TUTORIAL FOR MANAGEMENT ADVISORY SERVICES: DEALING WITH

VARIANCES
APRIL 29, 2021
THURSDAY 5:00 – 8:00 PM
P: GOOD AFTERNOON LADIES AND GENTLEMEN. WE WARMLY
WELCOME YOU TO ANOTHER TUTORIAL, ENTITLED,

F: DEALING WITH VARIANCES, TUTORIAL FOR MANAGEMENT

ADVISORY SERVICES. I AM FERGUS PISCES AGBAYANI

P: AND I AM PATRICIA MAE BERNARDO IT IS OUR PLEASURE

OUR PLEASURE TO BE YOUR HOSTS FOR THIS EVENT. A
PLEASANT EVENING TO YOU PARTNER! ITO NA ANG PANGATLONG
TUTORIAL NA HANDOG NG JPIA-CLSU CHAPTER PARA SA MGA 3RD
YEAR ACCOUNTANCY STUDENTS AFTER THE TUTORIALS ON
AUDITING THEORY AND AUDIT PROBLEMS.

F: YES PARTNER, WE ARE BACK AND THIS TIME THE TOPIC

WILL BE ON MANAGEMENT ADVISORY SERVICES, SPECIFICALLY
ON THE LESSON ON VARIANCES.

P: YES, THAT’S RIGHT!

F: TO ALL STUDENTS WHO ARE WITH US PREPARE YOUR PENS

AND NOTES JUST IN CASE YOU WANT TO WRITE WHAT YOU
LEARNED FOR THE DURATION OF THIS TUTORIAL. AND TO
FORMALLY START THIS EVENT, MAY I REQUEST EVERYONE TO
PLEASE REMAIN SILENT AS WE OPEN WITH A PRAYER AND THE
SINGING OF THE PHILIPPINE NATIONAL ANTHEM. THANK YOU.
P: TO FORMALLY COMMENCE THE PROGRAM MAY WE CALL ON MR.
JEREMY S. LUMIBAO, CPA, MBA. LET US GIVE HIM A VIRTUAL
WARM ROUND OF APPLAUSE

F: THANK YOU FOR YOUR WONDERFUL REMARKS, SIR JEREMY. TO

INTRODUCE OUR SPEAKER FOR THIS EVENT, MAY I CALL IN MS.
ALYSSA G. FETALCORIN, THE EXECUTIVE AUDITOR AND GENDER
AND DEVELOPMENT REPRESENTATIVE OF JPIA-CLSU CHAPTER TO
FORMALLY INTRODUCE OUR RESOURCE SPEAKER FOR TODAY.

DISCUSSION PROPER

(NEED PART PARA SA PAGPASOK NG Q&A PORTION)

P: YES NAMAN PARTNER FOR SURE MARAMI RING NATUTUNAN ANG

ATING FELLOW STUDENTS, RIGHT GUYS? NOW LET US PROCEED
WITH THE Q AND A PORTION OF OUR EVENT, I’M SURE MY
FELLOW STUDENTS ARE NOW EXCITED TO RAISE THEIR QUERIES
TO BE ACKNOWLEDGED BY OUR LOVELY PROFESSOR. FEEL FREE
TO COMMENT DOWN YOUR QUESTIONS OR CLARIFICATIONS OR YOU
CAN TURN ON YOUR MICROPHONE. ANYONE?

(Q AND A PORTION)

P: THANK YOU SO MUCH MA’AM HAZEL! IT IS A PRIVILEGE TO

HAVE YOU WITH US IN THIS TUTORIAL ON VARIANCES. TO SHOW
OUR APPRECIATION FOR SHARING WITH US YOUR TIME AND
EFFORT, WE AWARD YOU THIS CERTIFICATE OF APPRECIATION.
ALLOW ME TO READ THE CITATION: (refer to cert)
F: ONCE AGAIN, THANK YOU MA’AM HAZEL! AND TO FORMALLY
CLOSE THIS EVENT, MAY I CALL IN MS. JENICA C
DIMAUNAHAN, CHIEF EXECUTIVE ACCOUNTANT OF JPIA-CLSU.

P: THANK YOU MS. JENICA. IT HAS BEEN A GREAT EVENING TO

ALL OF US. I HOPE EVERYONE HAS LEARNED SO MUCH FROM THE
DISCUSSION OF OUR SPEAKER.

F: YES I AGREE WITH YOU, PARTNER. WE THANK EVERY ONE OF

YOU WHO JOINED US HERE IN THIS TUTORIAL AND WE HOPE TO
SEE YOU ALL AGAIN IN MORE UPCOMING ACCOUNTING TUTORIALS
OF JPIA-CLSU CHAPTER. WE ARE YOUR HOSTS, FERGUS PISCES
AGBAYANI

P: AND I AM PATRICIA MAE BERNARDO, SEE YOU IN THE NEXT

TUTORIAL SESSION BROUGHT TO YOU BY THE JUNIOR
PHILIPPINE INSTITUTE OF ACCOUNTANTS-CLSU CHAPTER. THANK
YOU, STAY SAFE, GODBLESS AND GOOD EVENING!