This category contains 42 posts

Free @PhCPA.Org e-mail – best, shortest username up for grab!

Did you miss the free @PhilCPA.Org before? Oh sorry to hear that bad news. You missed the power of Microsoft hosted e-mail with custom domain and access to online storage, calendar, contacts, microsoft office online and others.

Thousands of Free Available Professional E-mail

But we have good news for you! We are now offering another FREE e-mail address with shorter domain name (@PhCPA.Org), and another good news is you can have the shortest username you want, but only if it’s still available. We assure you that as of date of posting, we have thousands of available free user names for you.

Why settle for if you can have

Although we have a mailbox size limitation, it’s more professional than publicly available e-mail as we brand it for Philippine Accountants. PhCPA.Org = Philippine CPAs Organization, which, is not really a legally recognized organization but a social media network. Again, only Philippine Accountants can avail of this free e-mail.

Click here to read more of this post…
Continue reading


OCalundan.Info will be moving to Blog.Calundan.Co

You read it right! This website will be transferring to our new blog address, the Calundan & Co. Blog.

Why are we moving?

After about 2 years of providing you fresh, new and significant updates from this blog, we will be moving to our brand-positioning address in preparation to our future plans. Maintaining a separate web address for this blog also had been very costly for us, as we have to pay for the domain and the wordpress hosting on an annual basis, while we earning only a very insignificant revenue from WordAds advertising.

Blog.Calundan.Co will offer the same awesome information we used to give our readers and the same timely responses to your comments.

Will I remain subscribed to new post?

It is sad to say that your subscription in this website will not be carried-forward to the new blog address, but hey, you can always subscribe!  Just go to Blog.Calundan.Co and follow the following steps:

  1. look for the “SUBSCRIBE TO US” section in the sidebar.
  2. Enter your e-mail address and click “Subscribe”.
  3. Log-in to your e-mail and click the link to confirm your subscription.

What can we expect from the new blog address?

Well, basically, nothing has changed in our services aside from the blog address which is now Blog.Calundan.Co and the all-new design. We are also running the blog as a subdomain of and as a self-hosted wordpress blog, which means improved content writing choices for us. So what has really changed?

  • Our all-new design for an improved user experience and easier navigation.
  • A new site map for a summary of posts and pages.
  • Modified sidebar contents for relevant references and links.
  • More use of graphics for an improved viewing experience.
  • Facebook Comments plug-in so you can comment using your Facebook accounts.
  • And more to come!

We also want to offer the site for guess posting and those who want to write for regular updates. Should you be interested, contact me at

What will happen to this old blog?

Good question! This old blog will remain accessible and all comments and posts will be kept, except that, in a different web address upon expiration of the domain.  We will also occasionally be visiting this sites for new user comments related to old posts. We will NO LONGER be posting new updates to this web address upon expiration of our domain subscription.  To continue receiving updates, subscribe to Blog.Calundan.Co.

Upon expiration of our domain subscription for this account, and the eventual expiration of our premium WordPress subscription, this website can be found at It will stay there.

Where else can I find Accounting Updates?

Don’t forget that we are also publishing Philippine Accounting Updates from our blog for all Philippine accountants! Visit and subscribe now!

We also launched our Philippine Accounting Updates app in Google Play for you to access relevant updates in you Andriod smartphone.

And lastly, don’t forget our Philippine Accounting Updates page on Facebook.

See?  We are very accessible and you can have free access to all of these. Subscribe now!

Want your own website, your own e-mail at affordable price?

Want your OWN website and/or your OWN e-mail address?

We can’t overly emphasize the importance of having your own website and having your own business or personal email addresses that carry your personal and business image.  Among the millions of advantages of having your own website and personalized e-mail addresses are:

  • You or your business will have an online identity, which will help you in communicating with and reaching more customers (or followers).
  • You can better promote/advertise your product, your business or yourself online, by appearing with online searches.
  • You can earn money online by placing third party content advertisements affiliate marketing and selling virtual products.
  • Customers/followers will remember you having your unique website and e-mail address distinguishing yourself, your products or your services.

If we would summarize those millions of benefits of having your own website in 3 words, that would be (1) marketing, (2) presence and (3) sales. Continue reading

Free E-mail Address for Philippine CPAs! Get Yours Now!

We are giving away free e-mail addresses to Philippine Accountants and CPAs! You want your own [name] e-mail?  Of course you do! All you need to do is register with us, accomplish the form below and wait for our approval and your e-mail is all yours (subject to terms of use).

Click Here to Sign Up

Why and How to Get Your Own Custom E-mail?

What are we offering you?

  • Free e-mail address!
  • Web and mobile access to your e-mail
  • Integration to your Microsoft Outlook e-mail Continue reading

Landing Jobs for New CPA Board Exam Passers

October 2013 CPA Board Exam has again concluded.  Congratulations to the passers and welcome to the profession! (Even though the results will be publish only on October 21, 2013)

Passing the CPA Board Examination alone is already an edge over other candidates in an accounting job.  However, if a candidate does not have a previous work experience (often called fresh graduate), even a CPA board passer cannot be expected to have a high position or high salary.  You need an experience for you to make a “demand”.  Probably, even before you graduated, you already have an idea on what job to land after passing the board exam.  To help you decide we’ll give you a discussion that may be helpful to you. Continue reading

The Pixar Theory (Non-accounting, Entertainment)

Tired of your Accounting works? Been in from of you computer performing that account analysis or reconciling those variances that you really cant figure out where, in the first place, they arise?

Take a break and read this interesting theory from Jon Negroni on how Pixar films were related in ages thru time. Leave away all those stress for a while and take time to read. This post is interesting, indeed!

Jon Negroni

pixar theory

Every Pixar movie is connected. I explain how, and possibly why.

Before we go further, I should let you know that The Pixar Theory is now a published book. Since writing this blog post in 2013, I’ve been working on completing the unified theory in what I hope you find to be a compelling and even more persuasive essay. Or not. It’s cool either way.

You can check out the book here. Or keep reading below to read the original theory. Just keep in mind that a lot of what you’re about to read has been vastly improved over the last few years.

Back to the theory!

In 2012, I watched a video on that introduced the idea (at least to me) that all of the Pixar movies actually exist within the same universe. Since then, I’ve obsessed over this concept, working to complete what I call The Pixar Theory

View original post 4,652 more words

Trending: Sustainability Assurance


Companies, nowadays, put emphasis on sustainability in their reporting to stakeholders as a means of providing information as to the viability of the business that help users in making economic decision.   Emphasizing sustainability in corporate reporting enables a company to report their efforts and the results of these efforts (performance) on meeting economic, environmental and social objectives.  This approach is called sustainability reporting.   Continue reading

Merger of SM Prime Holdings, Inc. and Other Sy Family’s Real Estate Companies

It’s already a widespread news that the Sy’s real estate businesses merger is already coming into realization.  A news from Bloomberg was published today confirming this speculation.  Click here to read from the source.  Below is the news’ content.

Philippine billionaire Henry Sy will merge property units and assets under SM Prime Holdings Inc. (SMPH) this year that will create the country’s biggest developer with at least $14 billion in market capitalization. Continue reading

May 2013 CPA Board Exam Results Released!

The Professional Regulation Commission (PRC) announces that 1,553 out of 5,665 passed the Certified Public Accountant Licensure Examination given by the Board of Accountancy in the cities of Manila, Baguio, Cagayan De Oro, Cebu, Davao, Iloilo and Legazpi this May 2013. Continue reading

Example of Financial Statements Prepared Under PFRS for SMEs

Small and Medium-sized Entities (SMEs) are widespread in the Philippines.  According to the DTI-NCR, SMEs comprises of 99.6% (in number) of the Philippine enterprise.  It’s inevitable, therefore, that there are many companies reporting under Philippine Financial Reporting Standards for Small and Medium-sized Entities (PFRS for SMEs).

In accounting parlance, SMEs are those entities that have P3 million to P350 million assets and or P3 million to P250 million liabilities, athough these are not the exclusive criteria.  You can read more of the criteria in the PFRS for SMEs page, Click Here!   Continue reading

SEC Bulletin No. 14: Reconciliation of Retained Earnings Available for Dividend Declaration

The Securities and Exchange Commission published Financial Reporting Bulletin No. 14, dated January 24, 2013 to give guidance on the presentation of the retained earnings available for dividend declaration.

Financial Reporting Bulletin No. 14 prescribes a format for the on the presentation of reconciliation of retained earnings available for declaration for uniformity and consistency.  It is noted that some items in the previous format contained in the SRC Rule 68, As Amended are no longer presented in this reconciliation format.  It was als clarified that the reconciliation shall be based on the retained earnings of the parent/stand alone financial statements of the Company, not the consolidated retained earnings.

You can find information regarding other financial reporting bulletins published by SEC here! Continue reading

RMC 9-2013: Clarifying the taxability of association dues, membership fees and other assessments/charges

On January 29, 2013, BIR issued Revenue Memorandum Circular (RMC) No. 9-2013.  The circular is issued to clarify the taxability of association dues, membership fees, and other assessments/charges collected by homeowners’ associations from its homeowner-members and other entities.

Download Memorandum Circular (RMC) No. 9-2013 full text, Click Here.

Recall that RMC No. 65-2012, dated October 31, 2012, taxability of association dues, membership fees, and other assessments/charges collected by condominium corporations from its tenants and members.  Click here to download RMC No. 65-2012. Continue reading


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