Good day, Sir.

Zimara I hope this five-thousand word essay would make a difference with regards

to your teaching practice especially when you are going to handle new batch of accounting students and

other students who are not in Bachelor of Science in Accountancy but will take accounting subjects. This

essay is compose of negative comments, positive comments, and admiration. I hope you can get what I

wanted to say because I am not good at writing English essays, so I hope you can still understand the

content of this letter. More importantly, I hope this will somehow contribute to your practice as a

professor.

First of all I was impressed on your achievements whenever you tell us the story of your life,

especially the first day you met us, non-abm students, where you first introduce yourself to us. I cannot

imagine how is that possible that you can endure long years of studying and in different field or profession,

and now, you are studying law. Beside from that, my jaw falls when you tell us that you are a former army,

so as expected you are disciplined well. I do not know much about how armies trained their students but

all I know is that, to become a Philippine Military student is hard because they are strict, but even though

it is strict in there, you are still one of the topnotchers.

Next, even though accounting is hard, you can still participate to sports, I wonder if it was me, if I

participate to sports or any other extra-curricular activities, maybe I will failed because I cannot handle it,

I cannot manage my time very well, and I cannot balance extra-curricular activities to my “acads”, those

activities in a regular curriculum. As I expected, it is not possible for you to also pass the Certified Public

Accountant licensure examination without enrolling to a review center, because you are really bright right

from the start. At that time, you said that you are just an “accountant by accident” but I think, it is not

accidental at all given that you are intelligent person. Based on your qualifications, this just shows that

PUP is not “basta-basta” because they employ best professors who can teach chosen students, and you

are one of them. Due to your achievements, it made me hope that you will teach us very well and we will

learn a lot from you.

 Actually, even though some of our ABM classmates told us that it is hard catching up the lessons

with you, I am still excited to meet you, because I want to experience what the ABM students experience

from you. I want to challenge myself if I can cope up with your teaching practice, however I am also quite

nervous, because I know this will be hard, and they are right. It is hard. Yes, it is no doubt that you are

great professor and really an intelligent person, however, just like what others said it will be hard to catch

up lessons with you. Maybe it is because only those who were really an intelligent students can catch up

lessons with you, not the average student like me.

Financial Accounting and Reporting 1, under your supervision, is the most difficult subject that I

take this semester. It is so hard for me to adjust. Though my former professor have thought us many

lessons and prepare us for this situation, I did not expect that it will become so hard for me. Considering

that the subject is hard because it was our major, and accounting subjects are really not easy, the way

you teach us, aggravates the difficulty of the subject. I do not know if others would confess the same

taking into consideration that we have different levels of intelligence or understanding, but this is what I

feel about the subject. The subject is hard.

First of all, before I present my observation regarding to your way of teaching us, I cannot say

anything negative with regards to your knowledge in accounting because you know it very well. You do

not teach us anything wrong or with mistake. In fact, your knowledge in accounting in terms of real

practice, whenever you share it with us, widen up my knowledge in accounting. It also gives me the clue

on what are we going to face when we become accountants. Moving on, with regards on how you teach

us accounting, the problem that I can see is that you are so fast whenever you are teaching us, next you

jump up to another terms in accounting, then going back to the current lesson you are teaching us which

make it hard for me to understand what you really want to teach us, in other words it is hard for me to

focus. Next, you do not really give us guidance with regards on what we are going to review when

midterms or in exam, I understand that you do not want the spoon-feeding system because you want us
to be independent due to your experience in real practice, that it will be hard for us to work in real world

if we continue spoon-feeding system, however, my point is, atleast give us some review pointers in able

for us to focus, it is hard for us, or maybe just for me, to guess what will be the coverage of the

examination. If you can give us pointers that would be a really big help for us. Lastly, I also noticed that

you do not want to check our assignments. It happens when one of my classmates ask you to check the

first quiz or assignment we had, which you refuse to do so because, you said that we should keep on track.

However, our point is we just want to know if we passed the quiz or what would be the results of the quiz.

Even though I present all my observation with regards to your practice in teaching. I also admit

that, I have many shortcomings that also make it hard for me to understand accounting this semester. I

admit that these problems are due to my actions too. I have responsibilities as a student but I fail to do

those responsibilities, and as a consequence, accounting becomes so hard.

“NO CLASS”. Like many of the college students, I am one of those who gets excited when the class

is suspended. Ofcourse, it will give me time to chill, relax, and do whatever I want to, like playing computer

games, browsing news in social media, take a long time chatting with friends, watching movies in Netflix,

watching K-Drama, and any other unimportant things that would not benefit me in my studies. During the

first weeks of the second semester, the time where you were not able to meet us, makes me happy,

because at last, I can finally go home and take some rest, but I do regret it because during those weeks, I

just kill time, how I wish I could read the books that I buy in advance before our meeting, so that it may

not be hard for me to cope up with your lessons.

“Magbasa kayo”. Whenever you tell us to read lessons in advance for us to go with the flow of

the lessons, and for us to understand the lesson, I admit that I do not read it. Although I have time to read,

I forgot to do so because I prioritize other subjects, I just become so dependent to you. I am so assured

that you are going to teach us the lessons that will make us understand it at the same time. I did not even
consider that practicing advance reading would really help me to catch up with your lessons and that it

would be very beneficial to me. I am in college yet I am acting like I am in a high school environment. It is

also my fault why it becomes hard for me.

“Under-the-sun system”. Contrary to my point in the previous paragraphs. I have said that, your

“under the sun system” when it comes to giving exam, makes it hard for me to focus on what items I am

going to review, for the exams. I understand your point why you have to instill that practice to us, it is for

our own sake too. For us to be able stand on our own feet when we apply accounting in real life, because

like what you said, accounting in academe is different in real life practice. I remember your story about

the student who was a board passer, a really bright one, but when it comes to applying accounting in real

life, he fails. Probably because he is only good in academe, in books, but not in a real world, so he should

be fired because he will be a burden to the firm. In the exam you gave to us, I know that all of its content

have been taught to us, I just do not review other parts of it because I was expecting that it will be included

on our finals not on the midterm exam. I become so confident that others will not be covered in the exam

though you teach it to us. So it is my fault for not taking time in reviewing those parts. Even though you

give exams “under the sun”, the content are covered and therefore you have no shortcomings in that side,

it just simply implies to me that I am just an irresponsible students for not taking into considerations the

topics you have discussed to us. That certain point of my life as a college student, give me lessons I will

brought until I finished this course. I will really treasure that moment.

All in all, your teaching practice presents two faces. One for negative and the other for the bright

side. If we are going to look a little closer, I think that, when it comes to teaching, there are only minimal

problems on your way of teaching us because we students still have some complaints. However I think

that you are really great professor, we students, have problem with ourselves too, especially in managing

our time.
 Dr. Viktor E. Frankl once said, “When we are no longer able to change the situation – we are

challenged to change ourselves.” All the years, I have become so dependent with my teachers. I expected

that they will teach me all the lessons I do not know and my job is just to understand it, to eat what they

provided for me, but as time goes by, I realized that I have to do it on my own. Sometimes, I cannot rely

to all my teachers anymore, because they cannot teach all the things I have to know. Yes, their job is to

teach us lessons, but to students, it is also our job to let ourselves grow too in our own ways. Actually, you

are not the only one who made me realized the importance of being independent, but somehow, you

were the one whom really encourage me to be independent. You were a challenging professor for me,

the reason why I decided to change my old practice before as a student.

I will no longer procrastinate and promise to read books in advance, I will also avoid computer

games, social media, and other unimportant things, this time I will prioritize things, and lastly manage my

time. The midterms happened last February 18, Monday, have made a marked on me so much that I could

not even forget the date of that exam. It is my first time to be so shock on exams, I did not really expect

that, the items I choose not to read will appear on the exam. I regret it so much that I do not even practice

myself on the exercises in the book, and as a result, I left many items blank. If I could only turn back the

hands of the time, I wish I could go back to the time when I am preparing for the exam and get a chance

to read the lessons you have taught us. I cannot blame you from what happened to the exam because,

you have taught us all the content of the exam. It is my own fault. We, living things, are capable of

adaptability to survive. If we cannot change the situation, change ourselves because the situation would

not change for us.

I admit that every time you started to tell stories about your experiences, I feel sleepy sometimes, maybe

because our class is 6:00 to 9:00 pm and at that time I was supposed to sleep. Anyway, your stories make

sense, especially when you tell us the negative side of PUP system. I remember that you told us about

why many companies prefer PUP students to be hired. You have a point that, it is indeed PUP students
are really great, most of them are scholars and topnotchers in their high school. They are great students

when they entered PUP, but when they are about to go out in PUP and going to face the real world, they

are losing their confidence to market themselves to the company owners, and therefore they could not

be easily promoted even though they are good in accomplishing their task and doing their job well.

Probably, because there is a problem with the system. Your stories, are not just stories to prolong the

discussion, it is an eye opener to each and every one of us that we should learn to market ourselves, and

be competitive in real world, because real world is what matters the most, and it is the real life, not the

academe. Academe is just a guidance, it is just a training ground. Schools equip us to face the real world,

the education we attain is a weapon for us to succeed in life but the real fight is in the real world not in

the academe, so it would be better if we can stand in our own feet, because no one is there to help us, it

is our own selves. Each and every one of us have different path to go through, we have our own lives, our

own existence, our own mission, and our own purpose, so it is better to be independent, in the end you

are the only one who can help yourself. For me your way of teaching is not bad at all, you are indeed

helpful, and from now on, I will do it in my own way, I will not be dependent at all, thanks for teaching us

life lessons.

Actually to be an accountant is not my dream before. When I was in high school, I wanted to be a

neurologist, a medical doctor who specializes in treating diseases of the nervous system. I was really

interested in those things, but when we take the NCAE Exam, my highest score is in ABM, and the job that

suits me according to my score is in the field of commerce, listed in that field is the job of an accountant.

Since my mother take accounting when she was in college, but not able to finished it, I decided to choose

this course. I also heard that the job of an accountant earns higher compensation, and because of our

status in life, this job becomes my dream. Luckily I passed the entrance exam and my score is able to carry

me on this course. Again, this course is very challenging, it indeed pressures me because I know that I

have many competitive and smart classmates, it is a shame on my part to be left behind. So I made many
adjustments to be able to go with the flow with them. However there are certain things that do not

change. My being dependent, and easy-go-lucky, I am not really serious on many things though it is hard,

because I know that I can get through that, I am confident that I can do everything easily. However, this

semester, especially you, Sir. Zimara, have become the turning point of my life, to change things I am used

to be.

In accounting I have learned the accounting equation which is, assets = liabilities + owner’s equity.

Assets which are the things that are resources owned by a company and which have future economic

value that can be measured and can be expressed in dollars. Examples include cash, investments, accounts

receivable, inventory, supplies, land, buildings, equipment, and vehicles. Liabilities which are creditor’s

claim on the assets. They are the obligations of the company; they are amounts owed to creditors for a

past transaction and they usually have the word "payable" in their account title. Along with owner's

equity, liabilities can be thought of as a source of the company's assets. Equity which is the owner’s claim

on assets. If those are the accounting equation, well the elements to become a Certified Public Accountant

is Critical Thinking + Perseverance = CPA. Critical thinking is that mode of thinking — about any subject,

content, or problem — in which the thinker improves the quality of his or her thinking by skillfully

analyzing, assessing, and reconstructing it. Critical thinking is self-directed, self-disciplined, self-

monitored, and self-corrective thinking. Not just accountants needs to be critical, all of us, world is not

good at all, there are many things that are unreliable, so we need to think critically in order for us to

survive. Perseverance is persistence in doing something despite difficulty or delay in achieving success.

Why does critical thinking and perseverance is the key to become CPA? Simple, like what my former

professor said and like what others say, in accountancy you do not need to be those who are valedictorian

during their high school, in college, it will not matter, what matters is how you will survive the course, it

is not about ranking anymore, it is more on surviving. The reason why we need to be persistent and in

that way we can be future certified public accountants.

 Next, I also learned that when you take accountancy. It is debit – sacrifices expense: love life,

computer games, facebook, and etc, credit – future certified public accountant. Likewise in loving, we

debit our love and credit sacrifices. In studying accountancy, I have learned to love it though it is not easy,

and in loving there comes sacrifices. For me to earn the title certified public accountant, I have to ofcourse

sacrifice other things for me to make it happen.

Then, I have also learned the Bonus Method. In accounting, the bonus method is used to grant a

new partner additional capital in a partnership when the person is adding goodwill or some other

intangible asset to the partnership. If the capital amount granted is less than the tangible asset

contribution, the difference is allocated to the incoming partner. In myself, after I studied accounting, and

I am able to graduate as an accountant and be able to maintain my grades and scholarship, I considered

it a bonus for me due to the fact that accounting subjects are hard, considering that we also take law,

which make it harder.

In accounting, I also learned the importance of analyzation and algebra. Other teachers say that

algebra, has nothing to do with real life but in accounting it is really helpful that you have knowledge in

algebra, because sometimes we use it to create another equation to find the answer. Next it is important

that you are good in analyzation and we should carefully scrutinized the given business transactions in

accounting. If our interpretation is wrong, it would affect all the other business transactions.

Lastly, avoid mistakes. We accountants should be free in error because, the business relies on the

financial statements that we will make. We should avoid errors because it can also affect the company.

We must be a reliable accountants. So starting from now, I will practice on how to create no mistakes in

preparing financial statements, for the sake of reliable financial statements.

Accounting is one of the very important tool of a business success the reason why the job of an

accountant is in demand, because these firms used the financial statements that the accountants provide
in order to know how well their business activities are running, the stand of the business, and they will

make use of these financial statements as the basis for making managerial decision. Moreover

accountants are not just in need in the business firm, the government agencies also needs accountant in

able to track their disbursements of government’s funds. Through this reasons, there is a great

responsibility accountants carry and I think this is the reason why the licensure examination to become a

certified public accountant becomes so hard to ensure that they will provide accountants that are reliable.

Due to this reasons, it also becomes a challenge for me to become more, to hone my skills and expand my

knowledge more in accounting. So I will really put so much efforts to be able to make that dream come

true.

To become an accountant, especially a certified public accountant, one must go through the hole

of a needle. It is not as easy as 1-2-3 or as easy as A-B-C. Accounting is difficult, like the other high-end

professions such as law and medicine courses. If doctors should not make mistake in doing their task

because the lives of their patients lies beyond their hands, like them, accountants are like doctors of a

business. We are concerned with the economic activities of a business, which in turn we would measure

how well a business is doing. If we would make mistakes on our task, that mistake will really affect the

operation of a business, so accountants must really be careful. If accountants fail in doing his job, there

would be many conflicts for the company the accountant is working for. Accountants also have loads of

work. First, they have responsibilities to provide financial information to management by researching and

analyzing accounting data; preparing reports. Then duties such as:

 Prepares asset, liability, and capital account entries by compiling and analyzing account
information.
 Documents financial transactions by entering account information.
 Recommends financial actions by analyzing accounting options.
 Summarizes current financial status by collecting information; preparing balance sheet, profit and
loss statement, and other reports.
 Substantiates financial transactions by auditing documents.
 Maintains accounting controls by preparing and recommending policies and procedures.
  Guides accounting clerical staff by coordinating activities and answering questions.
 Reconciles financial discrepancies by collecting and analyzing account information.
 Secures financial information by completing data base backups.
 Maintains financial security by following internal controls.
 Prepares payments by verifying documentation, and requesting disbursements.
 Answers accounting procedure questions by researching and interpreting accounting policy and
regulations.
 Complies with federal, state, and local financial legal requirements by studying existing and new
legislation, enforcing adherence to requirements, and advising management on needed actions.
 Prepares special financial reports by collecting, analyzing, and summarizing account information
and trends.
 Maintains customer confidence and protects operations by keeping financial information
confidential.
 Maintains professional and technical knowledge by attending educational workshops; reviewing
professional publications; establishing personal networks; participating in professional societies.
 Accomplishes the result by performing the duty.
 Contributes to team effort by accomplishing related results as needed.
Clients expect accountants to have great organization skills and boast a high degree of precision, but there
is more to being an exceptional practitioner than these two traits. Professional accountants are often
thought of as extremely precise, with keen eye for detail and vast amount of practical knowledge, and
rightly so. If you make even a small mistake in this environment, it can have a huge impact on a client’s
business. Beside from the many accounting duties of an accountant, the accountant must also have the
following characterisitics:

 Excellent organization. Accountants must keep up with all figures, data, and paperwork in their
daily jobs. They need a system for quickly finding information they need. Accountants should be
able to organize their work to maximize productivity and allow time for undisturbed research and
analysis.
 Killer time management skills. Today, accountants are playing an increasingly important role in
contributing to strategic decision-making, so their schedules are full to the brim. They need to
take care of many tasks beyond financial management and should be able to prioritize them to
make the most from their time at work.
 Attention to detail. These traits are obviously key in the daily reality of accountants who need to
make sure that numbers work and are correct. An eye for details and due diligence for accuracy
should be part of their modus operandi, not something they need to be reminded of.
 Focus on the client. Being an accountant means not only dealing with numbers, but with clients
as well. That's why accountants should have a strong orientation toward meeting client
requirements – they need to understand the industry, sector, and client in detail. Only this helps
them to decide which accounting rules or economic measures could fit the business. An
accountant's advice is always of value and knowing their way around a sector is the best way to
make it more relevant and actionable.
 Creativity. That's right – great accountants have creative minds as well. They're the ones who
practice out-of-the-box thinking to come up with fresh solutions – some client problems aren't
textbook cases and require special attention and a degree of creativity.
 Commitment to the sector. Accountants should commit themselves to a particular industry and
be passionate about it. This is what makes them attractive hires – companies are looking for
individuals for long-term employment and stop at nothing to motivate such talented accountants
 to join in. That's probably because replacing an accountant costs a lot of time and effort, seriously
affecting the productivity of employees during the dreadful transition period.
 Extreme trustworthiness. The kind of information accountants deal with every day is very
confidential in nature. One of the most important features of great accountants is that they're
professional and never impart any knowledge to third parties. This is the ethical way to conduct
an accounting business, and having a reputation for trustworthiness can only help in scoring great
jobs.
 Great communication skills. Needless to say, accountants must be able to communicate and
collaborate with colleagues from different departments. They should also be able to communicate
key insights to nonfinance staff – accountants can use various data visualizations form to aid their
communication effort and ensure that their insights are properly understood. Communication is
also key to developing successful relationships with clients.
 Collaboration. This is something not many professionals expect. We've all cherished the idea of a
lonesome accountant busy number-crunching in a small cubicle – but this image is completely
inaccurate. In fact, accountants work in teams and provide support to different departments –
that's why they should be able to efficiently impart their expertise to clients and decision-makers.
They should feel what others need to know and support the goals of the team, working with
different kinds of professionals and personalities.
 Flexibility. Accountants who are able to embrace challenges and effectively respond to changes
in working environments make up for very valuable members of any organization. In the digital
age, offices change at an accelerated pace and accountants must be able to adapt and take
advantage of those alterations. A high degree of agility is also necessary for responding to
regulatory changes in the industry – only then they can provide quality service.

It is clear that being a great accountant requires a lot of effort, but also key personality traits that

make up for a level-headed, creative, and detail-oriented individual – the highly successful accountant

every company wants to hire.

On the outside world, there will be a big difference of accounting in real world and on accounting

at school. If in school business transactions are given, in real world, we handle receipts and we will

carefully analyze was it for, or to identify what kind of transaction is that. We have to be careful in

everything that we do because one wrong move, or one wrong entry has a huge impact to others.

For these reasons, students who are taking Bachelor of Science in Accountancy are carefully

selected, and for us to be able to remain in the program, there is really a need to become serious in any

way. To be able to stay in this course is intense. We have many competitors inside. Your classmates are

your enemy. However instead of thinking of them as an enemy, we should learn to help each other to go
up. Again, this is a difficult course, we should cooperate with each other, do not compete with each other.

Your classmates are your new family.

Given that situation, I am just an average person who can be easily diverted into other situation,

and I am that kind of person or a student who is dependent on my professors. However, because of the

situation I am in right now, I am changing. Though, it is difficult for me to catch up with your lessons due

to the fact that I am an easy go lucky student, I am challenge to change myself to become a responsible

student because of you. I admit it that the midterm exam affected me very much, it breaks my heart

because I know that I left many items blank, and there is only 90% passing grade which I think I cannot

attain.

To be an accountant have been my dream since I was in high school, I have got into many

circumstances before I became officially enrolled in this school, and lastly only few are chosen to be in the

program. This is my opportunity to achieve my dreams and become an accountant, so I will not let go of

it. Yes, this maybe hard for me but I will master this soon, thank you for being one of the professors who

challenge me to become more.