Body

A. INTRODUCTION

The Internship Program

It cannot be denied that success does not determine by what one has learned

inside the four corners of a classroom alone, but also outside of it. Nowadays, many firms

not only look on academic achievements of applicants but also consider experiences on

actual work, thus experience is an important factor to be considered by a person in

achieving his dream.

Imagine an accountant who knows every concept related to his field and almost

solves every problem given to him but is totally unaware on how to put these theories on

actual practice, then that accountant is no different from expensive device without an

important function.

Through training and practice, trainees could be able to apply the theories and

knowledge they have learned and acquired from school to their business application.

They could be able to incorporate the standards to the actual operation and determined

the effects of those transactions. In addition they could fully understand the basis of the

applications of the procedures and principles.

The Practicum Program of College of Business Administration and Accountancy

in Central Luzon State University is more than a requirement. Since, it gives the students

an opportunity to apply the knowledge they have learned in the classroom, able to work

in the actual corporate setting, and also to observe the work place setting, scenarios and

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processes. It helps them to gain the applicable knowledge and skills which they can apply

in the future.

On-the-job training generally gives the trainees the opportunity to work in the

same place and with the same equipment that will be used regularly which can make it an

efficient approach to learn new things. It has a specific goal of improving the trainees’

capability, capacity and performance. Through the on-the-job training, the trainees

acquire and sharpen knowledge, skills and competencies.

Definition

Internship is a period of work for practical experience as part of an academic

course (Microsoft Encarta, 2010). It is a realization of the knowledge gained inside the

classroom. An activity in which the students are given the chance to apply the learning

accumulated during their study. Furthermore, students are given the opportunity to do

actual operation in the organization that gives them additional information and better

understanding of the relationships of theories and their application in business.

Importance of Internship

The internship program enables the trainees to easily relate the theories that they

have learned in the classroom with what really happens in the business world. With the

knowledge and skills learned from the classroom, the internship is a very good

opportunity to apply the concepts and learn from the program as well. It prepares the

trainees to the corporate world in which industriousness, effectiveness, efficiency,

independence, responsibility, confidence, self-esteem, integrity and professionalism must

be practiced in order to cope with the demands of the industry.

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Furthermore, the internship program helps the trainees to improve their

interpersonal and communicating skills as they deal with people surrounding them in the

corporate world, especially in establishing good relationship with co-employees and in

entertaining clients personally. They could also learn to abide with the proper business

ethics and follow the rules and regulations of their preferred company. The internship

program gives them the chance to share the best of what they have and expresses their

opinions and insights in the cooperating agencies.

Through the skills and knowledge obtained by the students in the field practice,

they become more competitive and this proves to be an edge over other graduates.

Company Background

The Dela Cruz Accounting Office (Formerly, Dela Cruz, Dela Cruz and Co.

CPAs) is one of the leading auditing/accounting firms in Nueva Ecija. The company

offers auditing, accounting, tax services and management and financial consultancy.

Among its services, auditing has become its identity because of some prominent

companies in Nueva Ecija, Metro Manila and other nearby provinces in Central and

Northern Luzon, which are being served by the company.

Mr. Arthur J. Dela Cruz is a Certified Public Accountant. He is also a

management consultant involving accounting system improvement and financial

management, a tax practioner and is involved in other tax planning services. He has

started an accounting firm as a single proprietorship professional business in 1998 under

the name Dela Cruz Accounting and Financial Consultancy Office and later converted the

firm as a General Professional Partnership on March 06, 2002 registered with the

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Securities and Exchange Commission under the name DC and Co., CPAs and

Consultants.

Ms. Dina Bautista-Dela Cruz is a Certified Public Accountant. She was a

previous banker and has enough experience in all bank transactions. She was practicing

auditing on a part-time basis at DC and Co., CPAs and Consultants until she retired from

the bank on June 01, 2003 after her ten (10) fruitful years. She holds accreditations from

Securities and Exchange Commission (SEC) and Cooperative Development Authority

(CDA) as external auditor and from Bureau of Internal Revenue (BIR) as Tax Practioner.

Mr. Wilson J. Dela Cruz is a Certified Public Accountant. He specialized on

setting up Accounting System Design in various types of business. Being with the

company for a long time enhanced his supervision skills in dealing with different areas of

commerce. He is accredited by the Bureau of Internal Revenue (BIR) as Tax Practitioner

and holds accreditations from Board of Accountancy as a CPA engaged in the practice of

public accountancy. He is now the Chief Executive Officer of the firm.

The Dela Cruz Accounting Office has been established in 1998 and was registered

as a sole proprietorship professional service entity at the Department of Trade and

Industry in the year 2000 under the name Dela Cruz Accounting and Financial

Consultancy Office. The company was then run by Mr. Arthur J. dela Cruz and Ms. Dina

Bautista-dela Cruz. To formalize the partnership of the owners, the company was

converted into a general professional partnership and was registered at the Securities and

Exchange Commission on March 6, 2002. It was then the DC and Co., CPAs and

Consultants was born. Its new registration prompted the improvement of its

organizational structure as well as its office to fit its professional business. Its name (DC

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and Co., or short for Dela Cruz and Co.) was changed into Dela Cruz, Dela Cruz and Co.,

CPAs on January 26, 2005 upon the order of the Board of Accountancy not to use

acronyms. Last September 2011, Mr. Wilson Dela Cruz changed the name of the firm to

Dela Cruz Accounting Office and registered it to Department of Trade Industry as a sole

proprietorship professional service entity.

Company Vision

To become the most respected and famous in the field of Accounting, Auditing and

Taxation in Central and Northern Luzon.

Company Mission

To uplift the awareness of the people particularly those in the business sector,

about the importance of proper accounting in their business and their duties and

responsibilities for the government.

Key services

Dela Cruz Accounting Office focuses on audit, tax services, management

consultancy and bookkeeping services as follows:

Auditing

Dela Cruz Accounting Office independent examination of Financial Statement to

ensure the fairness and reliability of the reports that management submits to users outside

the business entity and expresses opinions on clients’ Financial Statement taken as a

whole.

Tax Services

Dela Cruz Accounting Office advices the clients on proper income tax reporting.

This service includes preparation of ITRs, rendering of professional advice on how the

client can legitimately reduce tax and consideration of tax consequences of purposed

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business transactions or alternative courses of action, accomplishment of the annual

renewal of client’s tax registration, securing of the BIR stamp of books of accounts,

preparation of BIR Forms and VAT Relief.

Management Consultancy

Dela Cruz Accounting Office provides consultation services to their clients on

risks and return analysis relating to investment activities, installation or modification of

accounting system, financial planning, inventory control system, advice regarding

budgeting, financing, general planning, regulatory compliance, fraud and other trading

entities.

Bookkeeping

Dela Cruz Accounting Office designs and operates bookkeeping services to

clients having difficulty in preparing Financial Statement to be submitted to regulatory

bodies.

Accreditations

Board of Accountancy

Bureau of Internal Revenue

Brief Industry

Those engaged in public practice are accountants who render services in a fee

basis and staff accountants employed by an accounting firms. Practitioners of public

accounting should be Certified Public Accountants. While some practice public

accounting individually, many full their talent and work together in a single firm.

This practitioners offer auditing, taxation, and management advisory services to

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the public. Auditing is one that accounting firms focus well on since the quality of their

auditor determines to the large extent their integrity and credibility.

The Philippine Institute of Public Accountants, a national organization whose role

is to ensure the continuous improvement of the accountancy profession, created the

Accounting Standards Council (ASC) to established and to improve accounting standards

that will be generally accepted in the Philippines. The creation of ASC received the

support of the Securities and Exchange Commission (SEC), Bangko Sentral ng Pilipinas

(BSP), Philippine Regulatory Commission (PRC) and the Financial Executives Institutes

of the Philippines (FINEX).

The ASC was organized to established and promulgate suitable financial

accounting standards in the Philippines. This function involves the enriching and

maintenance of the accounting profession at its highest possible level.

The condition of the Philippine Accountancy profession, methods and standards is

taking a constant change brought by the regular updates and improvements made by the

ASC. Service offered by accounting firms also expands to meet the changing needs of the

users of financial information.

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Organizational Structure

Dela Cruz Accounting Office has a simple organizational structure. It is

customary for a company to define every employees work description to avoid work

overlaps and to be able to work efficiently. DC and CO has a total of six personnel each

performs specific functions and responsibility within the scope of his service to maintain

job accountability and efficiency.

Figure 1. Organizational Structure

The Proprietor/Chief Executive Officer is the chief decision maker of a firm. He

attends meetings and represents the company with different regulatory bodies. He also

discusses with the client the accounting and audit procedures to be undertaken as a part of

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the engagement. He is also in charge of the operations of the company including the

responsibility on human resources. The Senior Account Officer is the one responsible on

monitoring Account Assistant, performs accounting and audit procedures on clients

assigned to her. The Auditor visits and independently examines the Financial Statement

of clients to ensure the fairness and reliability of the reports that the management submits

to users outside the business entity and expresses opinions on clients’ Financial Statement

taken as a whole. The Account Assistants are responsible to perform accounting and audit

procedures in accordance with audit programs, prepares financial statement, prepare

clients’ income tax returns and other related forms needed to be submitted to regulatory

agencies. They are also responsible for handling petty cash box and preparing petty cash

vouchers. The Liaison Officer is the one responsible for submitting audited reports and

financial statements, BIR forms and other related documents of different government

agencies. He delivers letters to regulatory bodies and statements of accounts of clients.

He also maintains the cleanliness and orderliness of the office.

The company has a line and staff type of an organizational structure. This means

that any problem that the management needs to know can be immediately reached by the

management. Also, using this kind of structure can improve the execution of actions

between personnel. The result is that, each personnel can perform any of those services

provided by the company. Each employee then can get the most out of their full

capacities in accomplishing various services. They can also gain and improve their

knowledge and skills through engaging in those various services provided by the

company however the downside is that mastery and expertise in a certain service is given

up.

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Geographical Location

The field practice was conducted in Dela Cruz Accounting Office located at 2nd

Floor, Moreno Building, H. Concepcion, Cabanatuan City. The company is strategically

located because it is adjacent to Phil Health Service Center, Social Security System –

Cabanatuan branch, prominent private banks, business establishments and the NE Pacific

Mall, the most patronized shopping mall in the province.

Figure 2. Vicinity Map of Dela Cruz Accounting Office

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Office Layout

Figure 2 shows the office layout of Dela Cruz Accounting Office. At the right

side of the entrance is the receiving area which has one round glass table and two stylish

chairs where magazines are available for clients to read. Upon entering the office it can

be clearly seen the working areas of the personnel and the interns. After the working

place of the office, the conference table can be found where the company’s meeting is

held. At the back portion of the office is the office of the chief executive accountant. At

the right side of the chief executive accountant’s office is the storage for clients’

documents, pantry and comfort room.

The Dela Cruz Accounting Office has problems on its small working place which

causes inconvenience.

Figure 3. Office Layout of Dela Cruz Accounting Office

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Facilities and Equipment

Office facilities and equipment are important in the day-to-day operation of the

company to make the job of the employees’ become more efficient and reliable. Dela

Cruz Accounting Office has office facilities and equipment that make the tasks easier.

The following are the facilities and equipments of the cooperating agency.

Air Conditioning Unit – Dela Cruz Accounting Office has two air conditioning

units, each unit is used to provide a conducive workplace for the personnel and

interns.

Personal Computer – the company has five units of computers, each is used to

encode and store data or information about its clients.

Electric Fan – the firm uses their electric fan to aid the air-conditioning unit in

providing a conducive workplace.

Fax Machine – the fax machine is used for sending and receiving documents to

and from various clients.

Filing Cabinets – the company uses three filing cabinets for keeping and

organizing folders and documents of clients.

Laptops – the cooperating agency uses five units of laptop especially used for

field audits. It is also used whenever the personal computers were unavailable.

Printers – the agency has three units of printer, each is used for printing different

documents in providing service to its clients.

Ring Bind Machine – the ring binder is used to make the different statements of

the clients organize and presentable

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Scanners – the firm uses three scanners for copying and scanning documents to

keep it in a digital format. They also use this as a photocopying machine for small

number of documents.

Swivel Chairs – the company uses six units of swivel chairs, each chair is used

for conveniently sitting while the personnel and interns do their duties.

Telephones – the firm has four units of telephones used for communication

purposes with different clients.

Typewriter – the typewriter is used for typing various documents.

Conference Table –it is an area where the personnel conduct their meetings.

Customer Service Area – it is a space in the office where clients are received.

Pantry- it is a small place where plates, spoons and forks are located. The sink

can also be find in this part of the office.

Working Area- it is a place where the employees do their duties.

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B. TRAINING

Tasks Performed and Responsibilities Assumed

During the field practice, the trainees accomplished the following activities:

FRANCES ANN M. FRANCISCO

April 16-20, 2012

Was oriented about the company's policy, dress codes, time of work, possible

things to do and got acquainted with the staff and employees of the company and

also with their co-interns from other universities.

Filled up BIR tax payment deposit slips for clients who paid through BIR

accredited banks.

Went to RCBC to filed Income Tax Returns to be paid using checks and have

filled up the BTR-BIR Deposit Slips.

Filled up ITR 1701 of their client named Mr. Moreno.

Went to BIR (RDO 23B) to file the Income Tax Returns of Clients.

Scanned the financial statements with the prepared income tax return of their

clients which were used for the e-filing in BIR.

Checked the amounts on the financial position, income statement and statement in

changes in equity to what was in the notes of the financial statements of one of

their client.

Recorded the sales and purchases of T&T Home Improvements.

Recorded the taxes of their clients that were paid by Dela Cruz Accounting

Office.

Filled up the GFFS form of the two clients of Dela Cruz Accounting Office.

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Filled up the LCFS form for their LSMBIZ Credit Corporation.

Compared the figures on the notes to financial statements with what is on the

statement of changes in equity, income statement and statement in financial

position.

Compiled and sorted the files/documents of their clients.

Prepared the original copy of the received ITR and its receipts to be given to their

clients and photocopied it that will serve as a duplicate of the firm.

Arranged sales and purchases receipts of Mr. Willie Ong, Rolando Chua and

Grace Lim and entered these sales and purchases to the BIR Output VAT Relief

(Reconciliation of Listings for Enforcement).

Prepared the monthly schedule of sales for the year 2011 of Anupol Hardware.

Went to the City Treasurer’s Office and paid the business permits of the

cooperating agency and its clients.

April 23-27, 2012

Continued on preparing a separate schedule of monthly sales of their client

Anupol for its Hardware, Hotel and Hauling business.

Continued in arranging sales and purchases receipts of Mr. Willie Ong Rolando

Chua and Grace Lim and entered these sales and purchases to the BIR Output

VAT Relief (Reconciliation of Listings for Enforcement).

Arranged sales and purchases receipts of Alta Team and entered these sales and

purchases to the BIR Output VAT Relief (Reconciliation of Listings for

Enforcement).

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Prepared a summary of monthly expenses of Nueva Ecija Good Samaritan

Hospital for the year 2011. The expense includes lights and water, professional

fees, taxes and licenses, salaries wages, interest expense and depreciation.

Scanned documents.

Recorded the bank debits from the month of December 2011 to February 2012 of

Bowling and Redpin on Peachtree Accounting system on the Payments task.

Audited their client Bowling and Redpin.

Prepared bank reconciliation of Bowling and Redpin as a summary or schedule

for those bank credits that were not yet recorded.

April 30-May 4, 2012

Recorded in Peachtree the expenses of Bowling from January 1 to January 13.

Recorded in Peachtree the daily expenses of Bowling and Redpin from the

months of January to April.

Prepared a summary of monthly liabilities of Nueva Ecija Good Samaritan

Hospital for the year 2011.

Prepared a summary of monthly assets of Nueva Ecija Good Samaritan Hospital

starting from April 2011 to March 2012.

Prepared schedule of sales, purchases and equity of Nueva Ecija Good Samaritan

Hospital for the month of April 2010 to March 2012.

Scanned and photocopied documents.

Recorded in Peachtree the daily sales of Bowling for the month of January to

April.

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Arranged and made a list of all the employees who are registered by Conradiance

Enterprises on SSS and Pag-Ibig.

May 08-12, 2012


Recorded all the transactions which are not clear and those that needed cash and

check vouchers to trace the nature of transactions.

Recorded in Peachtree the deposits of Bowling from January 19 to March 31 with

an indicated description on what sales and collections it comprises.

Recorded in Peachtree the sales of Redpin from its catering, soft drinks and junk

foods sales.

Recorded in Peachtree the expenses of Redpin and Bowling paid using cash sales

which were not yet deposited in bank.

Recorded the cash and on account sales of Bowling and Redpin for the Month of

April in Peachtree Accounting.

Adjusted the entries in Peachtree on the transactions of Redpin on payments for

expenses from debit on Supplies Expense to debit on Inventory.

Prepared a schedule of all the purchases of their client T&T Home Improvements

for the year 2011.

Prepared a schedule of all the purchases of Conradiance for the month of March.

Recorded some of the bank credits of Bowling and Redpin in the months of

January to April in Peach tree as debit Cash in Bank and credit Cash on Hand.

Recorded all the collections from the credit sales of Bowling and RedPin in

Peachtree from January to April.

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Continued on making a list of all of purchases of Conradiance for the month of

March and purchases for the month of February.

Photocopied and scanned documents.

Send an e-mail to their client with an attached GFFS to ask for the signature of the

chief financial officer of the company.

Prepared financial ratios for LSMBIZ Credit Corporation.

May 14-18, 2012

Printed the revised the GFFS of NujNuj Foods Corporation.

Arranged tax returns of their clients and compiled it into respective folders.

Prepared copies of tax returns of their clients in which one copy was kept by Dela

Cruz Accounting Office and the other copy is for their client.

Prepared the LCFS of LSMBIZ Credit Corporation.


Recorded the purchases of Redpin on its liquefied petroleum gas from the month

of December to January 2010 and April 2011.

Recorded some of their inventories for the month of December 2011 and made an

entry for the payments of these inventories on the month of January 2012.

Revised the GFFS of Conradiance Enterprises because of some amendments on

its FS.

Photocopied the financial statement of their client. These copies were to be

submitted in SEC.

Filed and binded the financial statements of NUJNUJ Foods Corporation.


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o Checked all the presented cash and check vouchers, and assured that all of

these transactions were all recorded in the Peachtree.

o Corrected the transactions already recorded in Peachtree.

o Adjusted the entries made in Peachtree on some of the payments made by

used of checks rentals of chairs and tables of Redpin.

o Prepared journal entries on the residual cash used to pay for expenses and

other payables.

May 21-25, 2012

Prepared an adjustment on the transactions of Redpin in its remaining cash from

petty cash fund that was used to buy inventories and expenses.

Went to Land Bank and filed the value added tax return for the month of April of

their clients and also paid its tax due.

Filed to BIR the monthly declaration of value added tax return for the month of

April of their clients who are VAT registered but have no VAT payables.

Reviewed the entries in Peachtree of all the transactions of Bowling. Double

checked the figures and the journal entry of the recorded sales and expenses in

Peachtree and made a mark on the list of sales and expenses that have correct

entries and figures.

Reviewed the journal entries that have entered on Bowling’s bank transactions

and found out that some of the account title used was not appropriate because

there was more specific account name for that transaction.

Prepared a summary of all the issued checks by Redpin which were issued for

petty cash fund.

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Continued in preparing the worksheet of NEGSH.

Updated the Bank Reconciliation Statement of RedPin and Bowling from the

months of December to February.

Prepared a Bank Reconciliation Statement of RedPin and Bowling from the

months of March and April.

Reviewed the report on Aged Receivable of Redpin and Bowling. This was used

to reconcile the balances of A/R on General Journal and in the Subsidiary Ledger.

Prepared a statement of purchases of CKC Grocery for the months of March and

July to December 2010.

Prepared an entry in Peachtree on the Depreciation Expense of Redpin’s Kitchen

Tools.

Prepared the statement of cash flow of Mr. Anupol for the year 2011.

Checked the figures in notes to FS 2011 of Mr. Anupol if it is the same with what

is in the financial statement.

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MICHAEL G. VILLACORTA

April 16-20, 2012

Was oriented about the company's policy, dress codes, time of work, possible

things to do and got acquainted with the staff and employees of the company and

also with their co-interns from other universities.

Filled Landbank’s BIR tax payment deposit slip of various clients.

Went to Landbank Extension Office in front of NIA-Cabanatuan and helped in

filing different tax returns.

Arranged and filed clients' income tax records.

Prepared LCFS for First Goldheart Lending Corporation, a lending investor based

in Santiago City, Isabela, for the years 2010 and 2011.

Filed Income Tax Returns at RCBC-Burgos.

Prepared LCFS for Microlane Credit Union Inc., a lending investor located at H.

Concepcion, Cabanatuan City, for the year 2011

Analyzed and created a report about the details of Value Added Tax (VAT)

transactions Mrs. Melinda de Leon for the first quarter of the current year.

Prepared comparative financial ratios of First Goldheart Lending Corporation,

EGM Credit Corporation and Jaecob Arms Credit Corporation for the years 2010

and 2011. These ratios are also a part of requirements when filing annual reports

to SEC.

Prepared financial ratio for the year 2011 of Microlane Credit Union Inc.

Filled and paid various clients’ tax returns at Landbank Extension Office.

Prepared a schedule of sales of every months of the year 2010 of Mr. Anupol.

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Went to SSS - Cabanatuan to file documents of various clients.

Binded various reports of Starline Security Agency. These reports are to be

submitted at SEC.

Answered phone calls.

April 23-27, 2012

Prepared schedule of depreciation and taxes and licenses of Mr. Anupol for the

year 2010.

Prepared schedule of VAT expenses for the year 2010 of Mr. Anupol.

Prepared schedule of petty cash voucher exceptions of Just Marketing Operations

Cooperative, a company located at Gapan whose business activities includes

production and marketing Veterinary feeds, for the months of October,

November, and December 2010.

Prepared BIR - Relief of Mr. Anupol, Edna Pantaleon, Oliver Bulandos and Grace

Lim which includes the first quarter of the current year.

Prepared acknowledgement receipt of the four individuals above which includes

their name / trade name of the individual, their Tax Identification Number, their

address and the number of files attached to the CD.

Prepared for each month of the year 2010 schedule of purchases of Anupol’s

Hardware and Lumber.

Prepared schedule of inventories at year-end 2010 of Anupol’s Hardware and

Lumber.

Started preparing worksheet using the different schedule prepared in the last few

days of Anupol’s Hardware and Lumber.

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Went to SSS-Cabanatuan Service Office to pass documents and pay monthly

contribution of various clients.

Went to PhilHealth-Cabanatuan Service Office to pass documents and pay

monthly contribution of various clients

April 30-May 4, 2012

Continued the completed the worksheet of Anupol Hardware and Lumber and

afterwards presented it to Sir Wilson for some corrections, if there are mistakes

found.

Went to Nampicuan, Neuva Ecija with Sir Wilson. We went there to renew the

permit of Global Alliance, a business engaged in trading veterinary products.

Corrected the mistakes found on the worksheet but they were only minor one.

Analyzed and computed variances on the inventory record of Just Marketing

Operation Cooperative, which includes data from Peachtree Accounting System

of the Company, the ones prepared on the different branches and the one prepared

by the Head Office.

Prepared schedules of variances of inventories of Just Marketing Operation.

Prepared four reports - Inventories posted in Peachtree but no record on the Head

Office, nor on the particular branch, inventories with variances in Peachtree

compared with the particular branch and that of the records of the Head Office.

Went to SSS-Cabanatuan Service Office to pass documents of IBest Corporation

and Dr. Amorin Medical Clinic and paide monthly contribution of various clients.

Went to PhilHealth-Cabanatuan Service Office to pass documents and paid

monthly contribution of various clients.

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May 08-12, 2012

Prepared Schedule of Purchases and VAT expenses for the months of February

and March 2012 of Conradiance Ent. , a company engaged in trading grocery

items which input came from the check disbursement vouchers of the company.

Prepared Schedule of Purchases and VAT expenses of Conradiance Enterprise –

Bulacan for the months of January, February and March 2012 which inputs came

from the branch’s petty cash voucher disbursement and check disbursement

vouchers.

Prepared LCFS of Jaecob Arms Credit Corporation for the year 2010 and 2012,

which is a requirement in filing annual reports to SEC.

Prepared Schedule of Purchases and VAT expenses of Conradiance Ent. -

Cabanatuan Branch for the months of February and March using petty cash

voucher replenishment forms.

Went to Just Marketing Operation Cooperative – Head Office located at Gapan

City. The task was to make adjustments on the Company’s inventory items so that

the records on the Peachtree, on the different branches and on the Head Office.

The record of the Head Office is the correct one. So the Final quantity of each

item in the Peachtree Accounting System must match with that of the records of

the Head Office. Once the variance has been seen, corresponding adjustments

must be made.

Prepared Schedule of Purchase and VAT expenses of Conradiance Ent. - Sun

Cellular for the first quarter of the current year using information from their petty

cash voucher replenishment forms.

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May 14-18, 2012

Arranged tax returns of various clients. When filing the returns, the company

(Dela Cruz Accounting Office) makes four copies, two of that four will return to

DC and CO, one for BIR and for the Bank.

Prepared coversheet of EGM Lending Corporation, First Goldheart Lending

Corporation and LSMBIZ Credit Corporation.

Edited pages 7-15 of the LCFS of first Goldheart Lending Corporation because

there was information that only becomes available today.

Prepared schedule of taxes withheld by Conradiance Ent. Corp. for the last quarter

of 2011 which input came from the company's petty cash vouchers.

Posted on the Peachtree Accounting System of Just Marketing Operation

Cooperative petty cash vouchers (checks disbursed) that have not been recorded.

Accomplished LCFS of LSMBIZ Credit Corporation required for filing annual

report to SEC.





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Prepared and arranged files of EGM Lending Corporation, First Goldheart

Lending Corporation and Microlane Credit Union Incorporated to be submitted at

SEC tomorrow which includes its LCFS, Audited Financial Statement and

coversheet.

Went to RCBC-Burgos branch to pay NujNuj Foods Corporation and Bien Cruz

monthly VAT Declaration.

Went to the administration office of NE Pacific and filed Income Tax Withheld of

NujNuj Foods Corporation, the operator of Joey's snack house.

May 21-25, 2012

Prepared LCFS of First Goldheart Lending Corporation for the year 2010.

Prepared the coversheet of First Goldheart Corporation for its LCFS for 2010.

Prepared schedule of Accounts Payable and Accounts Receivable of Eric

Terminez of Just Marketing Operation for the months April - June 2010. The

inputs came from the Peachtree of JMO.

Used SEC`s I-new to verify the receiving dates of College of the Immaculate

Sheet for the years 1996-2008.

Used SEC`s Reserve Company Name to check proposed Corporate names.

Used Peachtree Accounting System to prepare Costumer Ledger and Vendor

Ledger of Just Marketing Operation of Eric Terminez for the months of April -

June 2010.


contribution of various clients. Followed up the application of IBest Corporation.

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Went to Just Marketing Operation - CLSU branch to compare quantity of

different inventory recorded on the Peachtree Accounting System compared to

what was recorded on the inventory books of the branch.

Reconciled the records on the books of Just Marketing Operations - CLSU Branch

to that of the records on the Peachtree Accounting System. Reconciling items

include typographical errors and non-recording of losses on the production.

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Learning Insights

These were the different tasks and responsibilities done by the trainees during the

internship period.

Represented the Firm – The trainees were able to experienced being an auditor for an

inventory count in its client Just Marketing Operations and Multi-Purpose Cooperative,

located at CLSU at Science City of Munoz and Malimba, Gapan, Nueva Ecija. The

trainees also experienced to audit the petty cash vouchers, check disbursement vouchers

and daily sales and expenses of Bowling and Red Pin in Fort Magsaysay, Nueva Ecija.

Data Processing and Accounting - The trainees were assigned to perform different

accounting functions. They posted the transactions of a specified client’s inventory, cash

disbursement, cash receipts, sales/invoicing, and purchases using the company’s

accounting system — Peachtree Accounting System. The trainees also used this

accounting system in adjusting client’s inventory costing. They were also assigned the

trainee to make a bank reconciliation of a client with regards to the cash on hand from

sales that was deposited in bank but not yet recorded in the Accounting Software as cash

in bank. The trainees were also tasked to enter in the Value Added Tax (VAT) Relief

(Reconciliation of Listings for Enforcement) System software of the BIR the VAT sales

and purchases of the company’s client.

Deposited Cash and Check Payments - The trainees deposited cash and checks in the

company’s bank partners such as the Land Bank of the Philippines, Metropolitan and

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Trust Bank, Producer Savings Bank Corporation and Rizal Commercial Bank

Corporation. They exercised due care in handling those cash and checks.

Prepared Clients’ Acknowledgement Receipts – The trainees were also tasked to prepare

acknowledgement receipts of clients since it is providing advisory and taxation services.

Prepared Compliance Reports and Forms - The trainees prepared compliance reports and

forms for the company’s clients. That compliance reports and forms includes the income

tax returns for Bureau of Internal Revenue (BIR), and GFFS and LCFS for Securities and

Exchange Commission (SEC).

Prepared Schedules and Worksheet – The trainees prepared different schedule like

Schedule of Sales, Purchases, Expenses, Liabilities and Assets of company’s clients.

They are also assigned to prepare client’s worksheet which is a requirement of BIR.

Paid Various Bills – The trainees were also asked to pay the client’s tax dues in BIR and

employee’s contributions in Social Security System (SSS), Philippine Health Insurance

Corporation and Pag- Ibig.

Answering Phone Calls and Faxed – The trainees were also tasked to answer phone calls,

facsimile documents to clients and used the electronic mail to send documents to clients.

When receiving calls, the trainees must greet first, introduce there self and ask how the

trainee can help the caller. If the call is about a particular service of the company or

29

looking for particular personnel, then the trainee will forward the call to the person

concerned.

Managing Records of the Company – The trainees were also tasked to arrange, sort and

compile the important documents of the clients. The important documents include the

income tax return, monthly VAT declaration, SSS and Phil Health Contribution slips

among others. These documents are then filed in its respective clients’ folders.

Clerical works - Trainees were asked to photocopy and scan documents like audited

financial statements, income tax returns, taxpayer’s copy of payment slip to different

banks and other important documents. Sometimes, trainees were tasked to make a soft

copy of some important records like the summary of payments made for the clients’

taxes. The trainees are asked to ring bind documents of clients like audited financial

statement to be submitted at SEC. The interns were also asked to facsimile documents to

clients.

Human Relation

The trainees have experienced working with company’s employees and co-interns

as well as with the company’s clients. The trainees learned how to interact and deal with

various types of people inside and outside of the working place. The workplace has an

ambiance that can be describe as very conducive working environment for the company.

The personnel and trainees had an excellent relationship with each other. Courteousness

was always observed especially when giving task and making requests to their trainees.

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The trainees observed the employees on how they handle company problems and

clients’ complaints which displays their professionalism as shown on their company tag

‘DC and Co., A Professional Company’. They also observed that even before the

internship period, the personnel have a good relationship and they are working

harmoniously with each other which they extended it with the interns.

The trainees had a lot of unforgettable experiences and memories that were

worthy to be treasured. Sometimes, the trainees were able to have conversations and

delivered jokes with the employees of Dela Cruz Accounting Office and yet they still

observed politeness and respectfulness. Moreover, the trainees have been part of snacks

and lunch treats and even to their recreational activities like swimming at Stone 8,

Gabaldon, Nueva Ecija. These brought relaxing atmosphere and strengthen friendships

among employees and trainees.

The personnel and the interns had created a strong bond with each other and are

willing to co-mingle with each other even after the internship period. It cannot be denied

that they had great human relations with the Dela Cruz Accounting Office family which

become a reason for the trainees to consider their internship period at the company worth

to cherish.

Leadership and Management Skills

Leadership Skills

Successful management requires more than just assigning tasks to the team. It

calls for a leader who can inspire team members to achieve their full potential. People

want to be guided by a person they respect, someone who has a clear sense of direction.

To be that person, there are certain things that you must BE, KNOW and DO. According

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to Prof. Bruce Woodcock of University of Kent, leadership involves taking the initiative,

persevering when things are not working out, taking a positive attitude to

frustration/failure, and accepting responsibility for mistakes/wrong decisions.

The trainees took initiative in doing their jobs in Dela Cruz Accounting Office.

During idle time, the interns always ask the personnel if they are giving them a particular

task. The interns also offer help on fellow interns when they have problems on the task

assigned to them.

Whenever the trainees encounter challenges on particular tasks assigned to them,

they persevere to continue and try to finish the tasks. Whenever they cannot finish the job

anymore, they will find help on the staff or to their co-interns.

Frustration in the office cannot be avoided, these also occur to the trainees.

Whenever the trainees presented their work and errors had occurred, frustration happens

because they need to start all over again. But the trainees learned to be optimistic that

those errors are for the betterment of their works.

Management Skills

The trainees learned three important management skills as follows:

It is as the old adage says, to never put off for later what can be done right now.

The trainees learned to recognize and solve time management problems by planning the

tasks to be done for the day. The trainees take the time to plan the day’s activities and

practice the discipline of following the daily plans and they developed the ability to start

and finish projects when they are supposed to.

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In real business world, financial management has something to do with creating

income and expenses reports that will picture the financial situation of the company. The

trainees observed that the cooperating agency has been monitoring their expenses by

having a budget request form which needs to be approved by the chief accountant. The

company also recorded their expenses regularly so that they are able to know where there

money is going.

Through this, the trainees learned to manage their daily allowance. The trainees

manage their finances by having daily budgets, monitoring cash expenses and know how

to cut their spending during their internship period.

Management would be incomplete without the ability to stay organized. We

cannot accomplish any goals without organized resources to get the job done. Dela Cruz

Accounting Office has drawers that contain client’s documents. They adapt a systematic

way of organizing important documents that the trainees have learned.

It cannot be avoided having a desk cluttered with papers and junks. Thus, to

reduce the time in trying to find important documents, the trainees file paper works away

in a manner that is consistent and can be easily found.

In addition to that, the trainees take initiative to clean and organize the office to

make it a better place to work.

Team Work as Opposed to Individual Work

To succeed at the task in hand everyone involved needs to combine their efforts.

If everyone does their job well, then it increases what the team can accomplish. This

teamwork has to be recognized by everyone and know that great things can happen if

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individuals master the fundamentals and work together as one unit. Everyone has their

own unique role, but each person's individual role must be recognized and appreciated.

Individual work should not be discounted. Working individually, especially if you

have the expertise, can accomplish the tasks in hand in short period of time.

Teamwork and individual work can be used depending on the tasks on hand.

The trainees have experienced working as a team with their co-interns. When they

visited a client to conduct an inventory audit, the trainees and their co-trainees counted

the inventory as a team. This proves that many hands can accomplish a task on hand

efficiently. If only one will do this daunting task, the whole day is not enough to finish it.

Another manifestation of teamwork is when the interns and their co-interns arranged and

filed records of the agency’s clients. The overwhelming number of clients and their

corresponding documents will make it hard for an individual to complete the task.

Individual work was also manifested through individual tasks given by the

personnel. Each interns where given daily tasks to be accomplished on their own during

the day.

34

Technical, Intellectual, Physical and Social Challenges

During the internship of the trainees they have identified the following problems:

Technical Challenges

Unfamiliar Accounting Software

The trainees were challenge in using the company’s accounting software which is

the Peachtree Accounting System. But they easily overcome this difficulty because they

have already experienced handling Integrated Accounting Software.

Non familiarity with different Government Agency Forms

The trainees encountered problems in filling up forms of different private and

government agency like Land Bank and RCBC BIR Tax Deposit Payment Slip, SSS and

PhilHealth Various Payment Slip and the new BIR forms because of non-familiarity with

different private and government agency forms. Because of this problem it consumed the

time of the trainees due to the errors they made in filling up the necessary information on

the forms.

Intellectual Challenges

The trainees have problem in remembering accounting concepts that leads them to

review accounting textbooks. Also, they don’t have enough background in Auditing

process that gives them disadvantages when auditing clients.

Physical Challenges

Equipment Units Problems

The company has equipment used to serve their clients fast and efficient, but the

trainees noticed some problems with regards to these units. The company has three

networked printers but problem commonly occurs, like paper jammed inside the printer,

these units are overused even though they are just bought two months ago.

35

Another problem that the trainees observe in the workplace is on the personal

computer units. They must be upgraded because of its slow performance and is already

obsolete in comparison with new but cheap computer units available in the market.

The company also have reprographics problem because they do not have a

photocopying machine. The interns and the staffs use either the fax machine or the

scanner to photocopy small number of files. But in case of large number of documents,

they need to acquire an outside service.

These equipment problems greatly affect the performance of the workers and time

consuming on their part.

Disorganized Files

The important files and documents of a particular client is filed and maintained on

his own folder. Each folder is then filed in a file cabinet alphabetically, supposedly. But

most of the time, those folders are not arranged alphabetically, thus making the files

unorganized. The trainees also observed during the transition of the year the folders are

not yet changed anew thus documents of the year are still placed on the clients’ previous

year folder. This requires refilling the documents on a new folder for the current year.

This is inefficiency and commonly time consuming. Some of the folders are just placed

under or beside of the table which worsen the management of the company’s files and

documents.

Working Place

Dela Cruz Accounting Office has a small working place. Before, the company

rents the whole second floor of Moreno Building, but because of cost cutting and new

management, the company opts to rent only the half of the second floor. This fact limits

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the actions of the staffs in terms of the workplace they use. This problem is then

aggravated by the unorganized file that consumes additional space.

Social Challenges

Instructional Problem

The trainees had a problem with regards to some tasks assigned to them because

of absence of clear instructions, thus, leaving behind the trainees to work on their own.

They also experience the difficulty in asking the staffs about the task they assigned to

them because of the staff’s expectations to the trainees.

Other Social Challenges

The trainees experience minor problems like directions and late lunch break

because of task assigned to them. They also experience to work overtime even if they

already want to go home because of the responsibilities they need to accomplish.

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C. ASSESSMENTS AND EVALUATION

Task Performed and Responsibilities Assumed

Before the start of the internship program, the trainees were asked to prepare a

planning form which will guide them during the whole duration of the internship

program. The trainees have their expectations on the tasks that will be performed and

responsibilities to be assumed. The trainees then enumerated in the planning form their

specific content of interest.

Basically, this internship program will help the trainees to adapt on the real

business world. As an auditing firm, the agency provided valuable ideas and honed the

skills of the trainees in various aspects of accounting, auditing and taxation. The agency

also gave the trainees hands-on application of these aspects and allowed the trainees to

apply what they have learned in college. The organization setting provided by the

cooperating agency let the trainees impart their knowledge and skills to the team and

also learn from them as well.

The following are the assessments of the trainees with regards to whether they

achieve their expectations or not and also for those activities which they did not

anticipate to encounter. As can be seen on the task performed of the trainees and to their

planning forms, they were able to achieve some of their activities written on their

planning forms and also there are lots of activities they have accomplished which they

did not expect that they were able to experience in having an internship in Dela Cruz

Accounting Office.

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At first, the trainees experienced to prepare the BIR payment deposit slip, aided in

filing income tax returns, filled up the General Form for Financial Statement (GFFS) and

LCFS, prepared financial ratios and schedule of sales/purchases, and generated a VAT

Reconciliation of Listings for Enforcement (VAT RELIEF). In filling up the BIR tax

payment deposit slip, the important information to be filled up are the date, tax

identification number, revenue district office, tax type, form type, tax period and the

amount. The trainees learned to be competent in filing different kinds of Government

forms like the income tax returns of BIR. They also become proficient and

knowledgeable about the submission to SEC of the of the General Information Sheet

(GIS) and General Form for Financial Statements (GFFS) in electronic format, i.e., on

diskette or compact disc, this memorandum requires domestic stock corporations with

annual gross sales or gross revenues of at least Five Million Pesos (P5,000,000) of

Investment companies, Financing companies and publicly-held companies.

The trainees also applied their knowledge on making financial ratios and

computing input/output tax and net of VAT. The trainees’ familiarity and proficiency on

different financial ratios helps them to accomplish their preparation of financial ratio

analysis of the client which is a requirement of SEC for all secondary licenses of the

commission (financing companies, brokers, dealers of securities and public companies)

and their expertise in computing input tax and net of VAT helps them in the preparation

of schedule of sales with input tax.

They also have experienced and become aware to generate BIR’s RELIEF

System, this is a BIR requirement for VAT taxpayers to submit quarterly Summary List

of Sales for those whose quarterly sales/receipts exceeds two million five hundred

39

thousand pesos (P2,500,000) and Summary List of Purchases for those whose quarterly

total purchases exceeds one million pesos (P1,000,000).

The trainees were able to apply knowledge in accounting in the preparation of

financial statements. The cooperating agency gave the interns the task to post

transactions on their accounting system. They eventually asked to prepare the financial

statements. They also helped in the preparation of and updating of various books

accounts and different vouchers using the Peachtree Software.

Although the trainees have not taken up auditing subjects, they were able to cope

up in accomplishing task related to auditing because they are guided in how they will

perform the task. In auditing clients, the trainees practiced being patience to analyze and

understand the book of records of the clients’ transactions. The trainees likewise

experienced to be external auditors of the agency when they conducted an audit on the

inventory of one of its client. Moreover, Dela Cruz Accounting Office, particularly to

Mr. Wilson Dela Cruz, partakes to the trainees his knowledge in auditing and handling

clients. He shared to the trainees the role of an auditor which is to help client to improve

their system of keeping records.

In addition to, auditing clients’ transactions like their expenses, sales, purchases

and accounts receivable/payable made possible for the trainees to achieve their goal to

apply their knowledge in handling and recording of different accounts.

Furthermore, they were tasked to prepare various schedules like schedule of

purchases, sales, inventories, depreciation, taxes and licenses as well as in the preparation

of worksheet. In preparing worksheet, the trainees have fully understood the accounting

40

concepts and the relationship in the worksheet of the asset, liabilities and equity reflected

in the financial statement. Especially, in preparing the worksheet retained earnings was

not included, the cash debit is composed of income and sales and the cash credit were the

balances of all the debit and credit accounts from all the asset, liabilities and equity

sections.

The trainees also develop their communication and inter-personal skill through

interactions with persons within and outside Dela Cruz Accounting Office.

The experiences provided by the cooperating agency matched with the

expectations of the trainees. They find everything relevant and very vital for their

growth and improvement.

Most Valuable Challenges Made

The trainees had encountered technical, intellectual, physical and social

challenges. Technical challenges include handling and using accounting systems.

Intellectual problem challenged the capability of the trainees to apply their knowledge

learned in actual practice. Physical challenges tested the trainees on how to used

equipment to accomplish their tasks assumed. Social challenges involve the interaction of

the trainees to different people inside and outside the firm.

For six weeks of training at Dela Cruz Accounting Office, the trainees had

determined that intellectual and technical challenges have a great impact on them.

In technical challenges, the trainees overcome easily the problem they

encountered in using the Peachtree Accounting Software. At first, the software interface

was unfamiliar and different from the Integrated Accounting Software and the trainees

41

are unaware on how to post transactions. But with the help of the staff in Dela Cruz

Accounting Office, the trainees learned how to post journal entries on the Peachtree’s

general journal and subsidiary ledgers. However, the trainees have become aware and

experienced in using one of the most commonly used accounting software in business

(Peachtree Accounting) that made it a valuable challenge for the trainees. Also included

in this challenge is the non-familiarity with different government agency forms. The

trainees encountered problems in filling up forms of different private/government agency

like Land Bank and RCBC BIR Tax Deposit Payment Slip, SSS and PhilHealth Various

Payment Slip and BIR forms because of non-familiarity with different government

agency forms. Because of this problem it consumed the time of the trainees due to the

errors they made in filling up the necessary information on the forms but the trainees

have become familiarized in using these different forms.

Skills include interaction with the staffs, clients and co-trainees, communication

skill and inter-relational skill. <=bat biglang gnito? Pwede bng pagisahin paragraph nlng

Values developed from different tasks which include the sense of responsibility,

courteousness, diligence, industriousness and professionalism. Responsibility is improved

because of the different tasks assigned to be finished before the end of the internship.

Courteousness is enhanced through interactions to different kinds of people. Diligence

and industriousness is developed through voluntarily offering to do jobs. Professionalism

is enriched by accepting comments and suggestion and tries to improve oneself.

These skills and values will be very useful once the trainees entered their own

path in the corporate world.

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In intellectual challenges, there are some instances during the internship that the

trainees needed to browse and recall different accounting concepts that are needed for a

particular task. However, this challenge was overcome by trainees and made them realize

that repetitive work will hone their capabilities to handle the same tasks.

Training and Overall Learning Environment Provided by the Cooperating Agency

Training is an essential element that helps to the overall development of the

trainee as an individual in the corporate world. Dela Cruz Accounting Office provided

training and overall learning that match the expectations of the trainees.

The field practice prepares the trainees on the practices that happen in the real

working environment. The personnel of Dela Cruz Accounting Office first oriented the

interns about how. The trainees were well supervised in performing their tasks efficiently.

Before the agency assign a particular task, the personnel will first explain what would be

done and would try to clarify some important concepts needed for the accomplishment of

the tasks. The personnel are sensitive enough to offer a hand in case the trainees were

having a hard time dealing with the errands given. The trainees had able to cope up with

the equipment, like their scanners, fax and network, used by the company through the

assistance of the staffs.

The learning environments provided by Dela Cruz Accounting Office is

conducive enough for the trainees to absorbed and understand every concept behind the

tasks they have given. The personnel gave knowledge to the trainees that are not

commonly discussed on the classroom but are relevant to the persons in the business

world like the Reconciliation of Listings for Enforcement (RELIEF) System software of

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the BIR, the GFFS and LCFS which are requirements of the SEC when submitting annual

reports and the different forms of contribution payments in SSS and Phil Health.

Impact of the Internship Program to the Student’s Career Goal

During the field practice, the trainees were exposed to the different tasks in

relation with their specialization and to company activities. It also exposed them to the

actual happenings in the business world such that, they better understood and appreciated

the lessons that they learned in school. They were able to do computerized bookkeeping,

taxation, office administration and other related social activities. They experience coping

up with pressures and other demands associated with their work. They have learned the

proper work attitude, professionalism, independence, confidence and productiveness to

overcome work pressures. It prepared the trainees to be a competitive certified public

accountant in the future.

How well the Accountancy Program Prepared them for Internship

The College of Business of Administration and Accountancy is known to prepare

world-class students comparable to that of the leading university in the Philippines. The

students must first graduate the 4-year, B.S. Accounting Technology (BSAT) program

before continuing it to B.S. Accountancy (BSAC) program.

As freshmen of the college, the trainees were introduced to the basics of

accounting, management, economics and marketing. The basics in accounting were used

by the trainees in journalizing a particular activity of the client of their cooperating

44

agency. They were able to pass a stringent qualifying exam for the Accounting

Technology program. One of the requirements of the qualifying exam is to avoid a grade

of 2.75 on any business subjects and 3.0 for any other major subjects.

During the sophomore year of the trainees, they were forced to study harder to

avoid failing grades on major subjects. A failing grade on any of those subjects will

obstruct the student in continuing the program in CLSU. They were also introduced to the

foundations of accounting which is the Financial Accounting.

At the junior year of the students, they were introduced to the foundations of

business laws which are The Law on Obligations and Contracts and The Law on

Partnership and Corporation. Unlike the other universities in the province, the CBAA

offers law subjects taught by lawyers. The rationale behind this is that the lawyers have

control of the subject and vast experiences that they can share to the students during

classes. They were also introduced to the basics of Management Advisory Services,

which is the cost accounting. The trainees were then trained to use the Integrated

Accounting System. This training prepared the trainees in handling other computerized

accounting software during their internship period.

During the final year as students of the B.S. Accounting technology program, the

trainees were introduced to higher accounting which is the Practical Accounting and

Management Accounting.

Before the start of the internship period, the Department of Accountancy held a

practicum seminar in which they oriented the trainees about telephone ethics, operating

fax and photocopying machines, provided brief background on Audit process, human

relations at work and narrative report preparation.

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D. Recommendation

The internship program exposed the trainees about the reality outside the

classroom. It provided valuable experience needed by the trainees in pursuing their hunt

to be a competent certified public account. For the betterment of the internship program,

the following are the recommendations in response of the different challenges faced by

the trainees during the internship program.

Improvement of the Specific Internship Position

1. Dela Cruz Accounting Office must acquire new printers and computers to speed

up the service they offer and limit the time wasted on unnecessary clogging of

workflow. They may also acquire a photocopying machine because it is an

investment that that will provide long term return for the company.

2. Dela Cruz Accounting Office must develop a new floor plan to efficiently utilize

space. Developing a new floor layout will provide a conducive place for the staffs

to do their work seamlessly.

3. Dela Cruz Accounting Office must follow its filling process or provide a new one.

This will not only improve the service provided to the clients but also it will help

to efficiently utilize the floor space.

Improvement of Accountancy Internship Course in General

1. The college should not be satisfied using only one accounting software. The

college must invest on an accounting system like QuickBooks, SAP or Peachtree

because these are the accounting system commonly used by companies. Even

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though these accounting software are expensive it will surely be a good

investment and for the improvement of the accounting students.

2. The college should offer a subject or incorporate it a subject that will discuss

different requirements of government agencies like SSS, PhilHealth and Pag-ibig.

This should provide samples of different BIR, SSS and other regulatory agency

forms during the field of practice seminar to minimize committing mistakes on

the actual performance of works.

3. The college should offer auditing subjects to the trainees before the internship

period to familiarize them on the auditing concepts and process.

4. The college may provide a list of possible cooperating agencies, including the

place and contact person.

5. The college should give an option to students that will undergo the internship

program to whether have their diploma in BSAT after the BSAC program to

enable them to participate during the so called ‘Tax Season’.

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Body

Documents

nujnuj foods

egm lending

goldheart

microlane

lsmbiz credit

pay monthly

landbank extension

petty cash