July 4, 2022

Reynald Jay F. Hidalgo

Director
Academic Affairs Office

Thru: Shirley A. Sta Maria

Academic Affairs Staff

Dear Sir,

Greetings!

I humbly write to you to express my sincere apology for the mistake I committed while
computing for the grade of FRANCES MARELLA O. CRISTOBAL on the subject, Accounting
for Business Combinations (PRE06).

I investigated my records upon contested by the student and found out that her score in the
final departmental quiz is 74 instead of 69 which will make her class standing equivalent to
87.48. Same goes with her final exam in which her score should be 60 rather than 58 which
is equivalent to 89.79. Hence, the student’s final grade on the subject must be 86.44. These
things are due to the errors I made in the online platform to come up with her score. In
support of this concern, please see the attachments incorporated in this letter.

I am a very professional person and I value my work that’s why this circumstance saddens
me as it created a mar in my record. Nevertheless, I also don’t want to neglect the concerns
of my students while fulfilling my job as instructor. Rest assured that I will do everything in
my capacity to prevent this incident from happening for another time.

My sincere apologies, again. Thank you for your kindness and consideration.

Respectfully,

Kim Joseph Visperas, CPA

School of Business and Accountancy

Noted:

Dr. Daniel T. Gonzales, CPA

Dean of School of Business and Accountancy
Attachments Final Departmental Quiz

Attachment 1: No question in the problem

Attachment 2: No questions in the problem

Attachment 3: No questions in the problem

Attachment 4: Answer should be B (30,000*45.80)

Attachment 5: Answer should be C

Computation: Unrealized Gain = 700,000 – 600,000

Realized Gain = 1,000,000 – 600,000

Total = 500,000
 Attachement Final Examination

Attachment 1: Answer should be A and C

Attachment 2: Answer should be A and B