SYNTHESIS 331

INTRODUCTION:

Business nowadays are undeniably everywhere. It brings the community a vast opportunity
for advances and growth. However, it is never easy to bring a business into existence and
sustain it. And, the accountants play a vital role therein. Their profession is to know the
“Language of Business” in able to contribute to its (business) success.
To study this language of business is something that most thinks as one of the mainstream
careers to engage in. Still, a lot of students aspire to be an accountant with variety of reasons
why. It is indeed a tough journey to be one.
From the hardships within the campus, the CPA’s-to-be have to pass the Certified Public
Accountant Licensure Exam or “CPALE” which is known to be one of the hardest among its
class. Moreover, the statistics shows that, from the previous years, the passing rate in the
Philippines continues to slope down.
Hereby, this research intends to know the rationale for this issue and be able formulate a
considerable and competent solution which can be further utilized for the growth of our
education and our community.