by Jeannica Mina, BSA 1-6
Layout by Sherly Mae Bilasa
#TheLEDGER2013teaser
Layout by Sherly Mae Bilasa
#TheLEDGER2013teaser
by Gabriel Barcelon, BSA 1-4 Layout by Sherly Mae Bilasa #TheLEDGER2013teaser  by Aiesha Khyle dela Cruz, BSA 1-4
As accountants, we deal with several issues at hand. Sometimes, we make guesses or expectations that certain events will occur in the near future. Oftentimes, what we do not really expect comes up and we end up puzzled because we may not know how to deal with that outcome. To expect something is not really bad. However, with our profession, we can not expect too much and think less of the reality. Expectations are not spurious per se, but we have to limit doing so because it just helps us to prepare for the best or the worst case scenarios that might happen. These things have the possibility to happen but it is not definite. The reality is all too different from the expectations we can conjure. Sometimes, the reality may be harsh, but what we can only do is accept it. The reality may not be what we expect it to be, but what else can we do? We cannot manipulate what we want to happen for our future. What we can only do is correct the mistakes we have committed and start it again. As an accountant, we have to be realistic because we have to be objective and accurate to be sure of what we are doing. Nothing beats any situation by being realistic and true. We cannot help expecting but, it is better to expect and accept whatever the result maybe. ni Nicole Cerenio, BSA 1-5
Sa isang ekstensibong mundong patuloy na pinalalawak ng agham at teknolohiya, abala sa pag-abot sa layog ng karunungan at pagpapalago ng kayamanan, sino nga ba ang mag-uukol ng pansin sa mga mumunting nilalang? Silang naaapak-apakan… kinaiinisan… pinandidirihan – ang mga langgam. Bata pa lamang ako ay ayaw ko na sa mga maliliit na insekto tulad ng mga langgam. Hindi man sila kasingbangis ng leon o kasingkamandag ng ahas subalit sadyang nakaiirita ang kanilang pinong-pinong kagat na nag-iiwan pa ng nakaiinis na pantal. Ngunit hindi ko inaakalang sa isang iglap lamang ay magbabago ang aking pananaw. Linggo ng gabi noon at sa gitna ng kalaliman ng aking tulog ay bigla na lamang akong nagising. Tumungo ako sa kusina upang uminom ng tubig. Nagulat ako nang wala na akong makitang kanin sa platong iniwan ko sa lamesa kagabi. Balak ko pa naman sanang kumain. “Paano? Bakit? Saan?”, tanong ko sa aking sarili. Kinalaunan, napag-alaman ko na naubos pala iyon ng isang kolonya ng langgam na malapit sa basurahan. Sinundan ko ang pila ng mga salarin at nakita kong pinagsasaluhan nila ang kanin sa isang sulok. Katakataka man ngunit sa halip na mainis ay nakuha ko pang matuwa at makaisip ng repleksyon kaugnay dito. Nakatutuwang isipin na ang mga langgam ay tulad din pala ng tao. Magsasaka sila na umaani ng halamang-singaw (fungus), sundalo na bumubuo ng hukbo kapag may paninila (predator) at bagaman nakaiinis, magnanakaw na kumukuha ng pagkaing hindi sa kanila. Gayunpaman, bahagya akong nabahala nang makita kong tulong-tulong silang nagbubuhat kapag may malalaking butil. Bigla ko tuloy naalaala ang noo’y malinaw na imahe nating Pinoy na kung tawagin ay bayanihan na kung saan ay tulong-tulong ang mga tao sa pagbubuhat ng kubo ng kanilang kabaryo. Subalit ang dating malinaw na imaheng ito ay tila pinalabo ng panahon. Masaklap mang isipin ngunit hindi maikakalilang sa ngayon ay burado na ito sa ating kultura. Marahil ay dala ng pag-unlad ng negosyo at pagsulong ng modernisasyon sa larangan ng pangangalakal at komersyo ay higit na isinasabuhay natin ang mentalidad na ang lahat ng bagay na ibinibigay ay may kabayaran. Dahil dito, nawawala na ang diwa ng pagtutulungan, sa halip ay napapalitan ito ng kasakiman. Kapuri-puri din ang paraan nila ng pamumuhay. Umulan, umaraw; lumiwanag, dumilim; kahit anong panahon, kahit saang sulok, makikita natin silang nagtatrabaho. Tila walang kapaguran, walang tulugan, kumakayod para mabuhay. Ni-isa ay wala tayong makikitang langgam na tumigil o nagpahinga. Kaya naman sa oras delubyo ay lagi silang nakahanda. Kaiba sa maraming hayop ay tuwing tag-ulan, hindi sila nagugutom bunga ng kanilang pag-iimpok tuwing tag-araw. Ipinakikita lamang nito na ang sipag at tiyaga ang daan upang marating natin ang rurok ng kaginhawahan. Dahil sa pagiging abalang umangkop sa isang modernisadong mundo, marahil minsan ay nalilimutan na natin ang mga simpleng pagpapahalagang ito. Salamat na lamang sa mga langgam na nariyan upang ipaalaala at ipalirip sa atin ang ating mga nakaliligtaan. Bahagya mang nakahihiya subalit patunay ito na sa halip na tayong mga malalaking nilalang ang kanilang tularan at tingalain ay tila mas tama yatang tayo pa ang tumingin sa ibaba at gayahin ang mabubuting ugaling ipinakikita nila sa atin. Sadyang nakamamangha ang Dakilang Maylikha sa paggawa ng mga kahanga-hangang langgam na masipag, matiyaga at mapagkumbaba. Singliit man ng tuldok subalit mala-higante naman ang katuturang kanilang ipinamamalas. Tila walang kaugnayan ngunit kung iisiping mabuti ay puno ng kabuluhan. by Jeannica Mina, BSA 1-6 During my high school days have I wondered, what course to take up in college? Most of those I revere the most led me to one field- Accounting: The One Degree with 360 Degrees of Possibilities. Would you believe me if I tell you I’m not good in math? But people have this prevalent impression that I really am. And I owe accountancy for that. Whenever college students hear I’m a BSA student, their mouths are filled with awe and amazement. They believe the accounting course is for geniuses. We’re the cream of the crop as professors may say. And we won’t be pursuing for companies—they’ll be running after us. Only those who endure great pain are the ones to succeed. Of course, taking up accountancy is not a joke. It is imperative for us to constantly burn the midnight oil, and count sleepless nights reviewing. Yet in due time, the tree of our hard-work will start to bear fruits. Fruits seemingly sweeter than any other kind. Our happiness does not come from doing easy work but from the afterglow of satisfaction, that comes after the achievement of a difficult task that demanded our best. Accountancy. Many people even fear the name of this field because according to them ACCOUNTANCY is a very hectic field with papers, records, files and everything else. But in reality accountancy is the life and blood of a business; no business can survive without maintaining its accounts and records which is also required by law. Accountants are one of the most In-Demand professionals all around the world. Every company needs accountants. In the business world, we are most likely to survive. Why? Because we are knowledgeable of the process on how to run a business. Thus making it impossible for us to be fooled, bemused or cheated. Something to be considered as a vital necessity in this inexorably hostile world that surrounds us. As we take the path towards the fulfilment of our goals, we proudly bear three letters in our minds- CPA. Conquerors, Pursuers, Achievers. We are accounting students- Revered by some, and adored by most. by Aiesha Khyla Dela Cruz, BSA 1-4
To enter a premiere university in the country like the Pamantasan ng Lungsod ng Maynila is enough to be a huge prospect to an incoming freshman. The thing is, to enter such a university with a quota course like Accounting is a golden opportunity. One might ask: “Why did you take Accounting as your course?” Many would reply like this: “Wala lang. Trip ko lang.” “Balita ko kasi may thrill daw sa course na ‘to.” People have always liked to take and risk a challenge for themselves. They measure to what extent can their capabilities reach to. As what College of Accountancy and Economics Dean Dr. Honorata M. Pagaduan had said, we have to deal in working under pressure. “Madaming job opportunities kasi when I graduate.” It’s true that when you graduate with a degree in Accounting, employers will rush to get you hired, and you earn some big amount too. In my case, I had chosen Accounting because it was recommended to me. I had been reluctant at first to choose this because: first, I disliked Math (especially Geometry) since I was in high school; second, I have no background in accounting at all; third, I had to go with this despite that I wanted to take Political Science, which is not offered in PLM. Despite those things, I went on. Even without knowledge of accounting, I knew I had to move forward. At first, I was confused about this course and even asked myself: “Do you really want this course?” I even thought of shifting, but I forced myself not to. And I will never regret that I chose the right decision. Even when classes had been on-going for few days, I kept asking myself what was my reason why I took this course. It cannot be for no reason at all, that it was just for fun. I knew deep inside that Accounting, as a course, has its own charm. Eventually, I grew to like this as a student of the said course. I knew the essence of how important time is for everybody, that it should not be “all work and no play”. The course helped many of us to spend time wisely to avoid inconveniences, and take pleasure in the simplest things we could do. Accounting teaches you many things besides time management and setting up proper priorities. Whatever the reason may be that caused you to choose this course, consider yourself to be one of the luckiest persons in the university. Not everyone who has chosen this course has passed, but you did. You have beaten the odds and entered here. All you have to do is study hard and enjoy life to the fullest. | Special TopicsSpecial topics that suit the different interests of the JPIAns and others as well! ArchivesMarch 2013 Categories |
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