THE LEDGER
ledger MAGAZINE
VOLUME 24 ISSUE 02
ILLUSTRIOUS
the
THE LEDGER
About us
What is The Ledger? The Ledger is the official publication of the University of Santo TomasJunior Philippine Institute of Accountants. For 67 years of continuous quality crafts, The Ledger aims to provide relevant information not only for the members of UST-JPIA but also for the whole UST-AMV College of Accountancy. It is a catalyst for writers as a safe space of free writing.
What is ust-jpia? Emanating excellence, the UST - Junior Philippine Institute of Accountants (JPIA) is the official organization of BS Accountancy students in the university. Now in its 62nd year, it continuously hones its members by improving their craft through its different working committees.
Illustrious Ledger Timeline The Ledger Rebranding #IllustriousLedger
The Halloween Special Postings
Prologue: The Ledger Application
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Lucis Launch: Paskuhan Special
The Ledger Sign-In
April Fools Special
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The Ledger TV: “Can true love be found in AMV?”
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March Postings: The Ledger Rekindled Specials
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Lucis: Valentine Special
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The Ledger TV: Yay or Nay The Ledger TV: The Ledger Untold Vol. 24 Is. 2
The Ledger TV: Volume 24 Issue 2 of AMV F2F Special THE LEDGER The Ledger TV: Lucis: We’ll see you National Elections Special again soon, JPIAns
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Hall of Fame
HALL OF
FAME
ABELEDA, Rachelle Ann A. Top 100 Delegate - UP JPIA ASSET Accountancy Students' Seminar and Extra-Curricular Training
Danggalan, Faith M. 7th Literary and Arts Festival 2nd Place
Delgado, Margarette Laine G. The Whimsical: Arcade of Gypsy Minds 2nd Place
Gabriel, Pamela Maureen C. CIMA Global Business Challenge Finance Leadership Program 2nd Place
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Hall of Fame
HALL OF
FAME
ABELEDA, Rachelle Ann A. Top 100 Delegate - UP JPIA ASSET Accountancy Students' Seminar and Extra-Curricular Training
Danggalan, Faith M.
Delgado, Margarette Laine G.
7th Literary and Arts Festival 2nd Place
The Whimsical: Arcade of Gypsy Minds 2nd Place
Gabriel, Pamela Maureen C. CIMA Global Business Challenge Finance Leadership Program 2nd Place
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Hall of Fame
HALL OF
FAME
Danggalan, Faith M. 7th Literary and Arts Festival 2nd Place
Delgado, Margarette Laine G. The Whimsical: Arcade of Gypsy Minds 2nd Place
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Sign - off
President's Message Name here A.Y. 2021 - 2022
Greetings, Thomasian JPIAns! Our predecessors resurged the eminence of UST-JPIA and in our 62nd year, we were able to successfully unleash the synergy among our stakeholders. As we’re approaching the end of our term, I would like to express my sincerest gratitude to everyone who has contributed, believed, and supported the organization. Indeed, this term has been unlike any other. Although many unforeseen challenges have emerged, this has also opened doors to new opportunities for students to lead in distinctive ways, address problems that did not exist before, and amplify their capabilities. We envision UST-JPIA as a spark that would connect individuals, programs, and networks inside and outside the AMVian community. At its core, UST-JPIA’s Executive Officers are powered by passion and commitment to serve. Despite the limitations of the online setup, we were able to provide numerous quality projects and initiatives that cater to helping the members improve in various aspects such as but not limited to academic excellence, socio-civic involvement, leadership development, students and firms’ association, and holistic development. Being a 3rd-year student and at the same time holding a position in this organization was a difficult responsibility. Entering UST as a freshie, I never imagined that I would be able to communicate with individuals from all walks of life and represent an organization in both internal and external affairs. One of the most significant lessons that I learned is to take risks and step outside my comfort zone. So, to all JPIAns who are afraid of taking risks due to possible failure, I would like to share that once you become used to this approach, it won't take long before you're no longer allowing fear to govern your thoughts and you’ll be able to live your most meaningful life. Despite experiencing multiple breakdowns and challenges along the way, I’m still blessed to have my co-officers, college friends, family members, and our Almighty God who served as my support system all throughout this journey. With this, I would like to take this opportunity to thank all the people who helped us during our term. First, to our advisers and UST-AMV’s College Administration, Mr. Albert Cruz, Asst. Prof. Christopher German, Dean Patricia Empleo, Mr. Francis Caliwan, Jr., Rev. Fr. Franklin Beltran, Mr. Gerardo Cruz, and Ms. Ginavee Dapula, for the pieces of advice and guidance. Second, to the UST Office for Student Affairs, for assisting us in processing our event papers and requirements. Third, to all the firm representatives from SGV & Co., KPMG R.G. Manabat & Co., P&A Grant Thornton, PwC Acceleration Center Manila, ING Business Shared Services, CIBI Information, Inc., Deloitte Philippines, Shopee Philippines, NOAH Business Applications, and Johnsons & Johnsons, for supporting the organization from the planning up to the execution of our events. Fourth, to our Committee Heads, Co-Heads, Associates, and Working Committee members for their active participation and dedication to leading their respective committees and teams from the beginning until the end of our term. Sixth to all our members for their unending support that keeps us going and motivated in spite of difficulties. Ultimately, I would also like to extend my heartfelt gratitude to the whole Executive Board and Directors of UST-JPIA A.Y. 2021-2022. I truly appreciate your level of commitment and perseverance in achieving our goals for the JPIAn community. Thank you for your initiative in leading different departments whenever we have events, and for your willingness to take on new responsibilities. Of course, to our Junior Coordinators and Directors, I greatly appreciate your willingness to volunteer your time and services to our organization. I believe that UST-JPIA Batch 63 will be in good hands. As we conclude this chapter, it's time to say our goodbyes, but I’m certain that the times we spent with each other will be treasured forever.
♪ Goodbyes are bittersweet but it’s not the end, I’ll see your face again. ♪
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Dean's Message Prof. Patricia M. Empleo, Ph.D. Dean, UST-AMV College of Accountancy
The recent unprecedented sets of circumstances have not in any way disrupted you in achieving your goals. They even made you stronger, in faith and in character. As we are aware that you had been through a lot of pressures, it is now our pleasure to see you shine in your own respective fields of practice. Because your predecessors have already set the trend, our industry partners are all eager to welcome you , confident that you will define the standard of performance for your respective batches, serving the accounting profession with competence, commitment and compassion. We are fully confident that you will be significant players in driving positive changes in the field of business and in nation-building. No adverse condition shall stop you from dreaming and pursuing such dreams. As they say “Beginning to pursue your dreams shall make all conditions perfect”. DREAM beyond our seeing. May the good Lord bless you all. We also would like to inform you that we have the intentions of giving you a formal commencement exercise. Congratulations Batch 2020 and Batch 2021!
Adviser's Message Pangalan Adviser, UST-JPIA
Discipline, determination and diligence amidst changes that you have experienced for more than two years brought you to where you are right now. I believe that your values, character and attitude played a significant role for you to maintain your academic performance and class participation as well as your active involvement in extra curricular activities whether during face to face or currently at the enriched virtual mode of instruction. With that being said, Congratulations! In our present situation where constant communication and professional connection contributed a lot in guiding and mentoring you, helping you achieve your goals while keeping you safe and secured was also an achievement. Your success is a source of inspiration and motivation for me to keep improving and to keep going. With all your hardwork and perseverance may you receive what you truly deserve. God Bless.
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WHAT I LOVE ABOUT JPIA Sixty-three
by Yzabelle Kristiane I. Francisco
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raditions come and go, despite the exact definition of it to be a constant element of society.
Sixty three years ago, the University of Santo Tomas – Junior Philippine Institute of Accountants vowed to serve its members with utmost eminence, and the long winded roads have provided exactly that. From committing to the pillars of academic excellence and holistic development to producing competent and well-prepared accountants—it is easy to see why one’s chest swells with pride when associated with its name, leaving people from the outside looking in baffled as to what the organization truly is. ............
It's a roller coaster of emotions, ranging from curiosity at first glance to gratitude when looking back. It is the academic organization of future Thomasian accountants whose blood bleeds gold, only speckled with blue in all its majesty. It is being terrified of numbers until stories flow from those who’ve gone through the same thing, and then the fear subsides enough to fuel a passion resting beneath; creating armors and weapons made of problems and papers, aiding each zealous dreamer with luck and preparation. The joy of putting in effort, of volunteer work and earning lifelong connections—
it is the staying past five o’clock to work on props, walking down metallic streets with courage in trembling toes. It is wearing the winged god on your collar as you swear to protect and uphold the legacy that follows you. It is being a part of the long line of professionals who dreamt and delivered. It is breaking stereotypes, taking down barriers, and making room . for what once did not fit into the puzzle that is UST-JPIA It is dreaming big—bigger, as one year fades into another. The University of Santo Tomas – Junior Philippine Institute of Accountants goes by four pillars of excellence, but most importantly, it is driven by lifehungry students, eager for anything the world can give. It is driven by young adults who learn to grow into the potential they possess, burying their marks into the land, with thunder roaring at their tails. Because if there is truly one thing that remains constant, it is that UST-JPIA dreams big and delivers incessantly, fearlessly, and with great pride.
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AMVIAN TOPS MAY 2022 CPALE MARK AARON BAYLON
News
Thomasian alumna Jhoone Cyrelle Dela Cruz Nacario topped the Certified Public Accountant Licensure Exam (CPALE) held last May 22-24, 2022, alongside three other AMVians who secured a spot in the top 10 examinees for the CPA board exams. The University of Santo TomasAlfredo M. Velayo (UST-AMV) College of Accountancy obtained a 41.24% overall passing rate, with a total of 73 new Thomasian CPAs out of 177 aspirants who took the CPA board exams. This is a slight increase from the university’s passing rate of 39.22% last December 2021. Charlene Mae Noche Perez placed third with 88.00% while Gerimee Ramones Mappatao ranked eighth with 86.67%. August Joshua Tañedo Dela Cruz also landed in the tenth spot with an 86.17% rating.
UST-JPIA HOSTS FIRST-EVER JAC JOHN DAVID CADAY
The University of Santo Tomas Junior Philippine Institute of Accountants (UST-JPIA) staged its first Junior Accounting Challenge (JAC) quiz bee competition entitled "UNCHARTED: Trials of the Rising Prodigies," held last March 5, 2022 via Zoom Cloud Meetings.
Jean Lenard M. Rosete, Ma. Ysabel P. Leachon, and Louie Jen M. Coderes of De La Salle University (DLSU) bagged the crown and were proclaimed winners for the competition, receiving the Php 4,500 cash prize. Ateneo de Naga University Team composed of Precious Niña Y. Apuya , Czyrean O. Oatemar, and Gianna Georgette Roldan secured the silver finish with a Php 3,000 reward, while Julian Andrei S. Maesa, Maria May B. Abache, and Dan Lorenz C. Olbes of Bicol University settled for the 3rd place finish with Php 1,500 in hand. The first half of the competition featured a set of multiple-choice questions involving theory- and problem-solvingtype questions on core accounting subjects. This was an elimination round where ten teams out of the 23 participants were filtered out, determining which team should advance to the final round. A solution and/or explanation was provided for the answers to every problem-solving question and theoretical. Additionally, all contestants were given a 15 second period to protest their answers, ask for clarifications, or raise concerns with regards to their tallied score. Qualms regarding the given questions and solutions were adjudicated by Almario G. Parco, Jr., supervisor of audit and assurance at KPMG R.G. Manabat & Co.
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Out of 137 first-time examinees, 53 were successful in their first attempt alongside 20 passers out of 40 retakers. UST-AMV has gained 38.69% and 50% passing rates for the firsttimers and retakers respectively.
as announced by the PRC Board of Accountancy on June 1, 2022. No schools have qualified for the top-performing schools list while 16 takers shared places in the top 10. The PRC Board of Accountancy declared none to have qualified for and likewise
Moreover, a total of 22.29% or 990 out of 4,442 examinees have passed the May 2022 CPALE as
did not release a list of topnotchers in the previous October and December 2021 CPALE. No exams were then held in 2020. A Thomasian to take the top spot in the CPALE was Justine Louie Bautista Santiago back in 2019. The examinations were administered at testing centers located in Metro Manila, Baguio, Cagayan de Oro, Cebu, Davao, Iloilo, Koronadal, Legaspi, Lucena, Pagadian, Pampanga, Rosales, Tacloban, Tuguegarao, and Zamboanga by the PRC Board of Accountancy.
Five out of the twelve National Capital Region colleges managed to clinch a spot in the top ten of the elimination round, starting with Pamantasan ng Lungsod ng Maynila (PML) which clinched the second most points, NBS College which seized the third slot, Polytechnic University of the Philippines (PUP) - Manila which placed fourth, and Technological Institute of the Philippines (TIP)- Manila and DLSU which grabbed sixth and tenth slot respectively. The other half of the finalists included the University of Saint La Salle which topped the elimination round, and Bicol University, Saint Mary’s University, Ateneo de Naga University, and Cagayan State University - Andrews which placed fifth, seventh, eighth and ninth respectively, advancing to the final round of the competition. The final round follows a similar set of mechanics from the elimination round with an added twist of “power-ups” attached to random questions that can be used by the players to gain an advantage over their opponents. Moreover, a right-minus-wrong scoring scheme was implemented, intensifying the overall experience with unorthodox techniques and sound strategy playing a crucial part in the success of each team.
Subjects covered in the quiz bee competition included Fundamentals of Accounting 1 and 2, Intermediate Accounting 1 and 2, Cost Accounting and Control and Conceptual Framework and Accounting Standards. 23 teams participated in the event, each composed of three members (a total of 69 individual participants), each representing their respective universities or colleges nationwide. The event was also exclusive to first and second year students majoring in any accountingrelated courses. Only the first 25 local JPIA chapters that were able to register on time were accommodated, and each chapter was limited to only one participating team. The event was held in partnership with KPMG R.G. Manabat & Co., spearheaded by Project Heads Marriane A. Mangisay and Andrea Bianca C. Cinco, and with Reyant Luke P. Luce as project coordinator.
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UST-JPIA STAGES 16TH AMV CUP CZARLISE P. DE CASTRO
In partnership with SyCip Gorres Velayo and Company (SGV & Co.), the University of Santo Tomas – Junior Philippine Institute of Accountants (UST-JPIA) held the 16th Alfredo M. Velayo (AMV) Cup last April 10, 2021 via Zoom Cloud Meetings.
News
Anchored on the theme “MAHIKA: Prophecy of the Chosen Ones,” UST-JPIA gathered student contenders from different colleges and universities nationwide for its annual AMV Cup, the grandest academic event of the organization in commemoration of the late Mr. Alfredo M. Velayo and his contributions to the accounting industry. The team of Pamantasan ng Lungsod ng Maynila (PLM) composed of John Melvin S. Manalo, Feliz Victoria G. Caezal, and Johndee S. Fernandez reigned supreme in the Final Round with a total of 232 points. With a 12-point gap from the lead, Joemar M. Turla, Arnel A. Reyes, and Dhenzel M. Antonio of
Polytechnic University of the Philippines – Manila (PUP-Manila) landed in 1st runner-up. Meanwhile, De La Salle University – Manila's Henrico Gustav Mikhail P. Sanchez, Richmond Lloyd S. Young, and Trisha T. Huang bagged a 2nd runner-up finish with 198 points. The first half of the event was an elimination round divided into three levels: Easy, Average, and Difficult. The ten top-scoring teams advanced to the next round while one team was disqualified for having incomplete members, leaving the 25-contender battle with one chapter less. Out of the 24 remaining contenders, the top ten finalists were: Pamantasan ng Lungsod ng Maynila, University of the East Caloocan, University of Caloocan City – Camarin, Polytechnic University of the Philippines Manila, Ateneo de Naga University, Kingfisher School of Business and Finance, Bicol University, PHINMA – Araullo University, Camarines Norte State College, and De La Salle University – Manila. For the final round, participants were allowed to use "power-ups" to their team's advantage or their opponents' disadvantage. Inspired
JOBS FOR ACCOUNTING MAJORS: A QUESTION OF WHICH HANNAH JOYCE ANDAYA
In partnership with Sycip Gorres Velayo (SGV) & Co., the “Meet the World: Bridging Cosmopolitan Chances” webinar chewed over the many certifications and licenses accounting students should consider for their future career on April 16, 2022 via Zoom Cloud Meetings and Facebook Live.
University of Santo Tomas - Junior Philippine Institute of Accountants (UST-JPIA) sought to introduce its members to the opportunities in the professional field that budding accountants might find very lucrative. SGV & Co. Senior Manager Assurance Marc Bonnie B. Wong, CPA presented the Certified Public Accountant (CPA) program, while consulting Partner Joseph Ian M. Canlas discussed the two certifications offered by the Institute of Internal Auditors (IIA): Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The Chartered Financial Analyst (CFA) emphasizes on the mastery of the investment concept and high integration of ethics among the investment professionals. “The CFA program is a standard that is being provided to professionals so that we ensure to provide and promote the proof of excellence that we can provide to the society,” Alvin T. Tan, CPA, director of corporate financing and restructuring practice at STI Consulting Philippines, Inc., discussing the program.
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Among other certifications are Certified Management Accountant (CMA) and Certified Information System Auditor (CISA), IT Certified Associate (ITCA), Certified in Emerging Technologies (CET), Certified Information Security Manager (CISM), Certified in Risk and Information System Control (CRISC), Certified Data Privacy Solutions Engineer (CDPSE), and Certified in the Governance of Enterprise IT (CGEIT) for IT-related programs, Certified Financial Risk Manager (CFRM) relative to financial markets, particularly risk in banks and financial institutions, while those who want to use their knowledge and skills in statistical analysis to solve industry problems and manage risk may choose to pursue the Actuarial Profession.
by the event's mystical theme, the power-ups are as follows: Amplifying, Sleeping, Exploding, Stealth, and Foresight Potions. Additionally, the round implemented a right-minus-wrong system. Garnered scores from the previous round were disregarded, and all participants went back to zero points. The same pointing and power-up scheme was also used in UST-JPIA’s first Junior Accounting Challenge (JAC). Theoretical and problem-solving questions were presented in multiple-choice, covering the subjects Financial Accounting and Reporting, Advanced Financial Accounting and Reporting, Management Advisory Services, Regulatory Framework and Business Transactions, Auditing, and Taxation. Ms. Rose Abigael Lacuna, senior consultant, and Mr. Jacob Rizada, senior associate at SGV & Co's Business Consulting Services served as adjudicators to concerns raised by the participants. 25 local JPIA chapters were registered and participated in the event, each with a team consisting of three participants (a total of 75 individual participants).. The competition was open to all third to fifth year students majoring in any accounting-related courses from across the country.
Meet the World is an annual professional development webinar hosted by the UST-JPIA. Francisco led this year’s event, along with Project Head Ysabelle Sanchez and Coordinators Francesca Cuntapay and Jose Alberto Lachica.
“Meet the World’s theme, metropolitan bridges, is an ode to UST-JPIA’s goal of introducing its members to what’s in store for them post-AMV; basically, bridging the gap between college and corporate,” Thomasian Peace and Wellness Advocate and Managing Editor of The Ledger Yzabelle Francisco added.
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JPIANS GET A GLIMPSE OF THE CORPORATE WORLD AT CAREER FAIR HANNAH JOYCE ANDAYA
The University of Santo Tomas – Junior Institute of Accountants (UST-JPIA) held a two-day virtual career fair with the theme “JPIA Career Fair 2022: Glimpse of the Corporate World” on April 7-8, 2022, featuring distinguished firms and reputable experts from across the country.
News
Jose Angelo V. Cunanan, government relations head of CIBI Information, Inc., shared his recommendations on how to ace an application and prepare for job offers. The application prep includes making a resume, acquiring legal documents and undergoing the interview process. Cunanan emphasized the importance of extra-curricular activities in a resume, one of the critical factors that human resource managers consider during the application process. “Having an eyecatching resume is the first step. Write your role, your positions, projects’ you’ve headed, and seminars you’ve attended to show that you’re not just academically well-versed,” Cunanan said. Afterwhile, representatives from corporate firms introduced their companies and the opportunities for professional growth. PwC Acceleration Center (AC) Manila, a member of the PricewaterhouseCoopers (PwC) worldwide network, offers around 80 service activities under core assurance, risk assurance, tax, advisory, and internal firm services. PwC AC Manila also takes pride in its working environment and is committed to supporting inclusion and diversity. “When you join PwC AC Manila, you are taking the first actual workshop international competency as a professional. We actually help build the global acumen skills you need to grow your career and deliver value to the PwC firms across the network,” said Mr. Jon Velez, PwC AC Manila talent acquisition leader.
Althea Mangasar, human resource assistant from KPMG R.G. Manabat & Co. (KPMG RGM & Co.) discussed her company’s background. KPMG RGM & Co. is the fastest growing firm in the Asia Pacific Region and was recently recognized as Tier 1 in transfer pricing practice in the Philippines by the International Tax Review 2021. Meanwhile, Marion T. Tagle, CMA, a transfer pricing consultant at Deloitte Philippines (Navarro Amper & Co.), presented job opportunities for accounting majors, including transfer pricing, audit, tax, and advisory.
Human Resource Associate Daisy A. Lato also presented for P&A Grant Thornton, one of the largest public accounting firms in the Philippines with a clientele of big names in the financial sector such as Unionbank, BDO, and City Savings. Carla Palaez and Camille Culvera, representatives of Sycip Gorres Velayo (SGV) & Co., brought to view the professional services firm with over 5,000 diverse professionals, catering tax, assurance, consulting, strategy and transactions, and other professional services. PwC Isla Lipana & Co. is the Philippine member firm of the PwC global network, which aims to deliver innovative and
On day two, Mr. Mark James A. Angeles, CPA, a specialist in finance services, led the talk on ING Business Shared Services (BSS) a global financial institution that focuses on digital banking. Angeles encourages the audience to join the firm, highlighting how the firm and its values will shape them to have innovative ideas. “It [innovation] gives ING an edge over our competitors. Innovation makes us constantly adapt to the trends that impact the customers, the company and the whole industry and the whole world.”
responsive audit, tax and business solutions. Franchesca Tan, Danielle Galon and Angelica Infante represented the firm. The career fair was spearheaded by Marianne A. Manginsay and Roanne C. Lim, together with Project Coordinators Riana C. Cells and Gellea C. Barbera.
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A month of May filled with thrilling adventures has finally come to an end. Concluding the federation year, the following sub-events have transpired to bring us, JPIAns, the much needed series of fun and everything in between that filled our diverse horizons of interests the indulgence that it needed. 2nd Literary and Arts Competition: An AMVian’s Outlet of Creativity. Jack of all trades and master of none. You’ve probably heard of this more than once, and probably the “forgotten” continuation, too – a jack of all trades is a master of none, but oftentimes better than a master of one. Its more practical application can be seen on how abundant universityrecognized organizations are. The UST - Junior Philippine Institute of Accountants (UST-JPIA) is active in all sorts of activities, art included. With the 2nd Literary and Arts Competition, students had the opportunity to sharpen and showcase their creativity and ingenuity last May 21, 2022. Mastering the aesthetics of language, Catherine Jen Lucena is named champion in poetry writing followed by Krizia Mae Reyes and Margarette Delgado. Meanwhile, Angela Joy Molina’s narration of her short story won the flash fiction category and also placed 1st runner up in creative photography where Andrew Cafirma and Rachel Anne Y. Liberia won as champion and 2nd runner up, respectively. Honoring not only arts in written form, the event also opened for vocal showcase and song cover category where Andrea Manansala won in both as champion, with Christel Lucas following as 1st runner up in the vocal showcase category. Lastly, Faith Danggalan won the title digital poster making. Vol. 24 Is. 2
Features
Many of us are grateful for the USTJPIA’s initiative to offer its platform for those who are artists by heart. Accounting itself is an art, but a form distinct from writing, painting and singing. It is art because it requires one to look beyond the information displayed on the screen. However, just like how sculpting and drawing have technicalities such as their scrutinization of human anatomy, accounting requires creative judgment. It is a pain to imagine a life where one gets out of bed, does chores, work, eats, then sleeps. Without an outlet for creativity, life gets stuck in mundanity. JPIA Talks: Fiscal Diaries: AMVians’ Supporting Pillar. From online forums, social media comments, and blogs, it is not so hard to search for information in this age of technology. Just searching the word “UST-AMV” on Reddit can give one a glimpse of what it is like to be part of it, or at least on the point of view of some people on the said platform. Usually, it’s the hardships that are sensationalized, the good stuff isn’t interesting enough most of the time. How hard is it really? Will it break you as they say? Many ways to find out, yes, but not all ways are equal. The JPIA Talks: Fiscal Diaries is quite the complete package. With accounting pointers, methods, techniques and general tips for survival, one can get a more solid idea of how it is like to live as an AMVian, and how to survive as one. Two things are for certain. AMV is hard, probably harder than how words can describe it. That said, experience makes one wiser. It is through touching a hot pan, and not just being told not to do so, that one understands the danger in it. In the
same light, it is in living as an AMVian that one can fully understand the joys and hardships of such life. With the Fiscal Diaries, Angelika Marie Dumling, Anna Thalia Yago, Sharon Lau, and Maria Gabrielle Bagalay, who have been through the ups and downs of AMV, shared their knowledge and words of wisdom. Aside from them, Asst. Prof. Christopher German, one of the advisers of the organization, gave his heartwarming message of experiences and inspiration to the audience. The UST-AMV prides itself not only for its competence and commitment in the academe, but also for the compassion of AMVians for their fellow AMVians, and Fiscal Diaries is proof of this. The very existence of the event itself is evidence of how AMVians care for their fellow AMVians, as it can serve as a guide for students by fellow students. Staying in college itself is not easy; the journey will never be just a walk in the park, yet this journey is also not a lonesome one. Struggles differ for every AMVian, but they are still human struggles, nonetheless. What AMVians can do for one another is be each other’s supporting pillar, so that the community does not fall and crumble. 3rd Ultimate Junior Accounting Quiz Showdown: Bring it ON! I'm starting to think that the “can do” attitude is a learned AMVian behavior, you know? We continuously challenge ourselves to push our limits knowing that at the end of the day, win or lose, we only gain wisdom on how and where we should improve our knowledge, abilities, and skills. JPIA Days would be incomplete without a battle of wit. With this regard, the 3rd Ultimate Junior Accounting Quiz
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Showdown was held last May 17,2022 where 1st year and 2nd year Accountancy students braved their way into applying their accounting skills and knowledge. Warm greetings to those who rose and claimed the top spots! Alexia Nichole R. Guadalupe was named Champion, followed by Reyant Luke P. Luce and Christian Joshua M. Paredes. Apparently, these AMVians haven’t had enough of their twice a month quiz week schedule that our hardworking freshmen and sophomore schoolmates are eager to voluntarily join another one for USTJPIA and—wait, catch this: they do it for fun. This is a unique feat for every Thomasian AMVian, almost like an initiation rite for the first two years of our journey in UST-AMV College of Accountancy, the need to develop a technique in overcoming these struggles while finding the fun in every step of the way.
group of their same feathers, but are still, somehow, different. It was mania (the Hunger Games and and Divergent series could never). Albeit the wild side of these committees, undoubtedly, they were the foundation of the organization in the past year, and all those before that, working behind the scenes and making sure everything is smoothed out; powerful individuals offering their talents, time and effort for the success of the group. It was like a beautiful symphony – harmonious and peaceful. Their diligence and hard work are deeply appreciated. Kudos to you, Committee heads and members, for finishing the year on a high note especially amidst your own academic struggles. JPIA League Season 2: Transcend through Gaming. Celebrating the different talents of each member, JPIA Days also gave its space for
In real life, there are no prompts to the level of difficulties that lie ahead, there is no such thing as easy, medium, and hard rounds, obstacles do not come in order. But also know that with diligent preparation, perseverance, faith, luck, courage and honesty, you have the power to conquer anything. Committee Cup: Committeam in Camaraderie. How much would you like to meet your clone? Would work be more efficient if a team consists of multiple yous? It is said that teamwork is achieved only by people who work together with the same mind of reaching a goal; That of which we witnessed during the UST-JPIA Committee Cup in May 2022, teams competed against each other to see who rose to be the best among the rest. The Monitoring and Evaluations Committee and the Technicals & Logistics Committee rose as champions, followed by the Accounting Pool and the Debate Team as 1st runner up, and the Research Committee as the 2nd runner up. It was amusing to see people with the same interests clustered together enjoying themselves and challenging another
those with a passion for gaming. Promoting a healthy gaming community, the JPIA League Season 2 offered to host the most prominent yet thrilling games that almost anyone could recognize in today’s time: Valorant, Call of Duty, and Mobile Legends. The said tournament is participated by bonafide members of UST-JPIA and students of the USTAMV College of Accountancy. Guest shoutcasters were also invited to spice up the gaming atmosphere, exponentially hyping its virtual audience via a Facebook livestream of the Apolaki Alliance - UST JPIA during the said tournament. Exuding utmost grit and teamwork,
different teams virtually clashed and striked their way to reach finals and win the games. Team Nice G clinched the Mobile Legends championship, while FS sports won in the Valorant category, and Team 203B won the Call of Duty Mobile category. The event is a big feat in dismantling the conventional notion about gaming, with the old perception on it to be a detriment against one’s academic success. Now, gaming has been recognized by many institutions and organizations, such as UST-JPIA, as an extra-curricular activity that would holistically develop its members' passion. JPIAwards: Spotlight Standouts. Undeniably the most anticipated subevent, the JPIA Days concluded with the most prestigious night of the USTJPIA’s federation year – the JPIAwards. Recognizing the invaluable hard work of Thomasian JPIAns, the event showed its appreciation to its members who exceptionally performed in various areas of excellence, namely in academics, nonacademics, leadership, and event production. From its pool of members, the following captured the major awards in the event: Sofia Louise A. Ronquillo was awarded both as the Most Outstanding JPIAn and Most Outstanding JPIAn in Non-Academics. Meanwhile, Charlene Mae B. Jusi was the Most Outstanding JPIAn in Academics, Jen Margaret B. Hilario as the Most Outstanding JPIAn in Leadership, Kim Uriel B. Bolivar as the Most Outstanding JPIAn in Socio-Civic Involvement, and Fiona Yvonne P. Pahutan as the Most Outstanding JPIAn in Student Engagement. Alongside JPIAwards, the event also featured its 2nd General Assembly of the year, gathering its members for this year-ender event. The federation year might have concluded, but the mark of thundering excellence lives on – as spotlight standouts unleashed synergy, serving as the standard for more federation years of the organization to come.
THE LEDGER
Features
BERNADETTE CLARISSE MORILLA'S
LEAVE NO STONE UNTURNED a tr ibu te to th e pi on eer s
Vol. 24 Is. 2
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THE LEDGER
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HUMANS OF JPIA student-leaders mentioned.
have
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The challenges and demands of both academics and organization-work can be overwhelming. Juggling both, it is the people in his journey that continuously make everything bearable. Although they came from different backgrounds, he recalled them as diverse yet relatable. They are also the same people who support him academically and personally when his sense of doubt gets heightened in the most difficult times.
TOPNOTCH ON THE RISE:
Francis Matthew Obligacion
Indeed, the UST-AMV College of Accountancy is home to the cream of the crop. Every undergraduate, and even alumni, knows the potency of the line “excellence is an understatement” in the college. With this regard, another batch stand-out emerged: Francis Matthew Obligacion, the graduating class valedictorian of Batch 2022 definitely lives up to that AMVian standard of excellence. Awarded as the Second Most Outstanding Student of the Philippines and being the first in rank in his first and second year as a student, he is someone that we all aspire to be as Vol. 24 Is. 2
AMVians. But behind those meritorious achievements, there is more to him that we should all know. The Ultimate JPIAn Experience. Expressing gratitude to his mother organization, Obligacion can still recall all the opportunities that paved the way for him to be where he is today. Despite the abrupt and prolonged shift to the online learning setup, he still felt that he was able to feel a meaningful campus experience, especially because of the involvement of UST-JPIA in making his stay in the college a memorable one. His student life, being hectic as he described, allowed him to grow and persevere towards his passion. In fact, numerous opportunities are set from his end to take. “I have been able to join and win many external competitions, meet a diverse network of people with similar interests and ambitions, participate in numerous events that inspiring
As an AMVian in the New Normal. The circumstances forced the students to be shifted towards the new learning system. According to Obligacion, the first few weeks of this new setup was definitely the most challenging, especially with the professors and students both adjusting in order to make the transmission of learning as smooth as possible. For him, he remembered that it was not also easy shifting his routines coming from the conventional set-up of learning. He has to find the best way to be able to make the most out of the situation, like adjusting his study schedule and adapting to the use of online resources and avenues to study. When asked about the things that kept him sane during these extraordinary times, he went on about his passion for prose and writing. Being a senior literary writer for The Ledger allowed him to share this passion of his across the college through his personal literary works. On the other hand, along with his self discoveries, he is also fond of watching shows online and playing video games in order to cope with the online set-up. The Main Craft. Studying accounting subjects can be really exhausting, and no fellow would disagree. He shared some tips on how he aces his academics. He said that being ahead of time helped him in managing vigorous subjects because studying only whenever you want can be another barrier in reaching your academic goals.
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Obligacion also stated, “I also definitely recommend dividing big, daunting tasks into smaller, more manageable chunks because much of the stress a student experiences comes from the feeling of being overwhelmed by the magnitude of the upcoming task, and breaking up big tasks gives you a fulfilling sense of accomplishment when you finish each one.” Lastly, he recommends reading and going beyond what is published in the book to learn more such as having a reputable source of information when it comes to accounting subjects and reading the International Financial Reporting Standards (IFRS) itself as this significantly helped him in his studies. Aside from giving his academic tips, Obligacion has his uplifting message to everyone to celebrate their own progress. He said, “Exam scores, numerical feedback, and labels can only attest to a fraction of what you are most certainly capable of. The most important thing is that you know that you are making progress each day... It doesn’t have to be astronomical progress.” He remarked to have fun and gain memorable experiences, having been stricter on himself before that he didn’t allow himself to indulge in those. Finally, he expressed that each and every one of us is not limited based on what the lens of this society chooses to perceive, so brave your life, and live the way you want it to. A COMEBACK FROM SETBACKS: JEALAR LAZAGA The UST-Junior Philippine Institute of Accountants (UST-JPIA) is home to strivers of excellence and strong-willed achievers yet to become the country’s professionals and industry leaders. Despite setbacks, these individuals persevere as they get driven by purpose, dedication, and love for their craft. This is what makes them stand out, worthy of recognition. Achieving greater heights is one of the many feats of one Jealar Lazaga, a wellrounded JPIAn emanating passion and excellence.
one of the chosen 25 out of 1000 prospects who received unparalleled training from the country’s most renowned corporate leaders and entrepreneurs. In his undergraduate years, he
won Mr. Ambassador of Goodwill Philippines 2018 representing NFJPIA-NCR, and was consistently elected in the student council as he worked his way up from being a first year batch representative, to assistant treasurer, to treasurer, and finally leading the UST-AMV CoA student body as president. To date, these are what he says are his proudest moments – from serving the student council for three years,
A Comeback from Setbacks: Je alar Lazaga
being part of the Top 25 Marketing Young Leaders, being a national ambassador for Goodwill, and finally, landing a position as a future leader in his dream company, limits seem to be unknown to him. But in these trying times, more than the certificates, distinctions, and rewards that he received from his hard work, there is one thing that he is most proud of:he considers existing and thriving as his proudest moments, and we could not agree more. It is truly challenging to be motivated and productive in the current situation amidst the uncertainties, but a true JPIAn like him never lets anything get in his way to achieve victories, whether big or small.
Being an accounting student is already undeniably hard, but he never closed his door to new opportunities and greater responsibilities of being a part of the student council. He simply fell in love with what he did as a student leader, so instead of feeling like he was balancing these two overwhelming responsibilities, he was integrating them. Indeed, if you love what you do, your inner fire and
The Stellar Performance. As they say, live your life to the fullest – surely this is what Lazaga did. At just 22, he works for Unilever in their Unilever Future Leaders Program and Customer Development Operations. He was also a former trainee at Markprof Foundation’s Top 25 Marketing Management Trainees where he was
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WHEN PASSION MEETS PURPOSE: MARION JASPER TAGLE clarity in terms of how he can deal with things moving forward. As Someone Who is an Inspired Leader. The impact of others on us shape the many actions, attitudes, and viewpoints we could have towards the world. Surely, Lazaga would not be the person he is now without getting help along the way. He gains inspiration and motivation from a lot of people, especially those that are the best in their own fields, may it be finance, marketing or sales. Of all people, according to him, the one person who really made a difference in terms of how he views things is his mother. “She is an OFW mom and it just amazes me how resilient she is. The effort of going the extra mile, even living outside the Philippines for almost 25 years inspired me to be gritty and determined. Everything is possible if we could all just give ourselves the right push and give twice the effort.”
motivation just keeps on burning and pushes you to thrive in all aspects of life. Moreover, the strongest people he met, the inspiring stories they shared, and their voices that needed to be heard are what kept fueling his passion to be an empowering leader. Conquering with a Clear Vision. People are always entranced by driven and passionate individuals like him. As a person to look up to, it makes a lot of people wonder: what motivates him to achieve? What is it that pushes him to do more? For Lazaga, he makes sure that he has a clear end-goal in the things that he does. “That, I think, sets my actions. I make sure that it leads to a certain end goal.”
Lazaga followed up and said that it never gets easy because there are still a lot of questions to ponder onn – Will this be something I want to do? Will this help me support the life that I want? “It can be short term, as long as you know you are building up yourself into something that you really want to do, and mind you, it is normal to change that certain journey the way you want it to be,” he said. Doing college all over again is a distant thought that occurs to many. Having to relive it and do things differently becomes appetizing to those with regrets and would want to correct past mistakes. According to Lazaga, the idea of living the college life once more sounds great, but to do it differently is something he would not do. “Sure, there are things that I could have changed or things I could have focused more on, but those very crucibles were present to give us the growth that we need,” he said, always believing in the mantra that there is no growth without discomfort, because to go through tough times is what makes him more resilient and what gives him more
To spark hope to the current JPIAns, he wants to leave this message, “We all have different stories to tell, different battles and there is uniqueness in the things that we love doing. Never let anyone rob you of the chance to write your own beautiful success stories.” For him, it is the extra push and showing up to every uncertain path that will really make a difference in one’s life. After all, he’s someone who exactly did the same and went beyond the borders of everyone’s expectations. WHEN PASSION MEETS PURPOSE: MARION JASPER TAGLE A routine that became a habit for AMVians is finding that perfect spot where we can busy ourselves with the regular stuff—studying, number crunching, and memorizing theories. Just like a typical AMVian, the long streets of Dapitan and the main library became the home of Marion Jasper Tagle in doing these things. Being the overachiever that he is, he graduated Cum Laude of Batch 2020, a recipient of the Benavidez Outstanding Award, and the Most Outstanding Delegate of UP-JPIA’s ASSET (The Accountancy Students’ Seminar and Extracurricular Training). He also represented the UST-AMV College of Accountancy (UST-AMV) in various
competitions, like the 22nd NYMC Cup 2, the 18th NCR Cup, the Pylon Grand Case Competition, the ASSET Quiz Bee, and the 15th Charlwin Lee Cup. Another milestone that he just recently achieved is passing the U.S. Certified Management Accountant last December 2021. Known for being well-versed and adept at accounting given his commendable background, he aspires to be a renowned educator someday—a dream brought by his passion for learning and sharing his knowledge to his fellow AMVians. A Recollection of His JPIAn Experience. Tagle found his lifelong friends and passion in UST- JPIA, for which he is grateful. Being the greatest highlight of his college life, he stated that JPIA is indeed the best of the best. “This is where I felt at home and seen. My life in UST and the 5 years I have spent here are definitely the best years of my life.” Of all the competitions he joined in, he recalled the ASSET competition to be the most memorable. This was where top accounting students across the Philippines met and shared similar experiences of crests and troughs in the course. Being in a room full of competent people, he noticed how everyone was better than him, but this fact did not make him doubt himself. In fact, he became even more motivated to reach greater heights. What made the experience more remarkable were the friendships he made in the competition. “Aside from being amazed by these people, the best thing about this event was that I was able to acquire life-long friends from all around the Philippines who share the same love for accounting,” he added. Beyond the Ivory Tower. Beyond academics, it is undeniable that Tagle possesses this testamental passion for education. His dedication to compete and teach served as the impetus to pursue being an educator and CPA reviewer someday, laying his plans to get a Masters in Business Administration (MBA). He actually has made the habit of posting some of his personal accounting notes on his social media to help fellow accounting students. With this, he’s able to fulfill one of his many life’s purposes: to impart
what he has learned through the years. He said that being the committee head of UST-JPIA Mentors’ Circle allowed him to pursue his passion for teaching. His fulfillment comes from being able to help everyone as much as he can through accessible online accounting threads that he makes or through classroom tutorials. “Even through random encounters in the hallway, I (always) do my best to help everyone, especially with regard to their questions in accounting. Aside from teaching accounting, one of my main goals is to also let everyone learn to love and appreciate it.” Surmounting the Hurdles. Hurdling the four corners of our college is a tough challenge, but Tagle assured that all those nerve wracking moments he encountered in his college years were definitely rewarding. In his current profession as a Transfer Pricing Consultant at Deloitte, those experiences helped him become more resilient, stating,“UST-AMV’s tough love has helped me to be more resilient and hungrier in my current job position.” In order to survive this tough love of the college itself, the pieces of advice he could give for studying and even to appreciate accounting is to embrace the reality that it is indeed very technical, and to take into memory that the International Financial Reporting Standards (IFRS) is principles-based and not rules-based. He mused: “everyone may know how to compute the numbers, but not everyone can explain the story behind these numbers.”
“I am proud of you, my fello w JPIAn..."
"...I promise that you will achieve great things as long as you believe in yourself.”
As someone who’s certainly passionate in deed and purpose, his message to his fellow JPIAns is to always remember that every trial we face has a purpose. Being dubbed“survivors,” he also reminds us that we have faced not only the toughest exams but also our stubborn selves. He hopes that this message resonates with everyone as we combat our doubts, and that we should know how not giving up can lead us to places unimaginable, and how a bit of self-trust can help us do the most unimaginable feats. “I am proud of you, my fellow JPIAn. I promise that you will achieve great things as long as you believe in yourself.”
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HUMANS OF JPIA you love, you’ll never work a day in your life.” Perhaps the concept of having accountancy, and all those related to it, as your passion is what makes learning it bearable and easier to deal with. This was not the case for De Recto. “Days on end, we tend to study accounting theories and terminologies. For a person that does not have a keen interest in these things, it will be quite tricky, daunting, and challenging to be kept motivated in learning,” he mentioned. De Recto expressed that each day felt like a struggle to learn, leaving room for doubt and frustrations. In retaliation, he tried out coping mechanisms to help with his remaining days in college. Active participation in student organizations was a godsend, with it being an effective diversion of his attention from stressful situations. To him, UST - Pax Romana and UST - Junior Philippine Institute of Accountants were his go-to organizations for relieving stress, socializing, and doing the things he’s passionate about.
HE WHO FOUND HIS MATCHSTICKS:
John Derick De Recto Motivation is a driving force through which people, regardless of the circumstance they are in, endeavor to attain their goals and fulfill a necessity. As students of UST - AMV College of Accountancy, motivation is what makes us determined to overcome the never-ending struggles we face, from the alienated accounting vocabulary, nerve-wracking concepts, and soul-crushing numbers pressed on our calculators. However, even the ardent flame of an igniting candle falters with just a whisper of the wind. Just like the candle, the motivation that keeps us going can be easily shaken by our
emotional, physical, and mental exhaustion brought by the feelings of academic stress and fear of failure, hence, burnout. Utilizing online platforms for education amidst a pandemic might’ve only made matters worse. No one was exempted from being trapped in this exhausting situation at least once in their lifetime, not even John Derick De Recto. As a recipient of numerous awards, such as the Navarro Amper and Co. Leadership Award and Pope Leo XIII Community Development Award, as an educator in the UST - SHS under the Accountancy, Business and Management Strand, a Certified Management Accountant, Certified Bookkeeper, among others, he was also once an AMVian, just like us. A trip down the UST - AMV College of Accountancy memory lane. Marc Anthony once quoted, “If you do what
The JPIAn Avenue. The UST - JPIA chapter is viewed as the preeminent student organization representing the accounting students of the University of Santo Tomas which provides opportunities for its members to showcase excellence in the accounting realm, multimedia arts, music, and hobbies, as mentioned by De Recto. Upon being asked about his involvement in the college-based organization, he brought up, “In my case, I was involved in the Mentor’s Circle. I remember days wherein I teach lower batchmates in accounting, being involved in community development to guide the partner community participants or even as the lecturer itself.” In his final year, he was able to represent UST - JPIA in DLSU’s Exceed and in the PUP Pylon Cup, bringing home Champion and 1st Runner up, respectively. De Recto mentioned that being involved with organizations can
help in developing character, values, and skills (especially leadership roles) that could be useful in the industry. He added that organizations pave the way for a multitude of opportunities and memorable experiences, on top of being a bridge to people in the profession. Despite the additional responsibilities, the pricelessness of seeing the people he’s bonded and shared moments with made joining the organization worthwhile. Life after college and leaving UST-JPIA. After a while of thinking about what path he would choose, he realized that he was innately attracted to learning and experiencing new things. making him an educator, an Internal Audit professional, and the co-founder of a startup business. He also went back to studying by taking up courses in data analytics and data visualization. When asked what kept him motivated through the years and in this time of pandemic, he said it was the thought of the people that relied on him, the work that they do, and the people being motivated by his works. To current Thomasian JPIAns, he said, “It's not the failure that you derive value from, but the lessons, experiences, and success that is a product of that failure, is what we can derive the value that we possess.” Once the whisper of the wind turned an ardent flame into a wisp of smoke, it does not signify an end of an impassioned journey. It may be put to a halt but this situation calls for having a support system in charge of reigniting that flame. As for De Recto, he found matchsticks that helped him avoid burnouts and kept his motivation thriving. SELF-METAMORPHOSIS: MARASIGAN
LOUIE
GENE
Whether you are undertaking a Bachelor's degree in Accounting Information Systems (BSAIS) at the University of Santo Tomas or burning midnight oil reviewing at the CPA Review School of the Philippines (CPAR), chances are you know about one Louie Gene Marasigan—who has a scorching passion for educating the young aspiring accountants of our very own college, the UST - AMV College of Accountancy (UST-AMV).
Mr. Louie Gene Marasigan is the chairperson of Bachelor of Science in Accounting Information Systems (BSAIS) at UST - AMV for the Academic Years 20202021 and 2021-2022 and an Advanced Financial Accounting &
Reporting (AFAR) Reviewer at the CPA Review School of the Philippines—some of the achievements he takes pride in. In addition, he served at FEU - JPIA from 2019 to 2021 as their former adviser and previously worked at P&A Grant Thornton as an audit associate. Without a doubt, Marasigan is a youthful force to be reckoned with, consistently pursuing his personal motto of “Saving the world, one accounting problem at a time…” But, one can’t help but
SelfMetamorph osis: Louie Gene Marasigan wonder—how did he get here? Roots: Origins of You. Just like the others, Marasigan’s journey starts from where he came from—his family. “I come from a family of professionals who also strive to be the best in their respective fields. It is difficult to stand out and be noticed here,” he answered when asked about how his environment shaped him and his perspective of the world. Because of this, he felt like all his achievements [from passing the CPA Board Exams to serving as a chairperson in one of the leading universities in the country] were more like parts of a checklist that needed to be ticked. Nevertheless, the tremendous weight he carried on his shoulders became his motivation, the fuel that keeps igniting the fire inside him. His family, however, weren’t the only ones who made a big impact in his life. He recognized Mr. Christopher German—a man with a similar passion in teaching— as his paragon when he first started out his professional teaching career. He further added that Sir German was there to assist him when he first started his career at FEU by recounting to him his own experiences as a college instructor, his mistakes, the elements that made him successful,
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HUMANS OF JPIA academic field when he could’ve been earning ten times as much in private practice, even until now. On the other hand, some of his college acquaintances who claimed they wanted to teach as well ended up remaining in professional practice because that’s what they preferred. According to him, there is no onesize-fits-all guide for everyone because we all have varying wants and needs. All we have to do now is figure out what these are and make them realities. Mr. Louie Marasigan wants to lead by example. While most would have some preconceived image on how they would have wanted to be remembered, he chooses, instead, to let his actions speak for themselves, for he will reap the fruits of his labor–the fruits he will continue to impart for many generations to come.
and the people he encountered in his journey. Through him, Marasigan was able to shape and develop the kind of professor he wanted to be. The two continued to conduct "mentoring sessions" once every semester since 2018, and Marasigan was immensely grateful for them. The Stalk: A Strengthened Resolve. With his roots firmly in place, he became even more tenacious during his time as a student in AMV. He mused, “I think we can all relate when we say AMV is not a stress-free environment. The number of concepts we have to master in a limited period of time is no joke.” However, despite the trials and tribulations, he managed to gather up enough courage to try and confront his challenges head on—well, most of the time, at least. Despite all this, he has no regrets, and continues to be happy with the path he
chose for himself. “For me, if I enjoy what I am doing, even if it does not reward me directly, I will still consider it as time well spent.” The Fruits: Sharing the Fruits of his Success. The notion of shaping the next generation of professional accountants has always, to this day, been the driving force in him to give his utmost effort in teaching. Leading the young to become future industry leaders and instilling in them the proper mentality are his foremost reasons to truly feel like he is saving the world, one accounting problem at a time. When asked what advice he could impart to all these fledgling accountants, what he said was short and simple: pursue what you want to do, or what you need to do on a regular basis. He couldn’t recall how many countless people have told how he’s squandering his talents in the
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THE LEDGER
Literary
Changes BY ANGELICA FERNANDEZ
The last chapter of the year Has turned to its tenth page Snow as white as the clouds That gathered above our heads on a sunny day Blanketed the leftovers of autumn Lakes that were once brimming With marine life and playful children Now frozen and still There was no doubt Winter had finally laid her hands In the valley.
PHOTO BY: NOLI DATUDACULA
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Lakbay: Sa Dulo Tayo Magsisimula REVERSE POETRY
NI PATRICIA JEN M. DEL ROSARIO “Para po,” Nandito na tayo Ikaw ang tahanan ko Sa pagkakataong ito hindi na Kakawala mula sa iyong mahihigpit na mga yakap Madali lang malampasan ang sumpa ng tadhana Basta’t lagi kong dama ang mga palad mo Sino bang nagsabi na Hindi natin kaya Mahal Sabay nating lalakbayin ang byahe ng buhay Saksi ang buong mundo sa ating pangako Kahit ilang beses na naisip na Walang saysay Tuloy pa rin “Tara na,” Magsimula tayo sa dulo Kumapit ka sa bisig ko at Hinding-hindi ko na sasabihing Itigil na natin ‘to
PHOTO BY: JOSH BRAVO
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Ghost BY PIA FRANCESCA L. CELADA
Hantungan Pabalik NI CIANE APRIL BON Malayo pa, pero malayo na; Iyong kinatitindigan, hindi na tanaw ang umpisa. Pangarap na dati’y tinitingala, Ilang hakbang na lamang, abot nang matatamasa.
She’s yearning for someone who sees what’s beneath her skin Including the constellation of thoughts inside her mind Barefoot, dancing under the stars Her naked body shimmered like glass – A thousand reflections of herself Shining, gleaming light in the dark The light passed through the haze And at the far end, she sees herself She remembered she longs for someone Who will bravely explore her obscurities with her Women just like me — she thought.
Alinlangan sa mas dalita pang pagdadaanan, Tila itutulak ka pabalik sa pinanggalingan. Ang pagsuko’y hindi bahid ng kahinaan, Maaaring pahinga lamang ang kailangan upang muling malinawan. Malayo pa, pero malayo na; Bahagi ng daan sa hantungan ang pangangamba. Sarili’y pagkatiwalan, layunin ay laging tandaan, Dahil walang nakararating sa paroroonan nang hindi lumilingon sa pinanggalingan.
PHOTOS BY: NOLI DATUDACULA
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THE LEDGER
Literary
Just the thought of you makes it so easy to write, but it’s rather difficult to find the words that capture you right, so please be patient for it is not as easy to rhyme as it is to admire you and not think about it is a waste of time. A heavenly body you are rightfully so, enchanting us all with your irresistible glow, seeing your crescent smile could already be a glimpse of heaven for someone like me. I thought this feeling of wanting would be enough, but you’re that one thing I could never really give up, because even if I bare to you my most naked truths, you’d still show up tomorrow proving that I have nothing to lose. If I could tell you directly, believe me, I would, but for now I shall hide it and let others be fooled that although the words I poured out of me are not far from true, Beloved, do you really think I was just talking about the moon?
Heavenly BY MARGAUX ISABEL MORENO
PHOTO BY: JOSH BRAVO
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Literary
THREADBARE BY: DAVID BRYAN BOBIER
Faltering my lethargic body way out of campus All I can hear are footsteps of phantom remorse Larking my jacket to conceal my troubling heart Lurking the comfort that has been worn out by yours. During those times, your sweet face makes me agitated Nuisance are you to stab me with a thousand bluffs Gritty am I to wear my heart on to my sleeve Only to feel that I bear a face a mother could only love. Unpleasantly stained my jacket whenever you wear it, To be crucified by your conceits and eat my heart out One nerve to sew every inch of lifeless fibers into your body Fidgeting my cuffs to release all my grudges with stout. Lostly walking on the road as my love for you is fleeting Over my dead body, I have a life now that’s heaping Vesting my lost cause for you in this piece again, potent, that Even loose threads of my jacket will ever be weeping
PHOTO BY: TRIXIE CUEVAS
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Literary
FATE MASK BY CHRISTINE JULIANE PASCUAL Pensive for a moment to fathom Lacking the bid of farewell, my dear home Obliviously wandering through the route My surmise, a path of elation though ruth. Keen sight of the clear skies A purr of goodbye to our morning hi’s Beneath the mask, gloom remain concealed Yet my glistening gaze tries to reveal. As the soldiery winds trail inside Aperture is kept open for melancholy to subside With the embrace of a morning warmth, Oh, at once, my heart ceased to whimper. A new beginning to seize Oh, my old life I would barely miss Cheerio, howdy to the fate awaiting The one for so long I’ve been wanting.
PHOTO BY: JOSH BRAVO & GILLIAN SORIANO
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The SEA WHO CHASED the sky BY TRISCEN GREY G.BALUYOT
I am one with the vast sea Pushed by the wind of endless possibilities – Moved along with the songs of sirens that lured sailors like the lore Swung by the violent storms that led the boat crashing ashore. I tried to reach the sky, But I had no wings to fly. In the end, I lost, left did disappoint; The sky has no limit, but the sea has its crashing point. I am the vast sea Moved by the wind of possibility – Pushing my limits until no more Like crashing waves hitting the shore.
PHOTO BY: GILLIAN SORIANO
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THE LEDGER
Literary
GUHIT NI JESSICA CYRYLL BONDOC Ilang taon na din pala ang lumipas, Mga salita mo’y unti-unti nang kumukupas. Ngunit sa gitna ng libo-libong alaala Ikaw parin ang aking nakikita – Hindi malilimutan, hindi mapapalitan Mananatiling nakaguhit sa aking isipan. Kahit ang tayo ay isa na lamang larawan Na siyang mananatili sa malayong nakaraan. Patawad kung ako ay nagbalik Sa lugar ng ating unang halik Upang ika’y bigyan ng isang huling liham. Nagmamahal, paalam.
PHOTO BY: JOSH BRAVO
Vol. 24 Is. 2
1
HOME BUDDIES BEYOND BLANKETS, IT'S PERILOUS
We have been forced to stay in our homes because of the unprecedented pandemic, relentlessly trying to figure out how to cope. Being cooped up in our rooms for too long has been mentally draining. Regardless, as the seasons changed, we’ve gradually adapted to this kind of set-up, even if there could be a shift from the discomfort within the four blue walls to the solace of our duvets. So–from melodious sounds of country, pop, and indie, to reminiscing pandemicinduced hobbies, being involved in world issues like climate change, and fiddling with try-worthy hacks on surviving exam seasons, we try and dabble with anything to ease the boredom within the comfort of our homes.
1. Home workouts
Hidden Gems to Listen to While Vibing at Home
4. Watching documentaries Watching documentaries helps expand our knowledge by picking what YouTube and Netflix (among many streaming sites) have to offer from subjects as wide-ranging as politics to unsolved mysteries.
Music helps in a myriad of ways, from boosting our energy to relaxing the mind with mellow tones. Depending on what we feel like listening to at home, here are some hidden gems you might want to check out! 1. During these challenging times, let us not forget to be kind to ourselves and take the time to process things gradually. Remember that "It's Okay" to rest. 2. Our pets can change our lives enthusiastically. They are the glowing "Big Star" in our challenging times. 3. Feeling groovy while wanting to focus on self-development? Here's "Amoeba"! 4. Sometimes, we want to dance the negativity away and not mind "What You Think About Me". Bet you’ve already tried this during the lockdown! While we are on lockdown, we have tried things beyond the normal just to be preoccupied. Here are four things you've probably done to keep the boredom away (if not, what are you waiting for?)
Probably, some have started exercising for fun when the pandemic started and found out that it is beneficial in several ways! 2. Learning a language Various applications could help us learn a specific language (e.g., Duolingo) during the lockdown to pass time and keep our minds sharp. 3. Learning your way around the kitchen There are many cooking channels on YouTube in which we may have discovered that we are good at baking or cooking and turned that discovery into a new hobby.
What to do to stop climate change?
4. Get involved in politics. With the previous national elections in our country last May 9, 2022, we should see to it that the politicians' platforms support climate policies to get the government engaged with the alarming situation on planet Earth. Study hacks to ace UST-AMV’s exams! The semester has drawn to its end; we’ve done our best, and it’s definitely alright to take a well-deserved break. But there’s nothing wrong with being prepared, so here are a few study techniques you could try next time! 1. Pomodoro Technique Picking a task and using a timer to break down work into intervals, traditionally 25 minutes in length, separated by short breaks; after completing four sets, you could do longer breaks! 2. Practice Retrieval
Recently, scientists protested for climate change, raising the alarm on planet Earth. As students, here are the things that we can do in our own little ways at home!
The notion of retrieval practice is founded on the concept of recalling something afterward. It is much more efficient to remember and write down the solution on a flashcard than to assume we know the answer and flip the card early.
1. Educate yourself.
3. Spaced Practice
It is necessary to advocate for change and become active; most importantly, it is critical to understand why we do it. Knowing will enable us to make better-educated judgments and achieve long-term behavioral and lifestyle improvements.
Instead of cramming the night before, spaced practice encourages us to study over a more extended time. It enables the mind to link thoughts and constructs information that may be readily remembered later on.
2. Cut down on our carbon footprint.
4. The Feynman Method
We may lower our footprint by turning off lights when not in use, taking shorter showers, and eating fewer meat and dairy products.
The Feynman Technique is a quick way to understand an idea by expressing it in short and simple words. It is founded on the concept of trying to explain things simply if you want to comprehend them thoroughly.
3. Be engaged communities.
with
our
respective
Taking the time to participate in local conservation activities is the right approach to help against climate change. Working with local organizations will help to connect with larger communities.