RECENT UPDATES:
Oct 27. As someone who clicks and touches everything I find cute, I want every little thing on this site to be clickable, functional, and full of surprises. I also want it to feel very personal, like a dollhouse filled with things that have been an integral part of my becoming.

Right now, I’m working on the bookshelf and filling each book with what I’ve learned from it. Not gonna lie, it’s tedious as hell, and it might take me a month to finish, especially since I have more pressing matters to deal with... like that upcoming exam I’ve been putting off studying for.
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Oct 24. I moved to a different neocities site name since i will be using a different email entirely. so from chescakrafts.neocities.org to chesca.neocities.org
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Oct 23. It’s 2 AM, and I’m wide awake and absolutely buzzing with excitement because I just finished building my Video Room and Surreal Gallery! I’m so happy I could scream!
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Oct 22. I made the coffee cup and sticky notes clickable, and even added floating cute GIFs! It was such a funny and wholesome experience experimenting with the code.
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Oct 21. I am finally satisfied with the blog page. I also added a few sticky notes in my room and made sure my website is compatible with desktop and mobile view.
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Oct 20. I edited the fonts and the margins of popups.
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Oct 19. I made the blog page (the 3 organizers below the desk).
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Oct 18. I made the index layout. I wanted it to look like a 3D room where everything is clickable.
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Oct 10. I started coding my Neocities website.
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Welcome to Chesca's Virtual Room!

Hello! You’ve just stepped into my digital room <3
I built this space to share the stuff I love — digital art, existential essays, K-dramas, manhwa, and every hobby I’ve hyperfixated on instead of studying accounting.

CLICK AROUND AND BE SURPRISED!

I started my first website on Weebly back in 2021. It was hassle-free but also a bit limiting. I couldn’t decorate it the way I wanted because it only had pre-made templates. Then I found Neocities. Coding from scratch felt scary at first, but I gave it a try, and tada— ChescaKrafts was reborn!

I’m still learning as I go, so this site is a work in progress. But it’s built with love and made to be mobile-friendly. I hope you enjoy exploring or maybe even getting lost a little.

©Oct 10, 2025

About Me

Hallo! I’m Chesca, a 23-year-old currently studying BS Accountancy, a 4-year course I’ve somehow managed to stretch into five and a half. I’m still surviving though (barely), occasionally straying away from the “should-be” path to chase whatever looks fun or interesting.

I’m working on becoming more disciplined and consistent because, right now, I’m obviously a scatterbrainer. My to-do list is purely vibe-based. The fun stuff gets done first, while the boring-but-important ones wait until the deadline starts screaming at my face.

I love honest conversations and dissecting feelings, finding the right words to describe them. I’m impulsive and indecisive to a point that even I get shocked by my own decisions. My plans tend to do a complete 180° overnight. My friends call me a social butterfly, and I have a habit of adopting introverts like stray cats.

I enjoy K-dramas with massive plot twists (minus the depressing endings), usually action-thrillers or fluffy rom-coms. When I’m not drowning in schoolwork (actually, even when I am) you’ll probably find me in bed digging a hundred chapters of manhwa, anything from isekai to overpowered MCs, shounen, or a good BL.

Recently, I became an Ahgase (a GOT7 fan) during their Winter Heptagon Era, and I’ve been laughing on the floor watching their variety shows. Their group chemistry is insane, and I’m a little sad I didn’t stan them sooner.

I might even build little shrines here for all the things I love (the stuff I consume, and the things I create). Basically, welcome to my corner of the internet, where I overthink, overshare, and geek out nonstop.

That’s all about me... or at least, the tip of the iceberg. Bleee~

Likes:

Action-Thriller K-dramas and Manhwas
GOT7, Laufey, Beabadoobee, Clairo, Mxmtoon, Cavetown
Journaling & studying stuff unrelated to accounting
Handcrafting, digital art, designing cute web spaces
Late-night thoughts, School of Life, brainrot memes

Dislikes:

Pop-up ads
Small talk
Almost everyone
Occasionally myself too
Motivational videos

Personality in 5 words:

Impulsive, introspective, creative, ENFP, indecisive

Current Obsession:

Making a digital version of my inner world

Assets

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Sed dignissim erat vitae sem gravida, vel euismod nulla facilisis. Donec eget sodales magna. Suspendisse interdum ligula ut felis tristique, sit amet bibendum elit condimentum. Proin eget leo justo. Aliquam id neque ac sapien laoreet gravida. Maecenas tincidunt velit non enim lacinia, vel pulvinar est tincidunt. Nam nec purus sed erat tristique elementum in nec justo. Vestibulum eget purus et nunc viverra sodales ac eget erat.

Curabitur tristique, nunc ut convallis fermentum, mi purus dapibus magna, ut porttitor turpis eros id urna. Cras vestibulum mi ac massa viverra varius. Etiam eget nisl tortor. Sed egestas dui vel libero tincidunt, sit amet scelerisque urna facilisis. Pellentesque habitant morbi tristique senectus et netus et malesuada fames ac turpis egestas. Nam ac nisi eget ex dignissim malesuada ut non urna. Maecenas ut dui in nunc mattis finibus. Nunc ac tortor sit amet nulla posuere rhoncus ac id eros.

Praesent euismod nisi ac libero viverra, nec sodales leo sagittis. Duis sed mauris ut ex luctus porta. Fusce luctus nunc nec ipsum sodales, sit amet aliquet ipsum tempor. In quis metus purus. Integer eget mattis sem. Vivamus vel nibh sed purus dictum mattis. Phasellus vitae turpis mauris. Suspendisse potenti. Pellentesque ultricies, nibh non hendrerit hendrerit, risus tortor convallis nulla, in viverra metus libero nec orci.

Vestibulum et felis sit amet leo commodo imperdiet. Sed ac justo non ligula fermentum dictum in vel metus. Quisque elementum lorem ut mauris accumsan iaculis. Ut faucibus tortor sed enim egestas, in posuere turpis imperdiet. Integer cursus, augue id ultrices fermentum, tortor tortor egestas leo, sed vestibulum nisi nisi ac sapien. Phasellus ut sapien sed velit porta vestibulum. Sed tincidunt, orci et gravida efficitur, nulla neque vulputate sapien, ac sodales ex magna in ante.

Suspendisse suscipit lacus nec felis laoreet, ut gravida neque bibendum. Vivamus ac rhoncus libero, sit amet euismod enim. Curabitur vulputate, velit ac interdum ultricies, ante mi dignissim risus, et tincidunt orci justo nec nulla. Cras porta, enim sed ultricies tempor, justo risus cursus erat, et dictum odio risus nec nisi. In non mattis lectus. Integer bibendum, risus non suscipit mattis, ligula turpis aliquam libero, nec varius sapien lacus nec erat. Donec non leo sed ante convallis sodales id a mi.

Liabilities and Equity

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Sed dignissim erat vitae sem gravida, vel euismod nulla facilisis. Donec eget sodales magna. Suspendisse interdum ligula ut felis tristique, sit amet bibendum elit condimentum. Proin eget leo justo. Aliquam id neque ac sapien laoreet gravida. Maecenas tincidunt velit non enim lacinia, vel pulvinar est tincidunt. Nam nec purus sed erat tristique elementum in nec justo. Vestibulum eget purus et nunc viverra sodales ac eget erat.

Curabitur tristique, nunc ut convallis fermentum, mi purus dapibus magna, ut porttitor turpis eros id urna. Cras vestibulum mi ac massa viverra varius. Etiam eget nisl tortor. Sed egestas dui vel libero tincidunt, sit amet scelerisque urna facilisis. Pellentesque habitant morbi tristique senectus et netus et malesuada fames ac turpis egestas. Nam ac nisi eget ex dignissim malesuada ut non urna. Maecenas ut dui in nunc mattis finibus. Nunc ac tortor sit amet nulla posuere rhoncus ac id eros.

Praesent euismod nisi ac libero viverra, nec sodales leo sagittis. Duis sed mauris ut ex luctus porta. Fusce luctus nunc nec ipsum sodales, sit amet aliquet ipsum tempor. In quis metus purus. Integer eget mattis sem. Vivamus vel nibh sed purus dictum mattis. Phasellus vitae turpis mauris. Suspendisse potenti. Pellentesque ultricies, nibh non hendrerit hendrerit, risus tortor convallis nulla, in viverra metus libero nec orci.

Vestibulum et felis sit amet leo commodo imperdiet. Sed ac justo non ligula fermentum dictum in vel metus. Quisque elementum lorem ut mauris accumsan iaculis. Ut faucibus tortor sed enim egestas, in posuere turpis imperdiet. Integer cursus, augue id ultrices fermentum, tortor tortor egestas leo, sed vestibulum nisi nisi ac sapien. Phasellus ut sapien sed velit porta vestibulum. Sed tincidunt, orci et gravida efficitur, nulla neque vulputate sapien, ac sodales ex magna in ante.

Suspendisse suscipit lacus nec felis laoreet, ut gravida neque bibendum. Vivamus ac rhoncus libero, sit amet euismod enim. Curabitur vulputate, velit ac interdum ultricies, ante mi dignissim risus, et tincidunt orci justo nec nulla. Cras porta, enim sed ultricies tempor, justo risus cursus erat, et dictum odio risus nec nisi. In non mattis lectus. Integer bibendum, risus non suscipit mattis, ligula turpis aliquam libero, nec varius sapien lacus nec erat. Donec non leo sed ante convallis sodales id a mi.

Business Combination (PFRS3)

Legal Perspective
- Merger and Consolidation

Acctg Perspective
- Net Asset and Stock Acquisition

Net Asset Acquisition Method

Price Paid xx
FVINA - Acquiree xx
Goodwill (Gain of BP) xx

Cash Paid
Noncash Asset @ FV
Est. Liab on Contingent Consideration @FV
Shares Issued @ FV
Price Paid

BVINA xx
↑ Assets xx
↓ Assets (xx)
↑ Liabilities (xx)
↓ Liabilities xx
FVINA - Acquiree xx

or

FV of Identifiable Assets xx
FV of Liabilities (xx)
FVINA - Acquiree xx

Other Consideration

Acquisition Cost - Expense

Stock Issuance Cost
1. Deduct from Related SP
2. If SIC > Related Share Premium:
Excess is debited to SIC account.
A Contra SHE Account deducted to the ff. in order of priority:
1. SP from previous issuance
2. Retained Earnings

RE - Acquirer xx
Gain on BP xx
Acquisition Costs (xx)
Excess SIC (xx)
Combined RE xx

Share Premium - Acquirer xx
SP excess of par xx
Share Issuance Cost xx
Combined Share premium xx

Total Liab - Acquirer @BV xx
Total Liab - Acquiree @FV xx
Est. Liab for Contingent Consi. xx
Unpaid Cost of BusCom. & SIC xx
Combined Total Liabilities xx

Total Asset - Acquirer @BV xx
Total Asset - Acquiree @FV xx
Goodwill from BusCom xx
Cash pd. for acquisition (xx)
Cash pd. for Acq. Cost (xx)
Cash pd. for SIC (xx)
Combined Total Assets xx

Measurement period adjustment
- It is not required to establish FV of Asset and Liab of Acquiree at date of acquisition; instead, 1-year period is given.

CHANGES
Relevant question:

Is the change related to facts already existing at date of acquisition?

Did the change occur within the 1-year measurement period?

If both Yes: Measurement period adjustment
If any is No: Non-Measurement period adjustment

> Measurement period adjustment — adjust retroactively through GW/GBP

> Non-Measurement period adjustment — PROFIT/LOSS.

Consolidation of FS
At Date of Acquisition

Price Paid xx
NCI of Subsidiary
Previously-held securities
FVINA - Subsidiary xx
Goodwill (Gain of BP) xx

Previously-held securities = Pre-existing ownership

Cash Paid
Noncash Asset @ FV
Est. Liab on Contingent Consideration @FV
Shares Issued @ FV
Price Paid

BVINA xx
↑ Assets xx
↓ Assets (xx)
↑ Liabilities (xx)
↓ Liabilities xx
FVINA - Acquiree xx

or

FV of Identifiable Assets xx
FV of Liabilities (xx)
FVINA - Acquiree xx

Measurement of NCI
Two options:
1. At FV or
2. At the NCI's proportionate share of the acquiree's identifiable net assets

NCI is always measured at FV unless:
1. The parent opted to measure NCI @ proportionate shares
2. Proportionate shares > FV of NCI

Cost Accounting

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Sed dignissim erat vitae sem gravida, vel euismod nulla facilisis. Donec eget sodales magna. Suspendisse interdum ligula ut felis tristique, sit amet bibendum elit condimentum. Proin eget leo justo. Aliquam id neque ac sapien laoreet gravida. Maecenas tincidunt velit non enim lacinia, vel pulvinar est tincidunt. Nam nec purus sed erat tristique elementum in nec justo. Vestibulum eget purus et nunc viverra sodales ac eget erat.

Curabitur tristique, nunc ut convallis fermentum, mi purus dapibus magna, ut porttitor turpis eros id urna. Cras vestibulum mi ac massa viverra varius. Etiam eget nisl tortor. Sed egestas dui vel libero tincidunt, sit amet scelerisque urna facilisis. Pellentesque habitant morbi tristique senectus et netus et malesuada fames ac turpis egestas. Nam ac nisi eget ex dignissim malesuada ut non urna. Maecenas ut dui in nunc mattis finibus. Nunc ac tortor sit amet nulla posuere rhoncus ac id eros.

Praesent euismod nisi ac libero viverra, nec sodales leo sagittis. Duis sed mauris ut ex luctus porta. Fusce luctus nunc nec ipsum sodales, sit amet aliquet ipsum tempor. In quis metus purus. Integer eget mattis sem. Vivamus vel nibh sed purus dictum mattis. Phasellus vitae turpis mauris. Suspendisse potenti. Pellentesque ultricies, nibh non hendrerit hendrerit, risus tortor convallis nulla, in viverra metus libero nec orci.

Vestibulum et felis sit amet leo commodo imperdiet. Sed ac justo non ligula fermentum dictum in vel metus. Quisque elementum lorem ut mauris accumsan iaculis. Ut faucibus tortor sed enim egestas, in posuere turpis imperdiet. Integer cursus, augue id ultrices fermentum, tortor tortor egestas leo, sed vestibulum nisi nisi ac sapien. Phasellus ut sapien sed velit porta vestibulum. Sed tincidunt, orci et gravida efficitur, nulla neque vulputate sapien, ac sodales ex magna in ante.

Suspendisse suscipit lacus nec felis laoreet, ut gravida neque bibendum. Vivamus ac rhoncus libero, sit amet euismod enim. Curabitur vulputate, velit ac interdum ultricies, ante mi dignissim risus, et tincidunt orci justo nec nulla. Cras porta, enim sed ultricies tempor, justo risus cursus erat, et dictum odio risus nec nisi. In non mattis lectus. Integer bibendum, risus non suscipit mattis, ligula turpis aliquam libero, nec varius sapien lacus nec erat. Donec non leo sed ante convallis sodales id a mi.