CBBjr, CPA

08/08/2026

03/08/2026

Deep Thoughts of Good Nonsense!

An Article I read today from MSN entitled “Drinking filtered coffee rather than instant could slow down ageing, research shows” Story by Marti Stelling.

The research suggests that drinking filtered coffee rather than instant may help slow down ageing. That’s a fascinating angle—coffee as more than just a morning ritual, but also a potential ally in longevity. It ties beautifully with our love of weaving daily rituals like coffee into metaphors for stability and reflection.

Accordingly, filtered coffee simply means coffee that has been brewed by passing hot water through ground beans using a filter—usually paper, metal mesh, or cloth. The filter traps the grounds and certain oils that can raise cholesterol. What flows through is the liquid coffee, clearer and smoother, with fewer of those compounds.

By contrast, instant coffee is made from pre brewed coffee that’s been dried into granules or powder. You just dissolve it in hot water, so there’s no filtering process involved.

02/08/2026

NAVIGATING INPUT AND OUTPUT VAT: A PRACTICAL GUIDE

🧾 Input VAT

• Definition: VAT you pay on purchases of goods or services used in your business.

• Routine:

1. Collect VAT invoices/receipts from suppliers.

2. Record Input VAT in your books (usually under “VAT Receivable”).

3. Ensure purchases are VAT-registered and allowable for credit.

4. At filing time, deduct total Input VAT from Output VAT.

💰 Output VAT

• Definition: VAT you charge on sales of goods or services to customers.

• Routine:

1. Issue VAT invoices/official receipts to customers.

2. Record Output VAT in your books (usually under “VAT Payable”).

3. Accumulate total Output VAT for the tax period.

4. At filing time, compare Output VAT vs. Input VAT.

⚖️ Settlement

• If Output VAT is greater than Input VAT → Pay the difference to the tax authority.

• If Input VAT is greater than Output VAT → Carry forward the excess as a credit (or claim refund, depending on rules).

📌 Simple Flow:

1. Buy goods/services → record Input VAT.

2. Sell goods/services → record Output VAT.

3. File VAT return → Output VAT – Input VAT = VAT payable (or refundable).

Sample journal entry of a cash receipt that include VAT under Philippine Law.

Transaction Details:

• Sale Amount (exclusive of VAT): PHP 100,000
• VAT Rate: 12%
• Total Amount Received: PHP 112,000

Journal Entry:

Date Account Titles Debit (PHP) Credit (PHP)

[Date] Cash 112,000
Sales 100,000
Output VAT 12,000

In this example, the total amount received (PHP 112,000) is debited to the Cash account. The sale amount (PHP 100,000) is credited to the Sales account, and the VAT amount (PHP 12,000) is credited to the Output VAT account.

Sample journal entry of a sales return that include VAT under Philippine Law.

Transaction Details:

• Original Sale Amount (exclusive of VAT): PHP 50,000
• VAT Rate: 12%
• Total Amount of Sales Return: PHP 56,000

Journal Entry:

Date Account Titles Debit (PHP) Credit (PHP)

[Date] Sales Returns 50,000
Output VAT 6,000
Accounts Receivable 56,000

In this example, the total amount of the sales return (PHP 56,000) is credited to the Accounts Receivable account. The original sale amount (PHP 50,000) is debited to the Sales Returns

Sample journal entry of a purchases that include VAT under Philippine Law.

Transaction Details:
• Purchase Amount (exclusive of VAT): PHP 80,000
• VAT Rate: 12%
• Total Amount Paid: PHP 89,600

Journal Entry:

Date Account Titles Debit (PHP) Credit (PHP)
[Date] Purchases 80,000
Input VAT 9,600
Cash/Accounts Payable 89,600

In this example, the total amount paid (PHP 89,600) is credited to the Cash or Accounts Payable account. The purchase amount (PHP

Sample journal entry of a purchase discount that include VAT under Philippine Law.

Transaction Details:

• Original Purchase Amount (exclusive of VAT): PHP 100,000
• VAT Rate: 12%
• Total Amount (including VAT): PHP 112,000
• Purchase Discount: 5% of the original purchase amount (exclusive of VAT)

Journal Entry:

Date Account Titles Debit (PHP) Credit (PHP)

[Date] Accounts Payable 112,000
Purchase Discounts 5,000
Input VAT 600
Cash 106,400

01/08/2026

Deep Thoughts of Good Nonsense!

Here are the main points from the article I am viewing from MSN today: “Modern life may be pushing human minds beyond their limits, study warns” by Wiliam Hunter.

🧠 Key Findings

• Researchers argue that modern life is overwhelming human minds and bodies, pushing them beyond their evolutionary limits.

• Rapid advances in technology, medicine, and urban living have outpaced the brain’s ability to adapt.

🌍 Evolutionary Context

• For 99% of human history, humans lived as hunter–gatherers in small, kin-based groups surrounded by nature.

• The sudden shift to modern cities and large societies is described as an “evolutionary mismatch.”

⚠️ Consequences

• This mismatch is linked to rising chronic anxiety, obesity, and short-sightedness.

• Instinctive stress responses, once useful in small communities, now fail to help us thrive in today’s complex social environments.

👥 Social Pressures

• Ancient humans lived in relatively egalitarian groups, but modern city dwellers are surrounded by thousands of strangers and constant exposure to wealth and status differences.

• Social media amplifies these pressures, extending them to extreme levels.

📌 Expert Insight

• Dr. Jose Yong of James Cook University compares humans to moths drawn to artificial lights—our instincts haven’t caught up with modern inventions, leaving us vulnerable.

In short: the study warns that our brains are still wired for small, natural communities, but modern life—with its cities, technology, and social media—creates stressors we’re not evolutionarily equipped to handle.

Here’s a distilled set of practical takeaways from the study:

🌱 Lifestyle Adjustments

• Limit overstimulation: Reduce constant exposure to screens and social media to ease evolutionary stress mismatches.

• Prioritize nature: Spend time outdoors in green spaces to reconnect with the environment our brains evolved in.

• Simplify routines: Break down complex tasks into smaller steps to avoid cognitive overload.

👥 Social Well-being

• Strengthen close ties: Focus on meaningful relationships rather than chasing status comparisons online.

• Practice digital boundaries: Curate your feeds and limit comparisons with strangers to reduce anxiety.

🧘 Coping Strategies

• Mindfulness & reflection: Techniques like meditation or journaling help counteract stress responses.

• Physical health: Regular exercise and balanced nutrition can offset risks like obesity and anxiety.

• Rest & recovery: Adequate sleep restores cognitive balance and resilience.

In essence, the study suggests that while our instincts haven’t caught up with modern life, we can consciously design habits that bring us closer to the small, nature-connected communities our brains were built for.

Savor your hot brew wisely—listen when your body speaks. Coffee on an empty stomach is usually harmless, but if heartburn, jitters, or discomfort arise, pair it with food or adjust your blend.