INTRODUCTION

TO
ACCOUNTING
Mc Aron J. Monreal, CPA​
AGENDA
Introduction​
Primary goals
​Areas of growth
Timeline
​Summary​
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INTRODUCTION
Accounting plays a vital role in running a business because it
helps you track income and expenditures, ensure statutory
compliance, and provide investors, management, and
government with quantitative financial information which can
be used in making business decisions.
- Woods, D. 2019. The Role of Accounting in Business and Why It’s Important.
https://www.pdr-cpa.com/knowledge-center/blog/role-of-accounting-in-
business#:~:text=Accounting%20plays%20a%20vital%20role,used%20in
%20making%20business%20decisions.
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ACCOUNTING & ITS ENVIRONMENT

Learning Objectives:
1. Define accounting and explains its role in business
2. Have a fair knowledge of the evolution of accounting and find how it affected accounting pedagogy, policy, and
practice
3. Discuss the basics of ASEAN and recognize how it will affect accountancy practice in the region
4. Describe the fundamental business model and find how it is applied to the various types of businesses
5. Distinguish between the different forms and activities of business organizations
6. Explain the importance of the purpose and phases of accounting
7. Ascertain the need to adapt Fra Luca Pacioli’s system for the modern times
8. Explain the fundamental accounting concepts and principles
9. Summarize the salient features of the Accountancy Act of 2004, the Core Competencies Framework, and the Code
of Ethics for Professional Accountants and harness them to attain professional advancement
10. Explain why ethics are crucial in accounting
11. Identify and discuss the career opportunities open to accountants
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INTRODUCTION
 ACCOUNTING is the language of businesses that managers use to communicate
the firm’s financial and economic information to external parties such as investors,
shareholders, and creditors. Nobody working in business can afford financial
illiteracy.
 Information helps make decision-makers help make informed choices regarding
the allocation of scarce resources under their control. When decision-makers are
able to make well-informed decisions, resources are allocated in a way that better
meets the needs and goals of those within the market.
 The task of learning accounting is very similar to the task of learning a new book.
 Accountants are called as the scorekeepers of business
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DEFINITIONS OF ACCOUNTING
 Accounting is a service activity that provides quantitative information, primarily
financial in nature, about economic entities that are intended to be useful in making
economic decisions. (ASC, 1983)
 Accounting is an information system that measures, processes, and communicates
financial information about an economic entity. (FASB, 1978)
 Accounting is the process of identifying, measuring, and communicating economic
information to permit informed judgments and decisions by users of the
information (AICPA, 1970)
 Accounting is the art of recording, classifying, and summarizing in a significant
manner in terms of money, transactions, and events that are, in part or at least, of a
financial character, and interpreting the results thereof. (AICPA, 1953)
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HISTORY OF ACCOUNTING
 PRIMITIVE ACCOUNTING
 use of clay tokens (bullae), disks, spheres, and pellets found in Mesopotamia
(modern Iraq). These tokens represented such commodities as sheep, jugs of
oil, bread, or clothing and were used in the Middle East to keep records.
 during the 1st dynasty of Babylonia, its law was based on the Code of
Hammurabi, which requires merchants trading goods to give buyers a sealed
memorandum containing the agreed price before it can be considered
enforceable.
 At around 3600 B.C. in Babylonia, clay tablets also recorded payments of
wages.
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HISTORY OF ACCOUNTING
 MIDDLES AGES
 Arabic numerals were also being used as a result of trade with the Near East
allowing columns of numbers to be added or subtracted.
 The Inca Empire, used knotted cords of different lengths and colors called
quipu to keep accounting records.
 Development of more formal accounting methods is attributed to the merchants
and bankers of Florence, Venice, and Genoa during the 13th to 15th century
 Double-entry bookkeeping was the decisive event in European economic
history.
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HISTORY OF ACCOUNTING
 THE FLORENTINE APPROACH
 Discovery of bank ledger fragments of 1211 (transcribed in 1887 by Pietro
Santini) with the development of accounting in Tuscany, Italy during the 13th
century, as evidenced in the account books or extracts.
 The emergence of double entry itself was first witnessed in the ledgers of
Renieri Fini & Brothers and Giovanni Farolfi & Company.
 Financial records are survived from 1299-1300, which include the use of debits
and credits and duality of entries. They are the oldest known existing examples
of the double-entry bookkeeping system.
 Amatino Manucci was the inventor of double–entry bookkeeping. He used
five books—general ledger, two merchandise ledgers, expenses ledger and cash
book. In addition there were at least two subsidiary books.
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HISTORY OF ACCOUNTING
 THE FLORENTINE APPROACH
 Luca Pacioli is generally associated with the introduction of double-entry bookkeeping.
He did not invent double-entry bookkeeping but rather described were prevalent
accounting practices of the day.

 SAVARY AND NAPOLEONIC COMMERCIAL CODE

 The earliest systematized form of accounting regulation developed in continental Europe,
starting in France in 1673. The government introduced the submission of an annual fair
value statement of financial position to protect the economy from bankruptcies.
 In the 17th century, Nicolas Petri was the first person to group similar transactions in a
separate record and enter the monthly totals in the journal, rather than recording all the
transactions in a series.
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HISTORY OF ACCOUNTING
 SAVARY AND NAPOLEONIC COMMERCIAL CODE
 In 1769, Benjamin Workman published the American Accountant, the earliest
known accounting textbook.
 INDUSTRIAL REVOLUTION, CORPORATE ORGANIZATION, RAILROADS,
UNITED STATES STEEL
 By the early decades of the 19th century, a flurry of textbooks and handbooks on
accounting had appeared, reflecting the impact of the Industrial Revolution.
 The specialized field of cost accounting emerged to meet this need for the analysis
of various costs.
 Development of corporate forms of organization
 created the need for an independent report to provide assurance management’s
financial representations are reliable.
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HISTORY OF ACCOUNTING
 INDUSTRIAL REVOLUTION, CORPORATE ORGANIZATION, RAILROADS,
UNITED STATES STEEL
 Accountancy reached the shores of the United States of America as a natural result
of investments being made by British businessmen into land opportunities.
 Depreciation was formally considered.
 Rising problems of matching revenues and expenses.
 United States Steel published consolidated financial statements as of December 31,
1902, together with Price Waterhouse & Company’s (PW) assurance that they were
audited and found correct. Perception of the public with USS was positive.
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HISTORY OF ACCOUNTING
 SCHMALENBACH AND THE MODEL CHART OF ACCOUNTS
 Eugen Schmalenbach laid the foundation for all subsequent developments in
uniform accounting in Germany, leading to publication of his book, The Model
Chart of Accounts
 IMPOSITION OF INCOME TAX AND CONFLICTS WITH FINANCIAL
ACCOUNTING
 In the year 10 CE, Xin Dynasty’s Emperor Wang Mang instituted an unprecedented
tax-the income tax-at the rate of 10% of profits, for professionals and skilled labor.
 The Union government established the Bureau of Internal Revenueto assess
personal and corporate income taxes to help finance the Civil War.
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HISTORY OF ACCOUNTING
 IMPOSITION OF INCOME TAX AND CONFLICTS WITH FINANCIAL
ACCOUNTING
 In 1943, US Congress passed income tax withholding as the only way to collect on
high tax rates to fund World War II.
 On August 1, 1904, the Philippines Bureau of Internal Revenue (BIR) was formally
organized and made operational under the Secretary of Finance.

 INFORMATION AGE
 VisiCalc for the Apple II, the first electronic spreadsheet, the most important
business application for personal computers
 Outsourcing, financial markets trading, cryptocurrencies
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THE ASEAN
 ESTABLISHMENT AND MEMBER STATES
 Founding fathers of The Association of Southeast Asian Nations (ASEAN): Indonesia,
Malaysia, Philippines, Singapore, and Thailand.
 THREE PILLARS OF ASEAN Community
1. ASEAN Political-Security Community
2. ASEAN Economic Community
3. ASEAN Socio-Cultural Community
 FOUR PILLARS OF ASEAN Economic Community
1. Single market and production base
2. Competitive Economic Region
3. Equitable economic development
4. Integration into the global economy
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THE ASEAN
 MUTUAL RECOGNITION ARRANGMENTS (MRAs) AND ASEAN CHARTERED
PROFESSIONAL ACCOUNTANT
 MRAs- contracts between a National Accountancy Body (NAB) and/or Professional
Regulatory Authority (PRA) from countries that have signed the General Agreement
on Trade in Services in 1995 allowing professional service providers registered in
signatory countries to be equally recognized in another signatory country.
 A Professional Accountant is eligible to apply through the Monitoring Committee of
his Country of Origin, to be registered as an ASEAN Chartered Professional
Accountant (ACPA) on the ASEAN Chartered Professional Accountant Register
( ACPAR) subject to certain qualifications
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THE ASEAN
 MUTUAL RECOGNITION ARRANGMENTS (MRAs) AND ASEAN CHARTERED
PROFESSIONAL ACCOUNTANT
 To practice in a host country, an ACPA need to apply to become a Registered Foreign
Professional Accountant (RFPA).
 ASEAN QUALIFICATIONS REFERENCE FRAMEWORK (AQRF)
 AQRF- a common reference framework which functions as a device to enable
comparisons of qualifications of skilled labor across ASEAN Member States.
 This framework will function as a device to enable comparisons of qualifications and
providing the concept of “best fit” between qualifications from different countries.
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TYPES OF BUSINESS
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TYPES OF BUSINESS
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TYPES OF BUSINESS
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FORMS OF BUSINESS ORGANIZATIONS

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FORMS OF BUSINESS ORGANIZATIONS

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MICRO, SMALL, MEDIUM ENTERPRISES (MSME)

 MSMEs, collectively provide employment for 61% of the country’s labor force.
According to NSO, MSMEs in 2010 accounted for 99.6% of the total business
enterprises at 777, 687. The 99.6% is broken down as follows: micro enterprises,
91.6% and SMEs, 8%.
 MSMEs account for only 32% of the country’s total economic output.
 MSMEs hold the key to our economic progress, the challenge lies in being able to
increase productivity of the MSMEs; also there’s a need to further increase their
number and in the process help create more jobs.
 R.A 9501 seeks to address problems facing MSMEs, particularly the lack of capital
and access to credit
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MICRO, SMALL, MEDIUM ENTERPRISES (MSME)

 Net Assets Threshold of MSMEs (Updated)
 Micro – assets before financing of Php 3 million or less and employ
not more than 9 workers.
 Small - assets before financing of above Php 3 million to Php 15
million and employ 10 to 99 workers.
 Medium - assets before financing of above Php 15 million to Php 100
million and employ 100 to 199 workers.
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ACTIVITIES IN BUSINESS ORGANIZATIONS

1) Financing Activities
 Activities of an organization used to obtain financial resources from financial markets and how it
manages these resources. Primary sources of financing for most businesses are owners and
creditors, such as banks and suppliers
2) Investing Activities
 Involve the selection and management including disposal and replacement of long-term resources
that will be used to develop, produce, and sell goods and services.
3) Operating Activities
 Involve the use of resources to design, produce, distribute, and market goods and services.
Operating activities includes R&D, design and engineering, purchasing, human resources,
production, distribution, marketing and selling, and servicing.
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PURPOSE AND PHASES OF ACCOUNTING

 PURPOSE OF ACCOUNTING
 It handles the financial operations of the business and also provides information and advice to
other departments. Accounts are produced to aid management in planning, control, and
decision-making and to comply with regulations
 PHASES OF ACCOUNTING
 Measurement and Recording
• Determination of a common financial denominator – money
• Deciding when the transaction occurred
• Determining what value to place on the transaction
• Determining how the components of the transaction should be classified
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PURPOSE AND PHASES OF ACCOUNTING

 PHASES OF ACCOUNTING
 Classifying and Summarizing
• Classification reduces the number of numerous transactions into useful groups or ctaegories
• Summarization if achieved through the preparation of financial statements
 Interpreting
• To evaluate the liquidity, profitability and solvency of the business organization. Accounting
provides the decision-makers with information to make reasoned choices among alternative uses of
scarce resources in the conduct of business and economic activities.
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PURPOSE AND PHASES OF ACCOUNTING

 PHASES OF ACCOUNTING
 Classifying and Summarizing
• Classification reduces the number of numerous transactions into useful groups or
categories
• Summarization is achieved through the preparation of financial statements
 Interpreting
• To evaluate the liquidity, profitability, and solvency of the business organization.
Accounting provides the decision-makers with information to make reasoned
choices among alternative uses of scarce resources in the conduct of business and
economic activities.
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PACIOLI’S DOUBLE ENTRY BOOKKEEPING

 In Pacioli’s book (Summa), he introduces the double-entry accounting system – in which
for every debet dare (should give), there exists a debet habere (should have or should
receive).
 In Summa, the memorandum is the book where all transactions are recorded, in the
currency in which they are conducted, at the time they are conducted. The memorandum,
prepared in chronological order, is the narrative description of the business economic
events.
 The second book, the journal, is the merchant’s private book. The entries made here are in
one currency, in chronological order, and in narrative form.
 The last book, known as the ledger, is an alphabetical listing of all the business’s accounts
along with the running balance of each particular account.
 What is interesting is that Pacioli never discusses financial statements, that is the
statements prepared to communicate the results of business activities to interested users.
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PACIOLI’S DOUBLE ENTRY BOOKKEEPING

 Why has a recording system devised in medieval times lasted for so long?
1. It provides an accurate record of what has happened to a business over a
specified period of time; and
2. Information extracted from the system can help the owner or the manager
operate the business more effectively.
 Three basic questions that the double-entry accounting can answer?
1. What profit has the business made?
2. How much does the business owe?
3. How much is owed to it?
 Main specializations of accounting

1. What profit has the business made?

2. How much does the business owe?
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PACIOLI’S DOUBLE ENTRY BOOKKEEPING

 Two Main Specializations of Accounting
1. Financial Accounting, which is concerned with the supply of
information to the owners of the entity; and
2. Managerial Accounting, which is concerned with the supply of
information to managers of the entity.
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PACIOLI’S DOUBLE ENTRY BOOKKEEPING

 Why has a recording system devised in medieval times lasted for so long?
1. It provides an accurate record of what has happened to a business over a
specified period of time; and
2. Information extracted from the system can help the owner or the manager
operate the business more effectively.
 Three basic questions that the double-entry accounting can answer?
1. What profit has the business made?
2. How much does the business owe?
3. How much is owed to it?
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FUNDAMENTALS OF ACCOUNTING
1. ENTITY CONCEPT
 The most basic concept in accounting. The transactions of different
entities should not be accounted for together.
2. PERIODICITY CONCEPT
 It will be aimless to wait for the actual last day of operations to perfectly
measure the entity’s profit. This concept allows the users to obtain timely
information to serve as a basis on making decisions about future
activities.
3. STABLE MONETARY UNIT CONCEPT

4. GOING CONCERN
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FUNDAMENTALS OF ACCOUNTING
3. STABLE MONETARY UNIT CONCEPT
 The Philippine peso is a reasonable unit of measure and that its
purchasing power is relatively stable. This is the basis for ignoring the
effects of inflation in the accounting records.
4. GOING CONCERN
 The reporting entity is assumed to be in going concern and will continue
operation for the forseeable future. This assumption underlies the
depreciation of assets over their useful lives.
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GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

 GAAP encompasses the conventions, rules, and procedures necessary to define
accepted accounting practice at a particular time.
 Accounting principles are not eternal truths. The general acceptance of an accounting
principle usually depends on how well it meets three criteria; relevance, objectivity,
and feasibility.
 Relevance – a principle is relevant if results in information that is meaningful and
useful.
 Objectivity – a principle is objective if it is not influenced by the personal bias or
judgment of those who furnish it. Objectivity connotes reliability and trustworthiness.
 Feasibility – a principle is feasible if it can be implemented without undue complexity
or cost. These criteria often conflict with one another. In some cases, the most relevant
solution may be the least objective and the least feasible.
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BASIC PRINCIPLES
1. Objectivity Principle
 Without this principle, accounting records would be based on whims and opinions
and is therefore subject to disputes.
2. Historical Cost
 This principle states that acquired assets should be recorded at their actual cost and
not at what management thinks they are worth as at reporting date.
3. Revenue Recognition Principle
 Revenue is to be recognized in the accounting period when goods are delivered or
services are rendered or performed.
4. Expense Recognition Principle
 Expenses should be recognized in the accounting period in which goods are
delivered or services are rendered or performed.
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BASIC PRINCIPLES
5. Adequate Disclosure
 Requires that all relevant information that would affect the user’s understanding
and assessment of the accounting entity be disclosed in the financial statements.
6. Materiality
 Information should be significant enough to affect evaluations and decisions.
Materiality depends on the size and nature of the item judged in the particular
circumstances of its omission.
7. Consistency Principle
 The firms should use the same accounting method from period to period to
achieve comparability over time within a single enterprise. However, changes are
permitted if justifiable and disclosed in the financial statements.
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ACCOUNTANCY IN THE PHILIPPINES

 The seeds of the Philippine accountancy as a recognized profession were
planted on March 17, 1928, when act No. 3105 was approved by the Sixth
Legislature.
 R.A. 3105 – An Act Regulating the Practice of Public Accounting; Creating the
Board of Accountancy; Providing for examination; for the Granting of
Certificates, and Registration of Certified Public Accountants; for the
Suspension or Revocation of Certificates; and for Other Purposes.
 There are 193, 646 Certified Public Accountants in the Philippines as of May
2022.
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ACCOUNTANCY IN THE PHILIPPINES

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ACCOUNTANCY IN THE PHILIPPINES

 Notable developments in the Accounting profession in the Philippines:
1. Full computerization of the CPA licensure examinations.
2. Upgrading of the quality of accounting education.
3. Regulation of CPA firms and partnerships.
4. Requirement of CPAs in civil service.
 The Accountancy Act of 2004
 R.A. 9298 signed into law on May 13, 2004.
 Repealed by PD 692, the Revised Accountancy Law.
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ACCOUNTANCY IN THE PHILIPPINES

 Big Five (5) Accounting Firms
1. Arthur Andersen (now defunct)
2. PriceWaterhouseCoopers
3. Ernst & Young
4. KPMG
5. Deloitte Tohmatsu International (Deloitte)
 Board of Accountancy
 Composed of a chairman and six (6) members to be appointed by the
President of the Philippines from a list of three (3) nominees for each
position and ranked by PRC from a list of five (5) nominees for each
position submitted by accredited national professional organization of
CPAs.
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ACCOUNTANCY IN THE PHILIPPINES

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ACCOUNTANCY IN THE PHILIPPINES

 The Certified Public Accountant (CPA) Examinations
 Qualifications of Applicants for Examinations
1. A Filipino citizen
2. Of good moral character
3. A holder of the degree of Bachelor of Science in Accountancy conferred
by a school, college, academy, or institute duly recognized and/or
accredited by CHED or other government offices; and
4. Has not been convicted of any criminal offenses involving moral turpitude
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ACCOUNTANCY IN THE PHILIPPINES

 Scope of Examination
1. Auditing Practice (Theory & Problems)
2. Regulatory Framework for Business Transactions
3. Financial Accounting & Reporting
4. Advanced Financial Accounting & Reporting
5. Taxation
6. Management Services
 Rating in The Licensure Examination
 Must obtain a general average of 75%, with no grades lower than 65% in any subject
 In the event that a candidate obtains a rating of 75% and above in at least the majority of
subjects, he/she shall receive a conditional credit for the subjects passed, provided that the
candidate shall take an examination in the remaining subjects within 2 years from the
preceding examination.
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ACCOUNTANCY IN THE PHILIPPINES

 Failing Candidates to take Refresher Course
 Any candidate who fails in 2 complete CPA Examinations shall be disqualified from taking
another set of examinations unless he/she submits evidence to the satisfaction of the Board that
he/she enrolled in and completed at least 24 units of the subject given in the examination.
 Professional Organization
 PICPA – Philippine Institute of Certified Public Accountants; the integrated national
professional organization of CPAs in the Philippines accredited by BOA and PRC as per PRC
Certificate of Accreditation No. 1-APO-015 dated May 19, 2008.
 Objectives of PICPA: to protect and enhance the credibility of the CPA certificate in the service
of the public; to maintain high standards in accounting education; to instill ideas of
professionalism, ethics and competence among accountants; to foster unity and harmony
among members.
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ACCOUNTANCY IN THE PHILIPPINES

 Accounting Standards Council
 Created by PICPA to establish and improve accounting standards that will be generally
accepted in the Philippines.
 Financial Reporting Standards Council
 The new accounting standard-setting body as per RA 9298
 Composed of 15 members with a chairman.
 Core Competencies Framework For Accountants
1. Knowledge
 General Knowledge
 Organizational and Business Knowledge
 IT Knowledge
 Accounting Knowledge
2. Composed of 15 members with a chairman.
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ACCOUNTANCY IN THE PHILIPPINES

 Core Competencies Framework For Accountants
2. Skills
 Intellectual
 Interpersonal
 Communication
3. Values
 Professional Ethics
 Moral Values
 ETHICS
 Concerned with right or wrong and how conduct should be judged to be good or bad. Ethical
conflicts may arise, however, when what might be best for the company is wrong morally or
professionally.
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ACCOUNTANCY IN THE PHILIPPINES

 ETHICAL DILEMMAS
 White-collar Crime
 Whistle-blowing
 Conflicts of Interests
 Fiduciary responsibilities
 Sexual harassment
 Discrimination
 SARBANES-OXLEY ACT
 Applies to all companies that are required to file periodic reports with the US SEC
 Significant because of its international dimension
 Result of widespread disillusionment about corporate integrity
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ACCOUNTANCY IN THE PHILIPPINES

 FUNDAMENTAL PRINCIPLES
 Integrity – straightforward and honest
 Objectivity – should not allow bias, conflict of interest or undue influence of others to
override professional or business judgments
 Professional Competence and Due Care – to ensure that a maintain professional
knowledge and skill at the level required to ensure that a client or employer receives
competent professional service based on current developments in practice, legislation, and
techniques. (Attainment and Maintenance)
 Confidentiality – should not disclose any information to third parties without proper and
specific authority unless there is legal or professional right to disclose.
 Professional Behavior – to comply with relevant laws and regulations and should avoid
any action that discredits the profession.
 Result of widespread disillusionment about corporate integrity
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ACCOUNTANCY IN THE PHILIPPINES

 BRANCHES OF ACCOUNTING
 AUDITING
o External Audit – independent examination that ensures the fairness and reliability of
the reports that management submits to users outside the business entity.
o Internal Audit – perform routine tasks and undertake detailed checking of the
company’s accounting processes and procedures.
 BOOKKEEPING / FINANCIAL REPORTING
o Mechanical task involving the collection of basic financial data. The bookkeeping
procedures usually end when the basic data have been entered in the books of
accounts and the accuracy of each entry has been tested. At that stage, the accounting
function takes over.
 COST ACCOUNTING
o Makes the use of data once they have been extracted from the cost books in providing
information for managerial planning and control.
 GOVERNMENT ACCOUNTING
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ACCOUNTANCY IN THE PHILIPPINES

 BRANCHES OF ACCOUNTING
 FINANCIAL ACCOUNTING
o Focused on recording of business transactions and the periodic preparation of report
on financial position and the results of operations.
 FINANCIAL MANAGEMENT
o Setting financial objectives, making plans based on those objectives, obtaining the
finance needed to achieve the plans, and generally safeguarding all the financial
resources of the entity.
 MANAGEMENT ACCOUNTING
o Incorporates all types of financial and non-financial information from a wide range of
resources
 TAXATION
o Preparation of tax returns and the consideration of the tax consequences of proposed
business transactions or alternative courses of action.
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ACCOUNTANCY IN THE PHILIPPINES

 ACADEMICIANS, STUDENTS, AND EDUCATOR’S ALLIANCE (ASEAN Party List)
 a non-stock, non-profit corporation organized and registered with SEC. It’s chairman and
first nominee is WIN BALLADA.
 For purpose of participating in Party List System of Representation under R.A. 7941
 PHILIPPINE ASSOCIATION OF COLLEGIATE SCHOOLS OF BUSINESS
 PHILIPPINE COUNCIL OF DEANS AND EDUCATORS IN BUSINESS (PCDEB)
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“ BEHIND EVERY GOOD BUSINESS

IS A GREAT ACCOUNTANT

”
…FIN
THANK YOU
Mirjam Nilsson​
mirjam@contoso.com
www.contoso.com