Public Accounting – type of accounting where an accountant works act as an independent

third party with a variety of client companies to examine the financial statements that a company
is required to disclose to the public.
Private Accounting – type of accounting where an accountant is employed by a company to
act as an internal manager and prepare and analyze its financial statement.
Government Accounting – type of accounting which refers to the process of recording and the
management of all financial transactions incurred by the government which includes its income
and expenditures.
The key difference between Public and Private Accounting is that Public accounting is the
accounting of financial documents which is required to be disclosed to the public by the
individual or corporation whereas Private accounting is the accounting of financial information of
the company in which the accountant is employed generally for the internal manager.
Accounting is not a gender-based.
Entreprenuers tend to fail right before peaking in the business.

What is the reason why accountants prefer to stay in a company for a long-time?
- Experience increases the market value of accountants

Accounting firms considered in the BIG FOUR

- SCG & Co. Philippines
- Isla Lipana & Co.
- Navarro Amper & Co.
- R.G. Manabat & Co.

Management Analyst – career opportunity has the primary duty to develop manuals perform
studies, collect data and introduce new ways of performing tasks to increase productivity within
a workplace.

Appraiser – career opportunities has the primary duty to prepare reports,fill out legal
paperwork, and collect and analyze various data as to real estate.

Web Developer – career opportunity that has the primary duty to create the design, layout, and
functionality of websites.

Why do projects need a project feasibility study?

- To provide detailed information on the budget required for the project.
- To provide accurate information as to whether the project will succeed.
- In order to ensure you have enough people to work on the project.

Financial Advisor – career opportunity has the primary duty of guidance to people who want to
want to invest and grow their finance.
Tjolle International Hotel- ground floor of Pope John Paul Building at Lecaros Campus, under
the supervision of academic dean of SABH; named after Fr. Tjolle, former CICM priest; built
November 2009 and fully furnished by 2010; for Hospitality and Tourism to be exposed in hotel
settings.

The Hotel Management is responsible for maintaining high quality of accomodation services,
room rate costing and managing rooms. It offers an amenity of fully furnished elegant rooms
and with an inviting, fresh and style of Asian dormitory.

The laboratory is also equipped with lobby serves as receiving area for guests where students
can perform actual hotel service activities. These activities include reservation, utilization of
property management system, butler, and housekeeping services.

 Front Desk- register guests, manage reservations, gives information about the rooms,
the hotel, the room rates and amenities.
 Balcony
 Lounge- where we can rest
 Mirror
 3 Rooms:
Room IC 23- consists of 3 beds, with towels, television, wifi, vanity desk, cabinet,
bathroom, aircon
IC 22- for one to two persons, has table and chair, television, cabinet, aircon, bathroom
IC 21- good for family, has table, television, mirror, aircon, cabinet, extra pillows, tables
and chairs, bathroom

3rd Floor:
IC 31- television, cabinet, bed good for 2, table and chair, bathroom
IC 33- 8 beds good for family and friends, television, bathroom, balcony

Food and Beverage Services Laboratory- ground floor of Immaculate Heart of Mary Building
or M building besides baking laboratory. Under the supervision of Academic Dean of SABH,
responsible for maintaining high quality of food services, food costing, and managing
restaurants; equipped with fabricated cabinet and state-of-the-art bar set-up and complete
glassware for the students to have actual simulation during laboratory hours. The laboratory is
also equipped with two sinks, cabinet shelves, and tables where students have their actual
restaurant service activities.

 Receiving Area- greeting or qwelcoming visitors or guests, in charge for reservation

 Tables and chairs- 4 tables good fort 4
 Aircon and tv
 Bar Corner- usually called bar counterwhere different types of liqours, spirits and
beverages being stored; right hand kukuha, left magsusupport;
 Wine bucket-
 Different types of glass:
Water Goblet- standard for water
Red Wine Glass
 White wine Glass- slimmer than red wine glass
Hi-ball glass- for juices, flavorexd drinks
Poco Grande Glass- for mixed cocktails
Irish Coffee Glass- coffee
Pilsner Glass- for shakes
Marquenee glass
Margarita Glass
Shot Glass
Champagne Saucer
Tavern Footed Glass- for dessert
Martia l glass
 Types of Plates:
Show/Base Plates- biggest plate
Dinner Plate
Fish Plate
Cereal plate
Salad plate
Saucewr
Oval platter- serving platters
Serving bowlPunch Bowl- soups
Bread plate
Sushi Plate
Side plates
Soup Bowl- clear soup
Bouillon cup- thick soup
Chafing Dish- where dishes to be put on boufuet table

Baking Laboratory- ground floor of M building supervision of Acad. Dean of SABH; where
students expose their skills and showmanship in baking, plating, and dessert making . can
accommodate 40 students per class; equipped with state-of-the-art baking facilities, baking
equipment, baking hand tools and utensils, it has 6 work stations, built-in under shelves, 6
washing spaces, 6 gas ranges, with high and low pressure burners, 1 heavy duty three-deck
oven, 1 chiller, and a demo table.

 Triple deck oven

 Single gas range with oven
 Preparation Area
 Weighing scale- for exact measurement

Commission on Audit Regional Office No. 2

 Main function of agency is to audit, examine, and settle the accounts and expenditures
of the fund of the Phil. Government
  COA is one of the institutional commissions inshrined in the 1987 constitution. One of
the Constitutional Commissions , independent appointed by the chair; Not presidential
appointed

Security Guard- Rolly Balanza log in record book, check temperature

First thing you can see upon entering the office are:
 Mission- to ensure accountability for public resources, promote transparency, and help
improve government operations, in partnership with stakeholders, for the benefit of the
Filipino people.
 Organizational chart
 Vision
 Core Values
 COA Services

Coa Offices
Administration, Training and Finance Services
Maa’am Corazon P. Bassig - Service Chief Administration, Training and Finance Service
-supervise the accountant, buget officer, cashier, training officers and administrative
officers

Accounting Unit- Ms. Gretchen Pagulayan- Accountant

 Tasks: process vouchers and claims; collections, gagawa ng order of payment para si
cashier gagawa ng OR; sa vouchers accounting ang magproprocess if may claims
 Tasks of OJT: record, if there is time, they will file the vouchers kase raw yung vouchers
2-3 copies each so isosort; job sa system

Budget Unit - Girlie Barsatan- Budget Officer

 Tasks: Disbusement vouchers from accounting inoobligate if may allotment; reports
submit, challenge is budget preparation
 Students: system sa computer, sulat sa logbook

Regional Cashier - Carmel Calata-Regional Cashier

 Tasks: paymentsthrough checks pettycash
 OJT: encode reports

Angeles Marallag - OIC Regional Supervising Auditor

 Primary function of office- audit and settle the accounts of government agencies
 OJT: recording of communications, rooting to different offices
 Challenges: study and exchange communication
 Message: strive more
Juanita Capili - Regional Supervising Auditor
 Primary function- technical assistance to auditors with regards the inspection of of
deliveries of goods, assist on contracts
 Challenges: agency management defend theirselves

Susan Ramirez- Regional Director COA

 Primary function- audit all transactions pertaining to the government; receipts and
disbursement of funds; guard public funds but became angels of government funds, not
be an impediment in the attainment of plans of other agencies
 Challenges: by following the IATF guideline of skeletal framework, target plans are still
the same; producing same output with lesser time. Innovation in approach
 Task to immersion students- clerical functions; assigned in auditing units

Provincial Office TESDA

Mr Giovanni Ventura – Acting Administrative Officer
Main Function: Admin Section; Administrative Unit; operations into trainings and assessments,
strong admin support: entails purchasing, procurement, cashiering, accounting; Finance and
Administrative Services Commission
Human Resources Management, sharing, supplies management; cashiering daily; billing or
accounting section- accomplishing payments, bookkeeper: Human Resource- service records,
file ng leave, manage leave credits
Difference ng Princial office to regional office: sa provincial office, kilala ang trabaho,
fieldworkers, implementation of programs.
RO: conso;lidation madaming transaction
PO- detailed transaction, implementor

Franco’s Restaurant (Food Industry)

 is a local restaurant owned and managed by the 2nd generation of the well-known
Pampagueña Restaurant which opened in the city back in the late ’50s. The restaurant
offers dishes they grew up with which one of their goals is to preserve the original
recipes passed down to them by their grandmothers, mothers, and family members.
They maintain the original recipes, yet they also created something new that
differentiates their dish from other restaurants that offer alike. Their menu is pretty
extensive, full of classic and modern Filipino dishes that make it one of the most
recognized restaurants in Tuguegarao City.

Logbook before entering: put date, name, address, contact number, age, temperature
Lester Mark Aguinaldo – Bartender
- beer mug, margarita glass, cordial glass- for juice, shot glass, for cocktail: bar spoon,
ice strainer, biscuit seeker
- Blue label- 11,000
-Organized to different equipments

Chef Frederick Hemady - Franco’s by Manio’s Pampanguena

Found inside the kitchen:
 Dispatching areaa- nanggagaling in and out ang orders
 Holding area- plates
 Ramen area
 Sink- raw or towing area; sanitation
 Another sink for plates
 Spices and herbs- near the working table
 4 class of soup stock
 Mini oven microwave, mini pantry
 4 ref- door 1: hotdog and sausages and steaks; door 3 seafoods, door 2; beef and pork;
door 4; chiller
 Imported things from Japan

 In and out of ingredients for inventory and record tallying purposes.

 Organize data form take out, dine in for auditing services
 Catering and booking

2nd floor:
 It has a monochromatic tones, minimalistic design and aesthetic of the restaurant
wherein it helps attract more customers. They give comfort and entertainment to their
customers by having a comfortable place and television for entertainment. It also has a
mini kitchen for the server or customers to easily get the things they need.
 Dapat nasa puso yung line of service
 Wag basta basta, get experience
 70% andyan na 30% sarili in creating a dish
 Located at mango suite
 Real fine dining

Mr Redentor Mabag
- from Camiguin Islands, Calayan
- BSA
- former president of Junior Philippine Institute of Accountants(2018-2019)
- Most Outstanding Organization
- Passed two certifications that made him a registered cause accountant and a certified
accounting technician.
- currently working in Landbank of the Philippines under Cagayan Lending Center
Department as Accounts Management Assistant
Getting Started as an Entrepreneur
Entrepreneurship
- Concept of developing and managing a business venture in order to gain profit by taking
several risks in the corporate world
- Willingness to start a new business
- Starting a new business

Entrepreneurial vision
- Discover and take risk Never be scared in a world full of discovery. Consider time

Kinds of Entrepreneurship
 Start-up- starts new business knowing their visions can change the world; they attract
investors and encourage people to think out of the box; requires more venture capital to
fuel and back their projects and business.

Skills to Possess to be a Successful Entrepreneur

An entrepreneur…
- is an innovator; creative in generating ideas
- is a visionary; see the overall plan for the success that no one can see
- is flexible require strong time management
- has a quality of a leader interpersonal skills
- has a strong sense of unified teamwork to gain maximum benefit willingness
to reach greater heights
- is a risk-taker high risk, high income; Directly Proportional high risk high reward,
low risk, low reward

Importance and Relevance of Entrepreneurship-

-kada nageestablish, may creation of employment for others, provides an entry level job
required for gaining experience and training, if the employment base is large and
diversified.
-Nakakacontribute ito ng stability and quality of society and community development;
-Entrepreneurship supports research and development; need of discovery to come up
product and services na papatok sa takilya consider location or locality of business

When to be an entrepreneur
-when you are an entrepreneur, there is no path ahead of you, ikaw mismo ang gagawa
ng daan para sayo
- kapag risky, it is always up to you to lead the way and build the path, always remember
that you must be the innovator and visionary of your business and that begins by
embracing your role as a leader. And a quality of a leader
 Being an entrepreneur is more than being a business owner; It is a perspective and a
lifestyle, you must really learn what it means and decide if you are willing to pursue it.

To consider when venturing as an Entrepreneur:

1. Gain Profit in the long run. - wag maggive up agad agad if nagkaloss sa unang stage ng
business
2. Maintain a reliable source of income. – wag magstick sa isang business line
3. Control your own company- as an entrepreneur, tinatake mo lahat ng roles sa business;
with the advance technology and the increasing demands of the market for innovative
ideas in the corporate world, shape many individuals into aspiring entrepreneurs. It has
created a huge impact in the expansion of the corporate world.

Perks and Struggles of Being a Young Entrepreneur

 Maximum Control on the Work

-having the command and authority over the kind of work that you want to do
- helps you gain maximum benefit
 Diversity
- diverse ideas that are unique in the global marketplace
-having the diverse range of ideas to choose from
-Research and development; conduct a feasibility study para malaman yung
strength and weakness ng business
 Harvest what you sow
- reaping is good evaluation of how well a business is planting and growing
-when the time of harvest has come, an entrepreneur must do everything in their
power to reap the results of their performance.
- Earning is different from saving
 Living in a Social Media Age
-It creates an advantage of reaching out to target audience or customers through
social media
-with multiple marketing techniques and strategies, reaching out to your target
audience became easy through social media
 Fast- Paced World Increases the Workload of an Entrepreneur
-Expect to work longer hours to ensure competitiveness
-Be careful not to develop excess stress and burnout

 Multiple Criticism
-due to vast global marketplace, most ideas are monotonous that leads to
disapproval from critics
- There has never been a successful person who was not criticized or hated on!
 Start-up loses
 - New businesses often fail when entrepreneurs do not have the resources or
knowledge to properly execute their ideas
-Entrepreneurs tend to fail right before peaking in the business cycle
 Risk of Adopting New Ideas may Lead to Failure
-Innovation is a complex process with many different stages and inherent risks
-Innovation risks can be operational, commercial, or financial
-Importance of RnD in Products for Feasibility test

Career Opportunities in Entrepreneurship

 Social Media Manager
- Provides valuable social media skills and general marketing experience

Primary duties:
1. Responsible for overseeing the social media of a company or brand
2. May create and implement campaigns to increase the exposure of the brand
and interact with customers via social media.

 Public Relations Manager

- provide entrepreneur insight into how to manage public image of own company;
gumagawa ng good will

Primary Duties:
1. PRM oversee a company’s public image. They may do this by managing how
the company is portrayed to the public, communicating with media and
completing other tasks that involve promoting a positive view of the business.

 Appraiser
- Offers great networking opportunities for entrepreneur among investors and
agents; and provides experiences on the valuation of property and assets

Primary Duties:
1. Real Estate appraisers determine and report on a property’s value.
2. Prepares reports, fill out legal paperwork and collect and analyse various data
as it relates to real estate.

 Financial Advisor
- Equip entrepreneurs with communication, problem solving, financial
management skills

Primary Duties:
1. They provide guidance to people who want to invest and grow their finances.
2. They assess their clients’ financial needs and make decisions on their behalf
to help them meet financial goals.

 Marketing Manager
 - Entrepreneur develop strong marketing

Primary Duties:
1. Develops and oversees the execution of marketing strategies for brands and
businesses.
2. These professionals are primarily concerned with how they can implement
marketing tactics to attract new clients and retain current customers.

 Web Developer
- di pa natry ni sir
- offer a chance to obtain valuable technology skills that translate into career

Primary Duties:
1. Creates the design, layout and functionality of websites
2. Uses programming languages like HTML and CSS to develop user-friendly
web pages based on the client’s requirements.

 Sales Manager
- experience in generating sales; sales forecast

Primary Duties:
1. Oversees sales teams and provide guidance to ensure team meets their sales
goals.
2. May also help set sales goals, analyse sales data and trends and delegate
various sales tasks, such as assigning out certain sales territories to team
members.

 Systems Analyst
- Extensive IT experience; plan on having computer system in business

Primary Duties:
1. Responsible for assessing and meeting a company’s software and other IT
needs.
2. May introduce new software or hardware systems or find ways to improve
upon a company’s current systems.

 Management Analyst
- Provide ample experience in management which is crucial for entrepreneur

Primary Duties:
1. Responsible for developing and implementing various procedures and
systems to improve a company’s management and operations.
2. May develop manuals, perform studies, collect data and introduce new ways
of performing tasks to increase productivity within a workplace.

 Construction Manager
 - valuable time for management and social skills to entrepreneur

Primary Duties:
1. Oversees construction projects from start to finish. They manage construction
teams, develop schedules, and ensure the budget is maintained.
2. Make sure that construction workers meet all of the regulations and that the
project is completed according to the designated timeline.

Tips and Pieces of Advice to Young Entrepreneurs

1. Have the Motivation to challenge yourself; staying motivated requires a commitment of
being challenged; challenge yourself and become more successful
2. One of the Things to be satisfied in life is to do work that you truly believe you will
belong. Specializing interest by settling on what you like in life
3. Do not be afraid to risk, face your fears, and never regret that you tried.
4. Believe in yourself and keep your vision clear at all time.; Be visionary
5. Learn from mistakes and know your goals; experience is the best teacher; your
experience of others experience? ; goals keeps you focused and guided; goal setting is
a continuous process
6. Plan for raising a capital and spending wisely.; aralin ang risk and have financial plan
know when and where to invest
7. Spend time on important task and be patient to see result.; Effective time management
considering what is important; move forward, continuous process

 Although you might not see it, there’s an entrepreneur in you

Businesses ni sir
- Selling books
- selling products from their locality
- co-owner in sit and read, load, premium of application

 Certified Bookkeeper
 Registered Accountant
 Certified Accounting Technician

Raamah Elisha M. Dadhwal

- CPA
- Graduate of University of Saint Louis Tuguegarao with a degree in Bachelor of Science
in Accountancy
- Governor of SABH Department year 2016-2017
 - Vice President for external Communications of the Junior Philippine Institute of
Accountants for the year 2015-2016
- Consistent Academic awardee and received the Pope John Paul II leadership award last
2017
- Representative of the university for various debate cups, quizbees, and extemporaneous
speaking competitions across the region where she bagged numerous awards
- OJT at Isla Lipana and Company, a PWC member firm last 2016.
- Passed CPA Licensure Examination last October 2017
- Worked as an Internal Auditor at the Medical Colleges of Northern Philippines and as a
Revenue Officer 1 at Bureau of Internal Revenue
- Currently Chief Accountant in national Telecommunications Commission
- “One of the greatest accountants that USL has produced”
- Dorm mate nya si maam lovely (ABM Work Immersion focal person, Languages Area
Head) one of the active members of SEAS department daw si maam Lovely dati nung
college
- Mentor in public speaking competition nya si maam Kaye (overall work immersion in
charge, Area Head) acquantaid with maam Kaye since 1st year college

Gimmick- during the duration she will be giving minor and major questions and everytime na
may sumagot, may load

Major Question: Accountants are Peacemakers, Why?

Answer: For we reconcile

Fields of Accounting
Public Accounting- when employed to this field, you become an external auditor; it
means that you are going to audit, you are going to go over the works of the accountant
of each company that your firm is catering into; audit the prepared financial statements
by the accountants of those private companies .
o BIG 4(Auditing Firms in the Phillippines:
1. SGV (Philippine Counterpart of Earns and Young)
2. Isla Lipana (Philippine Counterpart of PWC)
3. Navarro Amper and Company (Philippine Counterpart of Deloitte)
4. R.G Manabat and Company (Philippine Counterpart of KPMG)

Private Accounting- you are employed by agency itself; you are the one who will
prepare financial statement the financial statement of your direct agency; not all private
companies are clients of public firms, but may mga corporations na required by the SEC
to be audited by external auditors. There are certain requirements that corporations
haveto comply by virtue of SEC regulations; sometimes on big corporations, kahit
walang SEC compliance, but if they wanted to make sure that the work of their
 accountants are correct, given the big nature of their corporation, they would just want to
hire an external auditor for that purpose.

Government Accounting- deals with the government; you are being employed in a
government agency; work is to account public funds; Each agency in the Philippines
namely: DBM-Department of Budget Management (Centralized agency for budget
management such as budget preparation, budget execution, budget accountability) each
agency would request for their budget and if approved, public funds would be transferred
from the Bureau of Treasury to each agency; as a government accountant, what you
have to do is to account for them and at the end of the month, quarter, or year you have
to tally; dapat kung magkano yung cash allocated sa bank ng agency mo, it would reflect
sa book mo as an accountant, you have to reconcile those items; being a government
accountant, you will not only be accountable to your agency, but once your employed in
this field, you will be accountable to the whole PH because what you are going to
account are public funds; pag may mali sa ginawa mo, it will affect the entire public
funds

Myths about being an Accountant:

1. You need to be a math genius. – complete myth daw kase hindi rin daw math genius si
maam; purpose of hard math subject is for you not to be a math genius, but for you to be
a critical thinker, to develop critical thinking; once you become accountant, you must be
good in analysis, critical thinking and being good in analysis is important in being an
accountant
2. Accountants are introverted and dull. – intimidated ibang tao sayo kase ikaw
magkakaltas ng taxes sa sahod, ikaw magdidisallow ng reimbursement nila ganyaan;
working area is full of papers kaya minsan ayaw ka nilang lapitan kase iniisip nila busy
ka; athis is not true because accountants are just dedicated to their work, but after work,
we also have our own life(family, social life, friends), we just know how to prioritize our
schedule; we are just dedicated for we have to live with the expectation of our license,
we are not dull and introverted, instead we know when to socialize, we know when to
enjoy our life and we know when to work
3. Your daily lives will be sitting at desks and crunching numbers - not true kase hindi
naman daw 8 hrs, na nakaupo si maam sa government accounting kase in reality,
accon=untans have staffs such as bookkeepers, clerks; clerical tasks are done by the
staff and what the accountants need to do is to review, certify and analyze if those are
correct, so basically hindi talaga ikaw yung maggogo over sa mga first hand works when
it comes sa paper wokrks ganyan cause you have your staffs and clerks; same din daw
sa public and private accounting wherein they have their team members, yung mga
junior; they their own agents who are going to transmit the documents to you and at the
end of the day you are just going to analyze, certify, and go over their works; si maam
daw sa work nya, she often go to places like other agencies to talk to other accountants
sa ibang agencies
 4. Accounting is a man’s career – career is not gender based, it depends on your skill,
passion and dedication on how you are going to work from your career; pero it is true na
dati when it comes to the field of accounting, mostly talaga lalake; parang sa
Engineering na for boys lang daw; let us make sure whether you’re a man or a woman,
what is important is how you do your work for we all have the same license once we
pass the board exam. It does not give you an advantage or does not set your feet on a
higher stall when you are a man or woman, we are just on an equal footing and it just
differ on how we do our work as an accountant
5. Accountants know how to do taxes – myth kase si maam daw nung di pa sya employed
sa BIR even if she is an accountant na, she find it really hard to deal with taxes kase our
tax system here in the Philippines is very hard, it is very complicated, when we deal with
taxes, we must really be careful for taxes can make or break a person kase pag
nagkamali ka ng iwiwithhold or ibabawas na taxes sa sahod ng employees, syempre
mababawasan net pay nila. Sino sisisihin nila, ikaw. If kulang withhold mo or kulang
binawas mo na tax, syempre masaya yung employees kase konti lang binawas mo pero
sino magagalit sayo, si BIR kase mali; maraming accountant na hindi gamay ang
taxation; ang pagigin tax accountant, it is also another field in accounting under
government accounting pero meron rin sya sa public and private, but it is a
specialization and it is not general, you have to undergo trainings, workshops, actual
practice in taxation so wag na magtaka if may accountant na napagtanungan na hindi
aware sa taxes kase it is normal; just like doctors may kanya kanyang field of
specialization

Additional Myth:
Kapag accountant ka, Isang pirma mo lang, mayaman ka na - hindi raw myth at pwede raw
maging fact kase it depends kung anong field ka; kase sa government, fixed yan meron kang
sahod; sa public accounting medyo hinde; pwedeng maexperience to sa private accounting;
pwedeng employed sa private corporation or may private practice ka, yung magpapatayo ka ng
sarili mo or freelance ka; Bookkeeping services and Accounting firms na private talaga-
gumagawa ng income tax returns, financial statements ng individual business owners; may mga
certain requirements bago pumirma, kailangan accredited ka ng BIR, and BOA ( choopy ewan
ko if COA or BOA pero bat sa pagsabi nya BOA hahaha) and atleast 10 years of experience ( di
alam ni maam if naammend na) pero there is a certain years of experience bago ka maaccredit
and once accredited ka na na pumirma , accredited CPA ka na, isang pirma mo lang, it will
worth 5 digits; hindi ito totally myth or totally fact kase it depends; if tatanungin si maam if may
balak sya magganun, it is too early to say no daw kase sino naming may ayaw, freelance ka
hawak mo oras mo isang pirma mo can worth at a minimum of 5 digits pero syempre kulang pa
si maam sa years of experience.

Immersion Proper
Age ni maam is 24

She already experienced the three fields of accounting how?

 During her college years, may OJT. Nag OJT si maam sa Isla Lipana (Public Accounting
Firm); she was a trainee during her OJT at Isla Lipana PWC, dun daw naassess ni maam yung
sarili nya kung saan nya ilulugar yung sarili nya pag nagging accountant na sya; Naassess ni
maam yung sarili nya during that OJT na hindi para sakanya ang public accounting; that is why
it is very important na magkaroon ng OJT jase this is one way to assess kung anong career ba
ang gusto nyong itrack pag naging career man andf woman na kayo kase in my case that OJT
was very helpful for me to assess na hindi ko kaya mag public accounting; sa public firm, wala
kang oras dyan, you do not have a fix schedule, your work time depends on your clients, your
worktime depends on your bosses or teamleader kase by team daw; yung ibang public
accountants maraming uncertainties kase their work schedule depends on their clients and on
their workloads kase meron silang deadlines since they cater to several clients, kailangan nilang
icompart yung time nila; one team caters two hundreds of clients , and those hundreds of clients
almost have the same deadlines, yun daw ang naexperience ni maam nung nag OJT sya; she
was immersed sa isang team based sa Laguna so ang mga kasama nya is mga CPA din na
ang major account nila ay Japanese company sa Laguna so ang PWC is located sa Makati so
hindi sila pwedeng magstay sa Laguna ng tuloy tuloy kase meron pa silang client sa Makati; So
being an OJT kung nasan sila, nandun din ako; tapos as an OJT may certain hours lang na
irerender at kapag narender na, good as okay na pero in maam’s case, sumobra sya kase kung
nasaan yung team na naassignan nya nandun din sya, when they work overtime, pati rin si
maam, Meron pa nagkasakit si maam and ngayon she thought oks lang na magpaalam muna
sya pero bago sya payagan dapat contakin nya muna yung client since sya yung focal person
dun nila sya inassign, sya makikipagcommunicate sa client regarding their input na ibibigay sa
auditors na naassignan, ¼ daw yung naexperience ni maam so ¼ palang naexperience eh
naexhaust na si maam; pinakamalaking reward ng pagiging employed sa auditing firms is your
market value; One way of increasing your value as an Accountant is your experience sa public
firms; almost everyone of them dreamed to be part of the public firms kase experience level at
its peak kase once you become external auditor, you will deal with private corporations,
government agencies so sa tatlo, based on experience ni maam, broadest is Public Accounting,
and if nagkaroon ka ng more than 3 years sa public accounting and nagdecide na umalis na sa
firm nay un, iexpect mo na yung mga client na nahandle nyo dati, pagaagawan ka and you will
have the chance to name your price, pinakamagandang reward ng pagiging public accountant.

Private Acounting - Result ng board nila maam was released November 07, 2017; two
weeks after, naemploy si maam sa MCNP-ISAP, educational institution, a family owned
corporation, the family also owns the RPGMC, Holy Infant Hospital, School sa Tabuk, and a
Hospital sa Apayao; so basically, this family owns various organizations; Item na binigay kay
maam is INTERNAL AUDITOR; so maam expected, as an internal auditor, her major role is to
deal with the internal control when it comes to different accounts sa corporation na yun pero
that expectation was not the reality because nung naemploy na si maam dun, she performed
the job of an accountant, wherein she prepared the financial reports, financial statements of
almost all of the organizations that they own

Difference nung nagprivate accounting and nagpublic accounting si maam: sa private

accounting, yung decisions ng management, president, executives, vice president and
department head, before sila magbigay ng decision, need muna nilang kausapin si maam and
tatanungin nila if visible ba na magbudget kami ng ganito, kaya pa ban g cash natin and anong
marerecommend nya. So dito sa private accounting, mas intimate yung role ni maam unlike sa
public accounting, nung nag OJT si maam, di daw nya masyadong nafeel yung intricacies kase
by the records daw sya pero nung nagprivate accounting sya, mas intimate kase bago sya
gumawa ng trabaho, iniisisp nya anong effect sa school, anong effect nya sa management, sa
hospitals ganun; Mas mafefeel yung intimacy and relevance nyo kase part ka ng management
sa private accounting
Government Accounting - Mas nagtagal si maam and hanggang ngayon nasa
government accounting parin; First employment sa government is sa BIR
BIR- employed year 2018; once you are a CPA, permanent ka na agad; yung employment daw
kasi ni maam sa BIR syempre ang BIR more on taxes so pwedeng tawagin si maam na Tax
Accountant nung nag BIR sya; basically ang ginawa ni maam sa BIR as a Revenue Officer, sila
nag aaudit ng mga business owners ditto sa region 2, mga individual business owners; May
napasara na si maam na business establishment because of non-compliances; Power to tax is
also the power to destroy; Nung collegege nya sabi nya grabe daw na taxation is power to
destroy tapos pag graduate, isa sya sa mga naging instrument para yung power to tax, maging
power to destroy; but at the end of the day inisip nya nalang na as long as she stick on the rules
and procedures, on the legal basis, I have nothing to worry about; Revenue Officer, nagaudit
ng clients

Reason bat may mga hindi xcompliant na business owners: yung hinihire nilang
accountant hindi competent ( one of the biggest reason); usually daw yung mg accountants nay
un matatanda na, hindi natin kalevel; ineemphasize ni maam na since nandito na tayo sa field
na ito, I hope that we try to regain the credibility of our field, I hope that as much as possible we
try to be good in our studies para after graduation or once you become an accountant, we
regain our credibility as accountant and sana by that time, yung impression nila na kasi yung isa
sa mga rason na sinasabi ng mga inaaudit ko dati is di nila alam kasi binibigay nila lahat sa
accountant nila kaya sila nagemploy ng accountant kahit mahal ta pag may accountant ayos na
and that should be the reality; yung mga business owners nasa operations ng business ang
mindset nila, pano sila kikita. Kaya sila naghihire ng accountant para yung accountant na ang
bahala sa accounting side paggawa ng taxes, reports, paggawa ng financial statements pero at
the end of the day pag hindi competent yung accountant, ang magsusuffer is business owner
kase nakapangalan yung business nila sakanila. Dito sa region 2, yung trust rate ng business
owners sa accountants is mababa; minsan nahihiya raw si maam pag ginegeneralize n asana di
nalang naghire ng accountant pag ganto kase syempre accountant rin si maam kaya she is
pleading na kung magaaccountancy raw tayo she hope that we will not just do it for the sake of
compensation but to do it for the credibility of our field; binabayaran is competence natin as an
accountant and nadedevelop yan through the years of studies so kapag hindi mo ginawa ng
maayos yung trabaho mo, hindi mo lang sasayangin yung business ng company mo kundi yung
mga pinaghirapan mo rin kase hindi nila marerecognize yung competence mo.

National Telecommunications Commission: Chief Accountant si maam; Difference ng

giagawa sa BIR vs. NTC: dati tax accountant si maam, sa NTC is general accountant si maam;
inaaccount nya yung public funds; inaassure ni maam na di sila nagooverspend kase yung
accountability is nasa whole PH kase centralized ang budget, inaallicate lang per agency; pag
sa government naman daw meron naming manual, so pag may tanong sa performance ng job
mo, meron dun yung circulars na pwedeng basahin, government manual nandun yung step by
step procedure so ang need lang daw is ANALYSIS kase pag may discrepancies kailangan
mong hanapin kung ano yung cause ng discrepancies, but basically once you are employed in
Government, you have the government manual that would assist you in conducting your day to
day accounting works.
5 years prior daw sa batch nila maam- most of them employed sa public accounting, sila raw
nagflourish dun
One advantage pag gusto mag enrol ng accountancy, wag na umalis ng selluwi- kase ang
advantage is yung legacy na iniwan ng higher years natin
Prior daw ng batch nila maam hindi tumatanggap ang PWC ng OJT other than dun sa mga
already partnered by them. Dati di pa partner ng USL ang PWC

Pero nung sunod sunod na nagkaroon ng topnotcher ang Saint Louis, at naging recognized and
well established na ang USL sa field ng accountancy, ang PWC na mismo ang nagsend ng
invitation; unlike sa other schools na inaapplyan ang partnership with PWC, nung batch daw nila
maam that is the first year that PWC sent an invitation to USL and they requested OJTs so sila
maam daw proud batch. Batch 2017 daw that is the first year that PWC catered Louisian
students to be one of their partner schools on OJT.
USL has already established its name as one of the best schools that offer quality Accounting
Education. Louisian Accountants are sought after- fact

Broadcaster daw talaga pangarap ni maam nung elementary sya. Di nya daw talaga choice
accountancy. Walang may gusto ng Mass Com.- eh ito gusto ni maam pero inisip nya nab aka
maleft out sya kase solo nya. Influence lang ng Hgh School friends. May nagmed course – most
friends nya nagenroll ditto pero takot si maam sa hospitals ganun.
Engineering- next friends ditto pero di raw math genius si maam so ayaw nya. Legal
management- ibang friends, pero inisip ni maam need mag aral ng law school so saka lang
magkakalisensya pag nakapasa ng bar which is 4 years pa, eh need na raw ni maam ng
lisensya after 4 years.
Accountancy- mga next friends; walang idea si maam about accountancy, yung subjects lang
daw tinignan nya tas parang madali raw kase isa lang ata major nung perst year,
naggoosebumps daw sya nung pumunta sa deans office; naging accountancy student si maam
without the motivation, almost 3 years daw wala talagang motivation si maam as an
accountancy studentkase di nya pangarap; tas gusto magshift pero nasasayangan sa years na
na natapos; family looking forward to graduation- naging motivation ni maam; angreason bat di
happy si maam is di nya kasi tinatanggap so need nya panindigan
Nakita ni maam na very bright ang future of being an accountant tapos employment is not a
problem kase kung nasan ang pera, need ng accountant. After 5 years of studying nagkalicense
Once you reach the point when you feel like giving up or breaking down, go allow yourself,
when you allow yourself, you are trying to replenish , you are going to let out the negativities
that you have. Kase kung di mo ilalabas, and icocontain mo lang lahat, sasabog ka. Allow
yourself and go back to your inspiration.
Nung student leader credits are not on maam but sa mga tao raw sa likod nya. You have to
have someone to trust; very good relationship with her team daw. Establish good relationship
with subordinates
Governor si maam
Trust your subordinates; to ensure the success of your event it is not always tht you have to be
there, you have to trust the people around you; and she is very lucky raw ta competent yung
subordinates nya and trustworthy and under the same goal which is to maintain the stability of
our department first time that SBAA and SHEVED merged, wala pang SABH dati, during
governorship ni maam, first year SABH came into existence
Ginawa ni maam entering school, she is governor tas sa labas ng school, sa dorm nya, student
sya review sleep
Personal choice ng business owner na kasuhan yung accountant na nagkamali lalo na if may
basis sa contract; if maproprove na may negligence si accountant sa mga nakaspecify sa
contract, he/she can be sued

Accountants are Peacemakers, Why?

 Because we RECONCILE, clerical work, may staff ka, ngayon if may discrepancies,
hindi na nila hawak yun, ikaw na , that Is your role as an accountant. Kung nabigay na
sayo lahat ng input tas may hindi nagmatch or balance, hanapin yung discrepancy. Sa
actual kase nagmumula sa different departments yung discrepancies, so as an
accountant need mo ireconcile yun; trabaho mo naa to find remedies if hindi na
mareconcile kase minsan hindi talaga sila nag over spend, nagkamali lang ng pagfoot; if
nagoverspend talaga, tingnan if pwede irealign if may pondo na pwedeng pagkuhanan
to fill the overspending
 Accountants are peacemakers within an agency because we reconcile.

If you feel down, Find your biggest motivation but allow yourself to feel that way for its normal.
At the end of the day you’re doing this for your family

2nd ABM REGIONAL CONVENTION

“GENtrepreneurZ Redefined: Rebooting Strategies, Boosting Presence and Creating
Value in the New Normal”
Rev. Fr. Renillo H. Sta Ana, CICM
Amazon Go
Walang staff na tao
“Adapting to the new technology without losing his own humanity”
Competence and Compassion
Excellence and Mission
1st Session
The Young in Yield: Stock Trading for Beginners
Mr. Jerome D. Marquez, CPA, MBA
 CPA
 USL: BSAc, MBA
 Full time Instructor (2009-2012)
 St. Mary’s University, Bayombong (2012-?)
 Accountant II? (DPWH, Nueva Vizcaya, 2nd District, Engineering Office) (2012-2015)
 Back to USL Assistant -> Consultant of Accountancy Program (2016-2017) ->
Accountancy Program (2017-Present)
 Member of National Association of CPAs in Education and the Philippine Institute of
Certified Public Accountants (PICPA)
 Director for Education of PICPA Cagayan Chapter
 Volunteer, Researcher, Coach, Adviser, and Investor in the Global and Philippine Stock
Market, respectively

STOCK MARKET TRADING FOR BEGINNERS

Simula ng stock investing journey
(2012) email from Bo Sanchez regarding truly rich club “How my maid became a millionaire?”
JFC (Jollibee Foods Corporation)
2007/2008 – Global Financial Crisis
One of the darkest moments of the Global Stock Market (Great Recession)
JFC- 30 php per share
2018- peak (326.89 php) 569.49% growth
There is opportunity in investing
Emotion is your enemy in stock investing

Maganda pa bang bumili kay Jollibee?

- Can be answered through various strategies
o Application of fundamental analysis
 You look at the financial statements of Jollibee
 Try to digest and get some gist whether Jollibee will still continue to have profits
in the future
 Kapag profitability kasi dapat tumataas di lang positive

Kailan kaya magandang bumili kay Jollibee?

Paano at saan ako makakabili ng Jollibee?

May online platform at community ba para matuto ako ng stock trading?

May strategy ba para kumita ng malaki sa stock market?

Paano nagkakaroon ang public ng share kay JFC?

 Expansion/Pagpapalawak
o Initial Public Offering (IPO)
  They registered/magpapalista sila sa Philippine Stocks Exchange (PSE)
 They will tell PSE that they need a huge amount of funding
 Shares
o Paghahatian ng mga owners
o Pagbibili ng ownership ng jollibee, maiissuhan ng shares
o Evidence of ownership
 Profit/Kita
 Dividend
o Ito naan na yung binibigay na parte ng kita ng corps a mga shareholders
o One of the opportunities from stock investing other than the share appreciation
o
 Share appreciation/Paglaki ng value ng hawak na shares

Ano ang Stock Market?

- Para siyang palengke
- May goods (various stocks/companies)
- Buyer & Seller
- Fluctuation of Stock is determined by the interplay of buying and selling (demand
and supply)

Philippine Stocks Exchange (PSE)

- Palengke ng stocks
Pre-opening – 9:00 A.M.
Opening – 9:30 A.M.
Closing – 1:00 P.M.

Stock Broker
 colfinancial.com (largest stock brokerage in the Philippines)

Basic Fundamental Analysis (Ano ang magandang bilhin?)

 Consistent Profitability growth
 Strong financial condition
o Netflix ($4 -> $496.08)
o Amazon (from 2004: $3 -> now $3,306.37)
o GMA (walang utang)
 The world’s next biggest innovation
o TESLA
 The world’s next biggest disruptor
o DITO TELECOMMUNITY
 Current big players in certain blooming industries
 Pandemic stocks
o Moderna

Basic Technical Analysis (Kailan magandang bumili?)

- Charting
Candlesticks
Either green or red
Up
Green (Bullish)
- High
 - Close
- Open
- Low
Down
Red (Bearish)
- High
- Open
- Close
- Low
Candlesticks Pattern
- Buy area
- Sell area
Support and Resistance
- Paggalaw ng presyo ng stocks (moves)
- Resistance Area
o Selling is at its peak
o Maraming may gusting magbenta
- Support Area
o Buying at its peak
o Area ng maraming may gustong bumili
Moving Averages
- 50 something
Practice Charting -> investagrams.com
 Community
 Membership
 Vritual Trade
 Charting Stocks
 Real-time Price Movements
Online Tutorials
 Technical Analysis for beginners and advanced
 Charting Sessions
 Trading Talks/Seminars
 Etc.

Recommended Book
The Trading Code
Jason Cam

Where to open a Trade Account?

Recommended:
Col Financial
Initial Amount for Opening an Account:
Student – 1000 php
Non-student – 5000 php

Closing Statements
Save as much as you can!
Invest as early as possible
Patience is a virtue
Be a self-taught person
Life is not about making money
Your life is your entire making
Life is more than your dreams

2nd Session
Undistorted: Risks and Returns in the Changing World of Finance
Mr. John Michael Parales, MBA
 Business Administration, Major in Financial Management (USLT)
 Master’s Degree (USLT)
 Instructor at SABH (USLT)
 Top-ranked the 13th Capital Investment Teaching Accreditation Program at Dasmariñas,
Cavite

NEW NORMAL
World of Finance
How are you going to reboot strategies, boost your presence, and create value in the
new normal?
Most priority of individuals is health
How did the pandemic really affect the world of finance?

One of the most affected areas during this pandemic is the world of finance

Positive Effects
- People now are focus on using contactless transactions
o Pay bills using applications (Gcash)
o Buying and selling things using online platforms
- We are able to improvise because of the risk brought by pandemic
- The improvised methods of doing things resulted into good returns
Negative Effects
- Because we now heavily rely on technology, there would be a threat or a risk on our
privacy
- When you use online platforms, they require personal (private) information, such as
bank accounts, etc.

The world of finance is working on to security as well

Fourth Industrial Revolution: Technology is actually not the problem, it is trust. Can we trust
the technology? Can we trust the new processes?

It is evident that this COVID-19 pandemic is putting the world in trouble.

India: Continuous mass cremation

Pandemic is now a major contributor of risk in the area of finance

Finance

Banking
Positive Effects
- Online transactions in banks/Online banking
 - The risk is lessened caused by going in banks

Credit
Negative Effects
- The debts of the government inflate due to their utmost ways to fight this pandemic
- Mga nawawalan ng trabaho kailangan mangutang
- Sa mga banks naman the risk of the debts from the jobless people be unpaid are high

Capital Markets
Positive Effects
- Since people has been looking for other sources of income, they tried to explore
- Some people ventured to capital markets, such as investing in stocks, in bonds, and other
securities

Money
Investments
- For others, they put up businesses
- Ang nakakalungkot ay yung mag-uumpisa pa lang nung nagblow up ang pandemic ay
biglang naglockdown
- Filing bankruptcies (way for minimizing losses)

Finance
Divided into three segments
o Public Finance
 Government spending
 Government taxation
 Government policies
o Needed in order for them to fulfill their duties to the society
o Corporate Finance
 Corporations/Business Establishments
o Personal Finance
 Individual Finance
 Save money personally
 Invest money personally

Personal Finance (focus)

In everything we do, there’s always risk.

Risk cannot be avoided, but it can be minimized

Risk points to different directions. Sometimes you don’t know where to go. Everything around
you are uncertain sometimes.

Risk is defined in financial terms as the chance that an outcome (e.g. Investment’s actual gains)
will differ from an expected outcome.

Stock Exchange
Expected outcome not = Actual outcome
5000 after a month is not = 500 after a month
Even if the outcome is not like the expectation, you are able to gain experience

Types of Risk
 Operational Risk
 Case of Businesses
 Presence of this pandemic put different businesses to operational risk
 They risk whether they will still continue with their operations or not because of the
presence of different contingencies

 Business Risk
 Whether the sales of the company would be sufficient to keep the business running
 Would they be able to make sales in order for them to continue operating?

 Credit Risk
 Risk ng mga nagpapautang
 Possibility ng pinautangan ay di na magbayad
 Sometimes called default

 Foreign Exchange Risk

 Applicable to those who are doing foreign exchange trade
 Parang stocks di siya na bibili ka ng currency from other countries for a low price
then you will sell it for a high price

 Liquidity Risk
 Particular for businesses
 Will you be able to convert your assets to cash by the time you will be needing cash?
 Applicable din for individuals
o Naginvest ka sa stocks then biglang bumaba value. So, will you be able to
sell you securities/stocks at a price that will prevent you to incur more losses?

 Political Risk
 High Profile
 Ever-existing din
 Even if it’s perfect in another part, but if there’s a political instability in a location,
there will always be problems.

Risk takes on many forms but is broadly categorized as the chance an outcome or investment’s
actual gain will differ from the expected outcome or return.

Risk includes the possibility of losing some or all of an investment.

Risk can be reduced using diversification

Diversification
- Don’t put all your eggs in one basket

Return

Gain or Loss
Very important factor is time for return to be realized

The presence of time reduces risk at some point.

A return also known as a financial return, in its simplest terms, is the money made or lost on an
investment (or any other activities) over some period of time.

A return is the change in price of an asset, investment, or project over time, which may be
represented in terms of price change or percentage change.

Board Lot- minimum number of stocks na pwede mong bilhin

A positive return represents profit while a negative return marks a loss.

The total return for stocks includes price change as well as dividend (common stocks) and
interest payments (preferred stocks).

CROSSOVER between Risk and Return (Profit and Loss)

(Risk Averse) Low Risk Low Return, (Risk Taker) High Risk Higher Potential Return

The appropriate risk-return tradeoff depends on a variety of factors including an investor’s risk
tolerance, the investor’s years to retirement and the potential to replace lost funds.

Balance risk and return but there is no definite formula for that

It goes down to the point of knowing yourself

Risk is within your control by controlling yourself

“Never the test the depth of the river with both feet.”
- Warren Buffett

Excellent Quotes by Warren Buffett

On Earning
“Never depend on single income. Make investment to create a second source.”
- Because of the risk brought by pandemic, a lot of people improvise. They looked for other
source of income. A good source of income other than employment is investment (stocks).

On Spending
“If you buy things, you do not need, soon you will have to sell things you need.”
- 5.5 Sale hahaha
- Whenever you buy things, ask yourself if you need it or not.

On Savings
“Do not save on what is left after spending, but spend what is left after saving.”
- Income-savings=expenses

On Taking Risk
“Never test the depth of river with both the feet.”

On Investment
“Do not put all eggs in one basket.”

On Expectations
“Honesty is a very expensive gift. Do not expect it from cheap people.”
- It is not bad to expect, but your expectation should be grounded on a good foundation.

Finance, banking, investment is a complicated world. In order for you to always be in control of
the situation, you should always take note that you know yourself better than anyone.

Only invest what you can afford to lose

3rd Session
Business as Usual in the New Normal: Ideate, Innovate, Dominate

Facilitator & Speaker:

Emmanuel James P. Pattaguan, PhD

 Vice President for Academics
 PhD, major in Development Education (CSU)
 Leadership, Behavior and Style of Administrators of CICM Schools
 Master Degree in Biological Sciences (UST) Cum Laude (biological speleology)
 All academic units for the degree, doctor of philosophy in biological sciences at St.
Mary’s University
 Certificate in Public Administration from University of St. Louis
 Certificate in School Leadership Administration and Supervision (SLUB)
 Former High School Teacher
 Former Head of Natural Sciences
 Former Adviser of the Supreme Student Council
 Former Dean of Student Affairs
 Former External Affairs Officer
 Former Human Resource Management Officer
 Former Academic Dean of School of Business Administration and Accountancy of USLT
 Vice President for Administration
 Plaque of Recognition and Cash Prize as Most outstanding Private Secondary School
Teacher (by Rotary Club and Zonta Club of Tuguegarao Dec, 1993)
 Delegate on the Rotary Internationals Group Study Exchange in Denmark and Sweden
 Leader of the group in RP Japan Friendship Program for the 21st Century by the Japan
International Cooperation Agency
 PAASCU Accreditor
 National Assessor of the Commission on Higher Education Institutional Sustainability
Assessment
 Denmark, Sweden, Japan, Netherlands, China, Went to Vietnam, Malaysia, Thailand,
Indonesia, Hongkong, Macau, Singapore, and Cambodia for School’s Visit, Cultural
Exchange and Linkage Programs
 Authored Researches on Outcome Based which was accepted for presentation in
Tennessee, USA, and Foreign Languages in Kobe, Japan (Sept., 2016)
  Recently present his paper on the Philippine Calesa: An Informal Economy in Hanoi,
Vietnam
 Another paper on University of Saint Louis Tuguegarao: Experience of the Philippine
Educational Reforms in an International Conference on Local Knowledge (University of
La Salle)
 Ready to publish his case study research on Factors Contributory to USL Graduates
stopping the Board Examination

Panelists:

Mrs. Rozanyn O. Carmona

Business Partner for TuguegaWow Surprise Delivery
 Bachelors Degree in Business Administration, Major in Financial Management (USLT)
 Customer Representative for Lloyd’s Banking, UK
 (a concentrate-service Philippines Corporation in UP Ayala Technopark Commonwealth
Avenue, Quezon City – 2 years)
 Subject Matter Expert for 1 year in the same company
 Since 2019, Senior Customer Care Professional for UK Market at American Express
Service International in Bonifacio Global City, Taguig
 2020- She and partners pioneered a business tailored to meet clients’ need for surprise
packages
 Surprise deliveries through car trunk
 Gained substantial market share
 Official Facebook Page – over 21000 likes

Mr. Mark L. Maribbay

Proprietor of Aparrtak Express
 Associate Degree in Christian Education and Church Music
 Bachelor of Arts in Christian Education from Aparri Bible Seminary
 Previously owned a Music Tutorial Center (2017-2019)
 Team Leader Real Estate Agent of Lumina Vista Land, Tuguegarao Chapter (2018-
2019)
 Sales Representative of BPO Company
 Property Consultant (2020-Present)
 Resident Minister in Toran, Aparri

Ms. Shela Marie L. Manibog

Group Sales Manager of Toyota Tuguegarao City
 Bachelors Degree of Business Administration, Major in Financial Management (USLT)
(2014)
 Currently taking up Graduate Studies- Masters in Business Administration at St. Paul
University Philippines
 After graduation hired at Toyota Isabela Inc. as a Marketing Assistant
 After a year, she was promoted as Marketing Professional
 Promoted, in less than a year, as the Officer-In-Charge in 2016
 Soon, as Toyota put up its own branch in Tuguegarao, she was transferred and became
part of the pioneer team here in Tuguegarao City where she again then promoted as a
Group Sales Manager