Yes.

You may live alone but you may not feel lonely as long as you have the best memories with you.

Just go. Wander the world. Your life doesn’t stop being a student, being an office worker or being whatever you are right now.

Sail. Go ahead. The world doesn’t stop. Deal with the fact that indeed, people come and go.