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@imzwis

Joined 9 September 2020 · 62 posts

just always keep on fighting

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i@imzwis

MUST READ! For students. This article is a transcript from our research entitled **Factors that Influence Accounting Students to Choose Auditing as a Profession**. This means that this article is all about accounting. Over the years, accounting industry have been a job necessity where every business that operate needs a practitioner for such profession. In the Philippines, as stated by Joel Tan-Torres, former Chairman of the Professional Regulatory Board of Accountancy of the Philippines, it appears that the country has the “oldest” accountancy profession in Asia. For this reason, the country may also have the largest number of qualified professional accountants among Asian countries. Based on the records of Professional Regulations Commission (PRC) last 2018, there are 188,203 Certified Public Accountants (CPA) in the roster of Board of Accountancy (BOA). There is a great interest in accounting profession among Filipino students based on the statistics from Commission on Higher Education (CHED). It stated that in years 2015 to 2017, there were about 160,622 enrollees in Bachelor of Science in Accountancy in 572 CHED-registered schools (Tan-Torres, 2018) Accounting practice in the Philippines is divided into four (4) different areas or scope. These areas are: (1) Public Accounting, (2) Commerce and Industry, (3) Government Accounting, and (4) Education or Academe. Accountants who practice public accounting are mostly working individually or in accounting firms to provide an audit and attestation, tax preparation and planning, and advisory services to their clients. The accounting practitioners on commerce and industry on the other hand, serves only one company, hence is also called private accounting. Private accountants provide a stuff function which supports the company by performing accounting-related tasks. Moreover, accountants in government accounting works in government agencies helping them to forecast, plan, budget, and allocate government funds. Furthermore, academe practitioners of accounting are engaged in teaching the profession into new generation, as well as research, and training and development. Additionally, as stated in an online article on Fresh Books, there are eight (8) branches of accounting. Those branches are: (1) Financial Accounting, (2) Cost Accounting, (3) Auditing, (4) Managerial Accounting, (5) Accounting Information System, (6) Tax Accounting, (7) Forensic Accounting, and (8) Fiduciary Accounting. Financial accountants are engaged in recording, classifying, and summarizing of business transactions, and preparing and presenting financial statements to be used by internal and external users. Financial accounting is concerned primarily in processing of the firm’s historical data. Managerial accounting on the other hand, focuses on providing information the benefit of internal users or the management (Accounting Verse, 2021). Managerial accountants are engaged in the analysis of financial statements, cost analysis, budgeting and forecasting, and evaluation of business decisions which deals with the needs of the management rather than focusing on strict compliance with Generally Accepted Accounting Principles (GAAP) (Accounting Verse, 2021). Cost accounting is most often considered to be a subset of management accounting. Cost accountants are responsible for the recording, presentation, and analysis of manufacturing costs. They also analyze actual costs over budgets or standards to help determine courses of action in the future with regards to the company’s cost management (Accounting Verse, 2021). Moreover, auditing is a branch of accounting that is divided into two (2) functions, external and internal auditing. External auditing is usually those who practice public accounting, wherein an auditor examines the financial statements of an independent party with the purpose of expressing an opinion as to fairness and reliability of the presentation and compliance with GAAP. Internal auditing refers to evaluating of the adequacy of the internal control structure of the company by testing segregation of duties, degrees of authorization, policies and procedures, and other controls implemented by the management (Accounting Verse, 2021). Tax accounting is a branch of accounting where the accountants help their clients follow rules set by taxation authorities. This involves tax planning and preparation of tax returns as well as the determination of income tax and other taxes imposed by the government. They also provide tax advisory services such as way to lessen taxes legally, evaluation of tax decision consequences, and other tax related matters (Accounting Verse, 2021). Accounting information systems (AIS) includes the development, installation, implementation, and monitoring of accounting systems and procedures being used in the accounting process. This involves the employment of business forms, direction of accounting personnel, and software management (Accounting Verse, 2021). Fiduciary accounting on the other hand, includes handling of accounts managed by the authorized person with the custody and management of property of or for the benefit of another person (Accounting Verse, 2021). Lastly, forensic accounting includes court and litigation cases, claims and dispute resolution, fraud investigation, and other areas with regards to legal matters (Accounting Verse, 2021). Due to the variety of accounting professions that an accounting student could take, the question arises as to what are the factors that influence the students to choose an accounting career path. However, in this study, the researcher aims to focus on determining the factors that influence an accounting student to particularly choose auditing as a profession. Whether it is due to intrinsic or extrinsic motivation, or third-party influences. Thank you for reading. God bless!

i@imzwis

Courage **“COURAGE”**             Living in a world full of judgmental people who makes a conclusion without making prior research and does not even seek for truth or valid reason is truly a pain in the neck.   It is usually pitiful to see someone stutter and they cannot help it; More especially if that person loves to perform in public, but Meghan Washington makes an exemption. She serves as an inspiration to many. She stood up and face her fears regardless of what people may say even if it will affect her career as a professional singer or people might make fun of her speech defect.   Meghan lives all her life in the mortal dread of public speaking. Ever since it seems hard for her to speak fluent in a natural voice and words composing of ‘st’ becomes her kryptonite. But then, she still makes some techniques on how to cheat her condition by means of singing as it is the only way for her not to stutter and look fluent in what she wants to say. We and people of her condition have one thing in common, it is our love to sing as singing is one of the most artistic ways to express our emotions. Therefore, Meghan is not just an ordinary woman who has speech defects, she is an artist and she was great in her creations.   She should not be compared to a normal individual, simply because that girl is an extraordinary person where only a few can do what she did. It takes a lot of courage to face your greatest fear and she has enough amount of it to speak publicly despite living in the mortal dread of public speaking.   Allow me to quote Mr. Jose Olaguer’s statement as he once performed in Balangkas poetry recital, ***“you don’t need to be the best to make art”.*** To be an artist all you need to have is the heart that touches the soul of your listeners/ viewers; and Meghan Washington does it without a doubt in her speech in TED Talk. Among all the public speakers I have watched so far, only she has told me indirectly that people with certain defect or disease is not someone to be pitied for but someone to be inspired of. She told me and everyone watching her speech that there is nothing to be afraid of but there is something we must try which is the courage to step outside our comfort zone and change our perspective in life as we turn negative things upside down making it a positive and inspirational actions. She told us that lesson figuratively where only a few individuals are able to comprehend.   Meghan Washington for me is not someone we should be pitied about but someone to be inspired of. If you pity her instead of being amazed at what she can do and what she has done, then it is you that the people should be pitied of. Simply because your eyes are closed to the great things in life. You only see the things unnecessary for living happily. You were imprisoned by your negativity and does judgment without seeking for valid reasons. It is you that people should be pitied if you do not see what the essence of courage is and what can it do to someone’s life like Meghan.   Before I end this article I just wanted to leave this message as a reminder to everyone. *"True inspirations are not always those people who make extravagant things in life, but also the people who step out of their comfort zones and conquer their fears. It is because* ***life is not always about winning, sometimes it is about trying."***

i@imzwis

Hi there! remember my contest? https://read.cash/@imzwis/020-upvote-contest-update-038dc3b2 Due to some personal reasons, I end the contest earlier than the prior announcement as I will be busy this coming Sept. 25, 2020. So before I leave read cash for a while. I gonna fulfil my promise upvote. To all the participants just check the link you send in the comment section. I already distributed my points to that one lucky winner, and also I decided to give consolation price to all the participants. That's all and thank you.

i@imzwis

$5 Bonus upon Signing up Hi there! are you looking for some sites where you can earn real money? Just click unto this link: https://payperwatch.com/register/BGNMX The rules are simple. Just listen to music, watch videos or view photos and you will earn $0.25. The minimum withdrawal is $20 and if you sign up thru my link you will receive $5 bonus right away. With regards to its legitimacy, I already checked it thru scamadviser and it says that its safe and it also have positive reviews. So there's nothing you have to worry about.

i@imzwis

$0.40 Giveaway Hello there, My point now moves up from freezing for 3 days. Plus the kindness of generous users, I now have $0.48 here in my read.cash account. As promised, I will raise the amount of upvote in my contest. ***Before, I only offer $0.20 because that's all I have.*** ***Now, I am offering $0.40 for whosoever that could give me the best article that would instill into my mind.*** If my points move up again, I will raise the points once more and if it exceeds $1.00, I will not just choose one(1) winner but will reward my top picks. I will end the contest on September 25, 2020. For those interested users. Just click this link for more information. https://read.cash/@imzwis/020-upvote-contest-update-038dc3b2 That's all, Thanks

i@imzwis

A special thanks to @Mars_byahera for her generous upvote.

i@imzwis

Panatang Isinumpa **Panatang Isinumpa** *Ni: Ely Ver Romantico (imzwis)* *BULPRISA 2019: Spoken Poetry Silver Medal (Official Piece)* Nauuhaw ako Nauuhaw ako sa bawat patak ng pang-unawa Nauuhaw sa bawat kabataan at mamamayan na may pagmamahal sa bansa. Minsan talaga mapapaisip ka na lang Mapapatanong… Mga bayani ay nagbuwis ng buhay ngunit para kanino at para saan? Para sa ating mga kabataan na walang pakealam? Para ba sa ating mga kabataan na duwag sa pananagutan? Tama ba na kanilang dugo ay dumanak para sa bayan? O isa itong malaking kahangalan? Anong silbi ng kanilang paglaban? Kung tayo mismo ang mga taksil at salarin na humuhukay sa libingan ng sarili nating kasarinlan at kalayaan. Nasaan ang bayan aming pinagbuwisan? Ako si Rizal, sa malungkot na hakbang patungo sa Bagong Bayan. Sa sandaling hinarap ko ang araw at ang katawan ay yumakap sa lupang sinilangan. Ako si Bonifacio na sa bayan ay buong katapatang nagtanggol alangalang sa kasarinlan. Ako si Del Pilar, ang batang heneral na sa murang edad ay humarap sa mananakop ng buong katapangan at walang halong pag-aalinlangan. Ako si Rajid Bulig, sa trahedya ng Bocaue Sa tawag ng pangangailangan ay lumusong sa tubig na putikan at iniligtas ang nalulunod kong kababayan. Kapalit man nito ang sarili kong buhay at tuluyang mahimlay doon sa karimlan. Sila ang patunay na sa kabayaniha’y walang edad. Hindi mon a kailanagan pang humawak ng sandata at armas. ‘Pagkat sa simpleng pagtulong, kabayaniha’y mababakas. Ako ay isang kabataan, isang bagong bayani ng bayan. Isang kabataan na mulat ang isipan Isang kabataan na may pagmamahal sa kalikasan Isang kabataan na malasakit sa kapuwa. Subalit ako’y pinanghinaan ng loob Ako ay nalungkot at ang aking hinagpis ay walang pagsidlan. Tayo ay hindi pinalad sa panibagong henerasyon ng kabataan. Isang henerasyon… na ang pagtulong ay kasalanan Isang henerasyon… na ang malasakit ay kaplastikan Isang henrasyon… na wala kang halaga kung hindi ka kailangan At kahit pa para sayo sila ay kaibigan Hindi ka pa rin nila ibibilang sa kanilang samahan kung maling gawi nila ay ‘di mo magawang sakyan. Tama nga ang sinabi ng heneral na si Luna, Tayo ay may mas matinding kaaway higit sa mga dayuhan, ang ating sarili! Ang kabayanihan ay isang pananagutang panlipunan. Ito ay isang panata at sumpa. Ito ay isang panata na kay hirap tupdin at isagawa Sa isang mundong isinumpa na puno ng matang mapanghusga. Ito ay isang panata na nagpapakita ng malasakit sa kapuwa Subalit ito’y sumpa na sa atin ay nagtuturo na mawalan ng pakealam sa sarili. Ito’y isang panata na kay hirap ipakita at ipaunawa Sa mga taong iba ang paniniwala Mga tao na nahihirapan na sa tuktok ay bumaba. Ito’y isang panata na sa kabila ng panghuhusga ng iba ay kailangan pa rin natin ipagpatuloy. Ipagpatuloy, ‘pagkat ito ang patunay ng iyong kabayanihan at pananagutan sa bansa. Bansa na siyang iyong sinilangan, pinagmulan at kinalakihan. Kabataan, tumayo ka at kumilos, magmahal at magmalasakit ng walang halong pag-aalinlangan. Kabataan, tumayo ka at kumilos, tumulong ng walng hinihintay na kapalit. Huwag mong intindihin ang sasabihing masama ng iba. Ito ang iyong tungkulin sa iyong Diyos at bayan At sa ganitong paraan mo lamang maipapakita ang tunay na kabayanihan at totoong kahulugan ng pananagutang panlipunan. *Mangyaring magkomento at mag-subscribe lamang kung inyong nagustuhan.* *Maraming salamat mga anak ng bayan.*

i@imzwis

Thanks @Her-bert for your upvote

i@imzwis

$0.20 upvote contest (Update) Hi there guys and gals! since it's been 3 days since my points freezes. Instead of withdrawing the last cent I earn, I am planning to just give it away to someone who could give me his/her best article that would stick to my mind. To join, Please do comment the 'link' to your best article below. If you want to subscribe, it's up to you, it's not compulsory. Tell this to your friends, no matter how many. You may mention them if you want to, by any means possible, I just want to read something really interesting. Just read and follow number 1 & 2. That's all I need. *note: Mentioning me in your short post about this giveaway is a plus factor for which I will consider a top priority. It is because by that act of kindness I will see more articles where I might possibly learn new things. If my point moves before this contest end, I will raise the amount of upvote depending on my satisfaction in the article you gave. If it does not move, I am so sorry but $0.20 is all I could give. This contest will end on September 25, 2020, and I will declare the winner right after I read all the articles proposed. **EDITED:** Hi there! as promised, since my points move plus the upvotes from generous users I will raise the amount of upvote that I would give by $0.20 which ends up to the total amount of **$0.40**. If my point moves up again, I will choose not just one winner depending on the points I earned. That's all for now thanks! **Edited:** Due to some technical reasons, I will end this contest earlier than the prior schedule. As I will be busy this coming September 25, 2020. I also have my winner for this event. For all the participants just check the link you send to know if you were chosen. That's all, thanks for all the participants.

i@imzwis

A special thanks to Omar.A for upvote. God bless you always!

i@imzwis

A special thanks to Omar.A for upvote. God bless you always!

i@imzwis

Before we say I love you to somebody we should first understand what is love and the best way for us to understand what love really is, is to reflect how the Lord sacrificed Himself for His children.

i@imzwis

Before we say I love you to somebody we should first understand what is love and the best way for us to understand what love really is, is to reflect how the Lord sacrificed Himself for His children.

i@imzwis

Hi there! I currently in the mood of reading. Will you share to me your best post?

i@imzwis

Ako na Walang Pangarap Ito na marahil ang isa sa pinakamahirap na piyesang aking isinulat. Mahirap hindi dahil sa anyo o estilo. Ni hindi ako makaisip ng pamagat sa simpleng tema na kung tawagin “Pangarap”. Oo nakatatawa, nakatatawang isipin na ang bagay na ubod ng simple sa paningin ng marami ay hindi ko alam kung paano sisimulan at kung ano ang aking ilalaman pagkat wala akong pakialam sa pansariling kapakanan. Gaya ng sa kasabihan, lahat ng tao ay may pangarap subalit ang akin ay di tiyak. Hindi ko alam kung ano ang dahilan, marahil hindi ako tao o di kaya’y sadyang iba lang aking gustong makamtan. Sabi ng ilan, pangarap ko’y nakakabagot, wala daw ako sa hulog Ang iba naman ay napapaisip sa aking katinuan. Ganumpaman, wala akong pakialam sa anuman ang sabihin ng karamihan. Gaya ng kawalan ko ng pakialam sa mapanghusgang mundo na ating ginagalawan. Ang tanging mahalaga lang para sa aking katuwiran ay kung paano ko matutupad ang boring kong pangarap. Hindi tulad sa iba ang pangarap ko’y kakaiba at ito ay nag-iisa. Hindi ko hinangad ang maging pinakamagaling upang makatanggap ng papuri sa iba. Hindi ko din ninais na maging mayaman para lang makuha lahat ng luho sa mundo na aking makikita. Hindi tulad sa iba hindi ako nangangarap para lang ako ay sumaya O mas magandang sabihin na ang pangarap ko ay nakadepende sa iba Pagkat aking kaligayahan ay makitang masaya aking inspirasyon sa pagsulat nitong tula. Isang tula na malaya, gaya ng pangarap na aabot sa mga tala. Isang pangarap, na ako ay maipagmalaki at ituring na biyaya ng mga taong sa akin ay nagpalaki Maging ng mga taong sa puso ko ay mayroong malaking parte. Wala akong akong pakialam anuman ang sabihin ng karamihan Sa pangarap kong boring kung tignan. Mabigyan ko lamang ng karangalan ang mga tao na sa akin ay nagturong magmahal unang-una na ang aking mga magulang.

i@imzwis

love is free but use it wisely

i@imzwis

Your knowledge should be your first investment

i@imzwis

Tamang kain at browse lang sa internet habang may klase.. hahahaah

i@imzwis

Hi there.. I just found a new social media platform that pays. It is almost the same as facebook but here you can earn from posting. Try it for yourself and you might like it the way you loved facebook. click the link to visit page and register: https://www.minds.com/register?referrer=imzwis

i@imzwis

Hi there.. I just found a new social media platform that pays. It is almost the same as facebook but here you can earn from posting. Try it for yourself and you might like it the way you loved facebook. click the link to visit page and register: https://www.minds.com/register?referrer=imzwis

i@imzwis

Love is not a noun to be defined but a verb to be acted upon. ctto