JC Accounting Bookkeeping Consultancy

09/02/2026

Comment "Entries" for PDF. Clean basics. No shortcuts. If your journal entries are weak, your entire accounting foundation is weak.
Most students try to “remember” entries instead of understanding the logic behind Debit & Credit. That’s where they start losing marks — and confidence.

This post covers journal entries :

• Capital introduction
• Purchases & Sales (Cash + Credit)
• Debtors & Creditors
• Expenses & Income
• Bank transactions
• Depreciation
• Adjustments
• Final transfer entries etc

If you can’t pass journal entries, you won’t survive ledger, trial balance, or final accounts. Simple.

Save this. Revise daily. Test yourself without looking.

09/02/2026

30/12/2025

𝐋𝐎𝐎𝐊 l 𝐏𝐚𝐲𝐦𝐞𝐧𝐭 𝐨𝐟 𝐖𝐚𝐠𝐞𝐬 𝐟𝐨𝐫 𝐭𝐡𝐞 𝐒𝐩𝐞𝐜𝐢𝐚𝐥 𝐍𝐨𝐧-𝐖𝐨𝐫𝐤𝐢𝐧𝐠 𝐃𝐚𝐲 𝐨𝐧 𝟑𝟏 𝐃𝐞𝐜𝐞𝐦𝐛𝐞𝐫 𝟐𝟎𝟐𝟓 (𝐍𝐞𝐰 𝐘𝐞𝐚𝐫'𝐬 𝐄𝐯𝐞)

The Department of Labor and Employment reminds private sector employers and workers of the proper payment of wages for the special non-working day on 31 December 2025 (New Year’s Eve).

𝘛𝘩𝘦 𝘓𝘢𝘣𝘰𝘳 𝘈𝘥𝘷𝘪𝘴𝘰𝘳𝘺 𝘮𝘢𝘺 𝘣𝘦 𝘢𝘤𝘤𝘦𝘴𝘴𝘦𝘥 𝘵𝘩𝘳𝘰𝘶𝘨𝘩 𝘵𝘩𝘪𝘴 𝘭𝘪𝘯𝘬:

https://dole.gov.ph/php_assets/uploads/2025/11/Labor-Advisory-No.-17-25-Payment-of-Wages-for-the-Special-Non-Working-Days-on-08-24-and-31-Dec-2025-and-Regular-Holidays-on-25-and-30-Dec-2025.pdf




゚2025

30/12/2025

𝐋𝐎𝐎𝐊 l 𝐏𝐚𝐲𝐦𝐞𝐧𝐭 𝐨𝐟 𝐖𝐚𝐠𝐞𝐬 𝐟𝐨𝐫 𝐭𝐡𝐞 𝐑𝐞𝐠𝐮𝐥𝐚𝐫 𝐇𝐨𝐥𝐢𝐝𝐚𝐲 𝐨𝐧 𝟑𝟎 𝐃𝐞𝐜𝐞𝐦𝐛𝐞𝐫 𝟐𝟎𝟐𝟓 (𝐑𝐢𝐳𝐚𝐥 𝐃𝐚𝐲)

The Department of Labor and Employment reminds private sector employers and workers of the proper payment of wages for the regular holiday on 30 December 2025 (Rizal Day).

𝘛𝘩𝘦 𝘓𝘢𝘣𝘰𝘳 𝘈𝘥𝘷𝘪𝘴𝘰𝘳𝘺 𝘮𝘢𝘺 𝘣𝘦 𝘢𝘤𝘤𝘦𝘴𝘴𝘦𝘥 𝘵𝘩𝘳𝘰𝘶𝘨𝘩 𝘵𝘩𝘪𝘴 𝘭𝘪𝘯𝘬:

https://dole.gov.ph/php_assets/uploads/2025/11/Labor-Advisory-No.-17-25-Payment-of-Wages-for-the-Special-Non-Working-Days-on-08-24-and-31-Dec-2025-and-Regular-Holidays-on-25-and-30-Dec-2025.pdf




゚2025

30/12/2025

REMINDER: BIR Tax Deadlines for the Yearend. Deadlines which fall on weekends, holidays, and non-working days shall automatically be moved to the next working day.

30/12/2025

📊 Learn to Protect Excel Workbooks in a Business Environment 🏢

🏢 Business Scenario

A medium-sized finance & training firm uses one shared Excel workbook for:
• Staff payroll calculations
• Training fees & discounts
• Monthly performance bonuses

Shared by:
• Data entry clerks
• Supervisors
• Management

⚠️ Problems Identified
• Formulas accidentally edited
• Sheets deleted or renamed
• Sensitive salary info visible to all

🎯 Objective
Use Workbook & Worksheet Protection to:
✔ Prevent unauthorized edits
✔ Protect formulas & structure
✔ Allow safe data entry
✔ Secure confidential info

🛠️ Excel Protection Features (Step-by-Step)

1️⃣ Protect Worksheets (Formula Safety)
Goal: Keep payroll formulas safe, allow data entry.

Steps:
Select all (Ctrl + A) → Format Cells → Protection → Uncheck Locked
Select formula cells → Check Locked
Go to Review → Protect Sheet
Allow only:
✔ Select unlocked cells
✔ Enter data
✅ Result: Users can type data, but formulas stay safe.

2️⃣ Protect Workbook Structure
Goal: Stop users from renaming, adding, or deleting sheets.

Steps:
Review → Protect Workbook
Check Structure, set password
✅ Result: Organized, unaltered workbook structure.

3️⃣ Hide Sensitive Sheets
Goal: Hide management salary & bonus sheets.

Steps:
Right-click → Hide
Advanced:
Press Alt + F11 → VBA Editor
Select sheet → Set Visible = xlVeryHidden
Protect workbook structure
✅ Result: Hidden sheets cannot be unhidden by normal users.

4️⃣ Encrypt Workbook (Open Password)
Goal: Restrict access to authorized staff only.
Steps:
File → Info → Protect Workbook → Encrypt with Password
Set strong password

✅ Result: Unauthorized users can’t open the file.
📈 Business Impact
✔ Zero formula errors
✔ No accidental tampering
✔ High data integrity
✔ Secure collaboration
✔ Professional data control

💡 Key Lesson
Excel protection isn’t about distrust — it’s about control, accuracy, and professionalism.
A well-protected workbook:
✔ Saves time
✔ Prevents costly mistakes
✔ Makes collaboration safe

30/12/2025

LOOK: RATA Rates for FY 2026 —

26/12/2025

📢 BIR Update on De Minimis Benefits

The BIR has issued Revenue Regulations No. 29-2025, introducing updates to the non-taxable thresholds for selected employee benefits.

Employers are encouraged to review their compensation and benefits structure to ensure compliance and maximize tax-exempt benefits.

This shall take effect after 15 days following its publication.

16/12/2025

🚨 BIR UPDATE | NEW RMC RELEASED 🚨

LOOK!
The BIR has issued Revenue Memorandum Circular (RMC) No. 109-2025, providing clarification on the coverage of audit suspension under RMC 107-2025.

📌 This issuance explains which tax audits are covered and helps clear up confusion on the scope of the temporary suspension.

If you’re currently under audit or expecting one, this update is important to review to know how it may affect your case.

💡 Stay informed. Stay compliant.

01/12/2025

🚨 People don’t quit jobs… they quit bad leadership.
Here are the 8 leadership failures that push employees to leave:

1️⃣ Toxic Work Culture – Negativity kills motivation.
2️⃣ Micromanagement – Control crushes creativity.
3️⃣ Poor Leadership – No vision, no direction.
4️⃣ Lack of Growth Opportunities – No future, no loyalty.
5️⃣ Inadequate Compensation – Pay should match value.
6️⃣ Poor Work-Life Balance – Burnout drives people away.
7️⃣ No Feedback or Direction – Guidance fuels success.
8️⃣ Poor Communication – Misalignment breeds frustration.

💡 Great leaders don’t just manage—they inspire, guide, and empower.