ALLAN G. MAGUID JR.

Dec 13, 2019

Acctg 160
LEARNING INTEGRATION

First of all, I would like to give thanks to all of our instructors of whom we are indebted
for every time they had to spent trying for us to learn everything they wanted us to have. For my
almost four and a half years studying here in Mindanao State University at Naawan, the
instructors were always there to guide us, help us when we are in need and lead us to be ready
to take the CPA board exam. I highly acknowledge their motherly compassion toward us as their
second children.
I always remember back then when I took the College Entrance Test (CET) in MSU at
Marawi, I had doubts with my ability and mental capacity that I cannot pass the examination.
Whenever I look on the test papers, I felt in pain knowing that I almost forgot the learnings back
in high school. Due to our financial problems before, I came back to go on college at the age of
twenty three (23) so I had problems on recalling of what I had studied back in high school.
Thankfully I took the entrance exam review that helps the CET takers to pass the exam
by learning again the basics of high school. This entrance exam review was held at MSU at
Marawi a week before the CET. It was very helpful that they keep recalling on these basic
knowledge and gave us techniques on how to solve problems in fastest way we can.
College entrance test will show what course is preferable for a student based on the
results. Some courses are having a ceiling that only students with score above this ceiling will
get privilege to enroll the course. Accountancy before has the passing score of 75 and above,
and mine got 75 above so luckily I got passed and enrolled the course.
Accountancy program is not new to me because I already took accounting 1 and 2 in my
previous school way back in 2015 where I also had a part time job at the same time. I worked at
Jollibee Centrio as stockman on morning schedule then came to school at 5pm to 9pm as my
regular class every weekdays. Although I’m already exhausted from work but still I was eager to
learn in my night classes because I really love learning accounting because in my work, I
already did the physical inventory count, variance costing and inventory control which is very
helpful with my understanding in my course.
While I was in the classroom for my class here in MSU Naawan, I was in great awe
about the teaching here. The teaching was very standard and not spoon-feeding which is very
different in my previous school. My classmates back then were also competitive and resourceful
knowing that accounting 1 that time tests the analytical skills in discussions. Sir Waslo at that
time was fluent in English that not all of us can catch up on what he was talking about. But I had
only a little problem to adjust in discussion than my classmates who were struggling on how to
understand the concept.
I learned a lot from that time because I had only a handful of knowledge of what to do
when journalizing transactions. There are terms that were familiar to me in simple problems, but
some transactions were in a different level of understanding. From then on, I am continually
learning and start loving the accounting course. I love encountering new problems in accounting
quizzes and exams that has significance in real world. Real understanding the theory with
practical applications help me to understand the subjects in accounting.

So many things I did learned from my first year until now that I am in my fifth year in the
program. It includes the learnings from seminars conducted by well-known speakers. The
lessons that I have learned from basic accounting help me a lot when I advancing to higher
accounting. This lessons that I learned in accounting especially the analyzing of transactions as
to what nature it will brings was helping me in times of difficulties.
The sweat and weary eyes that sometimes failed when studying was worth thousand
times than gold and silver whenever I think that I am now surviving in this program. I cannot
imagine what I may be in the future if I fail those accounting subjects before but thankfully I did
manage to study hard and smart to earn this year level.
Though my addictions before deteriorates my memory capacity now, luckily God did
change me by going here in school and make myself change on not to deal with again.
Somehow I divert my attention on studying now than engaging those addictions again. I always
keep in mind that in studying accounting, I am imagining the real world where those transactions
and events are going on. My challenge now is keep in pace with all major subjects and studying
more and engage more to social activities for me to totally forget the addictions I stopped.
I also learned that grades doesn’t define a person of who he or she is, but the passion of
what he o she really wants matter. I have encountered simple person who doesn’t show their
achievements in their offices rather keeping close to their subordinates as family without
seniority. One of these is our boss in my OJT, one of the partners of an auditing firm. She
simply treat her accountants as her children, teaching them if they have problems and
socializing them in simple ways.
I really enjoyed the subjects I have now because they are helping me in understanding
the actual profession that soon I will be doing. Taxation to business law also helped me in my
understanding as to how the Philippine government works. Financial management and
managerial accounting helped me on how to deal with business management and how to trace
costs. I really appreciate costing because I am planning to have my own business if God’s will.
Financial statement analysis is also helping me to analyze the business’ current status.
This helps me whenever I’m reading financial statements of a firm, because I am thinking on
where to deposit my savings if I am working sometime in the future so I do read financial
statements on cooperatives.
I would like to congratulate to all of us for not giving up in this program. I am giving all
this thanks to all of our instructor who are working hard to give us the best learning experience
not just in books but in actual applications, they are working even at night just to prepare us
their lectures, quizzes and exams that we are beneficial to us as their students. For all of this
things, I would like to thank God for giving me these opportunity to go to school and to have my
every needs.