The Ledger Volume 26 Issue 2

SOMETHING EXHILARATING: A UST-JPIAN’S EXCELLENCE JOURNEY IN THE 25TH SEARCH FOR OUTSTANDING ACCOUNTING STUDENTS OF THE PHILIPPINES PAGE 12

pp ly to deliver relevant inform T-JPIA, but also to be a cat dcreativesasasafespaceforfreewri utlets.

houses seven departments ary, Layout, Arts, Photography, and

139NEW ACCOUNTANTS

y omastitute of Accountants (UST-JPIA) is tion of BS Accountancy students in thisuniversity Nowinits65thyear,itcontinuouslyhones itsmembersbyimprovingtheircraftthroughitsdifferent workingcommittees.

Cultivating Knowledge, Strengthening Minds

Itisnotover untilitisover

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Volume26Issue1:TheLedgerNewsletter FeelMainCharacterPosting TheFacesBehindTheLedger WomenofUST-JPIAFeature TheCurseofTheBlessedLiterary MeetTheWorld2024News

May2024PetitionMassforCPA,CMA,andCISATakers TheSparkLiteraryFolio LedgerTV:MessagetoFirstYearSelf May2024LECPAResults

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Lucis:AnOpenLettertotheJPIAnwhoPersevered Volume26Issue2:TheLedgerMagazine

Beauthenticin youracademicperformance.Behonestinallyourdealings.Alwaysdowhatis right Your character and values will play an important role in becoming a dignifiedandrespectableprofessionalinthefuture GodBlesstoAll

Thereturntofacetofaceclassesmarksasignificantmilestoneinourjourney towards normalcy. It is a moment of both enthusiasm and anxiety, as we navigate the difficulties that come with this transition Today, I want to acknowledgetheresilience,adaptability,andcommitmenteachJPIAnshown duringtheseunprecedentedtimes.

Face-to-face classes offer unparalleled benefits: the immediacy of interaction,therichnessofclassroomdynamics,andthesenseofcommunity that is so integral to the learning process However, this mode of learning is not without its challenges, especially in the current circumstances that we face

n our chief concern Ensuring a safe environment for students, academic and nonnt protocols and a collective commitment to adhere to them. This includes regular nd the integration of hybrid-hyflex models, as espoused by the University of Santo sity

actcannotbeunderstated Theshiftbacktoin-personlearningcanbeoverwhelming nd non-academic staff alike may feel anxiety and stress, having adapted to a new mportantthereforethatweprovideandrelyontheUniversityandparticularlyinthe y’sstrongsupportsystems,includingcounselingandmentalhealthresources,toease

l hurdles to overcome From transportation issues, schedule of onsite and online, aswellasthereasonabledistributionofresources–classrooms,facilities,academic allstudents,academic,andnon-academicstaffhaveaccesstothetoolstheyneedto This includes addressing the digital divide that has become more apparent during verystudenthastheopportunitytothriveinaface-to-facesetting

allenges The end of this COVID-19 pandemic has accelerated the integration of wereturntoclassrooms,wemustblendtraditionalteachingmethodswithinnovative g outcomes. This hybrid approach can cater to diverse learning styles and needs, eandeffective

ourgreateststrengthasJPIAn,andmoresoanAMVian,liesinourcommunity.Itismy a collaborative spirit, we can share learning experiences, support one another, and eryonefeelsvaluedandempowered Itisthroughunityandcooperation,andthespirit hatwewillovercometheseobstaclesandemergestronger. ontinuetogrowstrong!

passionburninginsideyou,andinthefaceofadversit

While we strive to return the organization to its challengesaseverythinghasreconditionedtoadapt

However,itdidnotstopusfromourcommitmenttoserveanddeliverthebestwecantoourThomasi ustorevampandadapttowhatismostfeasible,wehaveusedthisasanopportunitytodecidewhatis amapforthefuturedelegatesoftheorganization

Together,wehavenavigatednumerousobstaclesthathavetestedourresolveasateam Everydayse besttoadapttounforeseencircumstancesaswenavigatetheunknown,andithasproventimeanda spiritofourconstituents,whohaveplacedtheirtrustinourabilitytoservethemauthentically TheUSTplace in my heart, and the people who form this community have been my primary driving force organization

Ihaveseenindividualswhohaveshinedandinspiredmetobecomeapersonwhoserveswithconfide dotodaysoIcanpreparemyselffortheuncertaintiesthattomorrowwillbring Witheachpassingda betterathandlingcertainevents,andtoseetheothersideofeverysituation Iwaslearningasastu moregratefultobeallowedtowatchoverourconstituents,asitallowedmetoseetheworlddifferently

Now that our term ends, I would like to thank all the individuals who have contributed their resou organization Oureventswouldnothavebeenpossiblewithoutyourhelp;youarethefortitudeofourp youforyourunendingdedicationandtirelesseffortstoserveourcommunity Thejourneyhasneverbee haskepteverythingstable Ihaveseenyougrowaswetackledcountlesschallengesandcelebrated yearinAMVhastransformedintoastudentleaderwhohasleftamarkonourorganization,andIam grow Yourcommitmentandcooperationhavebeeninstrumentalinourachievements,andIamdeep throughoutthisjourney

IwouldalsoliketotakethisopportunitytothankthecommitteesofUST-JPIAfortheiractiveparticipati beenpossiblewithoutyourpresence Eachofyouhasplacedapieceinbringingourorganizationto proudofyou IalsowishtoexpressmythankstotheLedgerforalwayscreatingapublicationthatres momentsthatresonatewithoursharedexperiences

Moreimportantly,Iamalsodeeplyappreciativeofourcollegeadministratorswhohavesupportedt Dean,Prof PatriciaM Empleo,Asst DeanFranciscoM CaliwanJr,Atty KennethLloydG DelaCruzandF tohandleUST-JPIA Toourorganizationadvisers,Mr EliseoR PanganibanIIIandAsst Prof Christophe andadviceyouhaveimpartedtousasstudentleaders Oursmallconversationshavecreatedalar partnerfirms,KPMGManabat&Co,SGV&Co,PwCIslaLipana&Co,andNavarroAmper&Co,ourev yourassistance,andweareverygratefulforallowingustoworkwithyou

Toourstudentadviser,ateElkana,andtherestoftheBatch63officers,thankyouforteachingusthero andforprovidingrecommendationstofortifyourteam IalsowanttoacknowledgeourJuniorCoordina theirdedicationandpassiontoservetheThomasianJPIAncommunity,fromhelpingusprepareoureventstobecomingtheleadersoftomorrow I maynothavesaidthisenough,butIamextremelyproudofyouraccomplishmentsandthepersonyouhavebecomeaftersurvivingthissemester inAMV

Lastly,IwanttoexpressmyutmostgratitudetotheThomasianJPIAncommunityfortrustingus Yourunwaveringsupportandparticipationhave beenthemotivationtopropelourorganizationintogrowthandsuccess

AsIpreparetopassthetorch,IamfilledwithhopeforthefutureofUST-JPIA Ourorganizationhasfortifieditselfandrestrengtheneditsrootswith therightfoundation,thankstothehardworkthateachandeveryoneofyouhasprovided Witheachpassingday,nomatterhowsmalloursteps maybe,webringourselvesclosertoourgoals,andIamcertainthattheincomingleadersofourorganizationwillcontinuetobringUST-JPIAto greaterheights

Thankyouforthesupportandkindnessyouhaveextendedtoourorganizationduringmypresidency Ithasbeenanunforgettableexperiencefor me,onethatIwillalwaysholddearinmyheart Thoughourtimehasended,IwillalwayssupportUST-JPIAaspartofitscommunity

Wehavenowmorphedintoquintessenceandourwingshaveflutteredmagnificentlytoflutteraboveitall Iwisheveryonenothingbutthebestof luck,mostespeciallythefutureleadersofthisorganization Mayoureffortstodaybecomefruitfultomorrow

As I type down every word of this message, I am filled with a great sense of gratitudetothosewhohavemadeTheLedgerhowitistoday Forme,joining The Ledger was a blessing, for it allowed me to meet different skillful and talentedpeoplewhocontinuetoinspiremethroughtheircapabilities,notjust in writing and the arts but also in their dedication to contribute to the publication without expecting anything much in return Out of the two years that I have spent with this publication, it was always worthwhile, for I have learned much from my seniors, ate Hannah, ate Nicole, ate Bianca, ate Yza, ateJela,ateSamandkuyaJed,andalsofromallmycurrentcolleaguesand allthosewhoIhaveworkedwithatthispublicationr

AfterwewrappedupTheLedgerVolume25,Ihavealwaysthoughtitwouldbeachallengetokeepuporexceedthe standard my seniors set for the following editorial board to beat But through the outstanding efforts of every staff memberandmemberoftheeditorialboard,Icansaythatoncethismagazineispublished,wehavesucceededinour duty to inform every Thomasian JPIAn of the latest JPIA News, shared the inspiring stories of JPIAn paragons, and documenteveryJPIAn'smilestone

Through the efforts of all the news writers headed by Amae, they have upheld the decades-long role of The Ledger, documentingthemomentousdaysofUST-JPIA WithallthephotographstakenbyPacs,Angela,andJom,theycreated a time capsule that captured the smiles and stories of AMVians, which we all can look back at, recalling all the memories and life lessons we have gained in college With the stories that ate Czar with the Features department, Katrina with the Literary department, and ate Nicole with the Productions department have told, we can be inspired becauseonethingthatwesurelyneedtogetthroughthechallengesinAMVistheinspirationtocontinueworkinghard towardsreachingourgoals Lastly,withoutAshe's,Annelle's,andtheLayoutdepartment'stalents,thesestorieswouldn't beclearenoughforustotakevalueineverylessontheyteachus

The Ledger will always hold a special place in my heart as it showed me not only a group of skillful and talented individuals but also friends who will be there through our successes and challenges I am very much thankful and proud of my fellow Ledger core team members, Eimery, Trisha, ate Fiona, ate Margaux, and Angela, for with their sofpavingthispublication'spath,wehavefulfilledTheLedger'sroleasaUST-JPIAcommitteeandas pressJPIAncreativitythroughthestories,poetry,film,art,andphotographsthatwehavepublishedfor ear rsofthismagazine,IinviteyoutouncoverthistimecapsuleofauthenticThomasianJPIAnnarratives theachievementsofourfellowJPIAnsandlearnfromthestoriesofnotableAMVians etowritewithtenacity,servewithintegrity,a

DIALECTICS 2024

BAYLON, MARK AARON O.

9THLITERARYANDARTSFESTIVAL

BEST PICTURE

BEST FILM EDITING

BEST MUSICAL SCORE

Shaina Oliva

Anna Mae M Torres

The University of Santo Tomas - Alfredo M Velayo (USTAMV) College of Accountancy produced 139 new Certified Public Accountants (CPAs) from the latest Licensure ExaminationforCertifiedPublicAccountants(LECPA)witha passingrateof6526%forthe213Thomasianexaminees

This year’s performance of UST-AMV significantly decreasedfromthe769%passingrateinOctober2023but saw an improvement when compared to the 59.47% passingrateinMay2023

Nationwide, there were 3,155 passers out of 10,421 test takers, equating to a 3028% passing rate This slightly dipped from 3125% in October 2023 and 3036% last May 2023examination.

Of the new CPAs, 107 were first-time takers, while 32 had previouslyattemptedtheLECPA.

As of this year, no schools are still qualified as topperforming schools in the CPA Licensure Examination that are “with 50 or more examinees and with at least 80% passing percentage” as per Commission Resolution No 2017-1058(C)seriesof2017.

The exams were held across various locations in the Philippines, including NCR, Baguio, and Davao, from May 26thto28th

Vinz Andrew S Coresis and Anna Mae M Torres

The UST-Junior Philippine Institute of Accountants (UST-JPIA) kickstarted the academic year with a general assemblyentitled“Enchante:ANight ofOpulence”heldonlineviaZoomon November29,2023

Theevent’spurposewastoshowcase the current executive board and directors, accomplishments, presentation of finances, and plans forthefutureoftheorganization

The General Assembly was opened by UST-JPIA President Rochelle Nazarene Lanuza who talked about the importance of the general assembly and the organization as a whole

UST-JPIAholds1stGeneral AssemblyandJPIAwards2024

“In this space [ ], we open a space for dialogue and spread [ ] wisdom with a common purpose. To engage in meaningful conversation, celebrate union, and create a path towardssuccess,”Lanuzaexpressed.

UST-JPIA Vice President - Internal GwynethNazareththenproceededto present the general plans and actions for the organization’s academic year, which included upcoming events for the organization’smembers

Furthermore, the event featured National Federation of Junior Philippine Institute of AccountantsNationalCapitalRegion(NFJPIA-NCR)

President Grezel Joy Denise Aglobot who served as the guest speaker for thesaidgeneralassembly

In her speech, she introduced the national council’s system and the upcomingeventsforNFJPIA-NCRthis academicyear.

UST-JPIA Treasurer and Director for Technicals and Logistics Brent Allan DC Santos also presented the organization’s financial report includingexpensesfromtheprevious academicyear

Moreover, UST-JPIA Adviser Asst Prof Christopher German sent words of encouragement for the members during the assembly who told JPIAns to hold their heads up high and continue doing their best throughout theirAMVjourney

The event was closed by Vice President - Internal Gwyneth Nazareth who wished the members well as they traverse the path of beinganaccountant

“IntheworldofAccountancy,letyour dreams be the driving force of propelling you forward and navigating the complexities with grace and determination,” Nazareth saidinherclosingremarks.

The event also featured numerous ice breaker activities and games which were eagerly participated by the members and made the opulent eventevenmorememorable.

JPIAWARDS2024

In a separate event, UST-JPIA ended the academic year 2023-2024 by giving awards and recognitions to JPIAns who showed dedication and excelledintheirdifferentcommittees

The ceremony recognized members with awards in various categories, includingMostOutstandingJPIAn,Ms Christel B Lucas; Most Outstanding JPIAninAcademics,Mr BrentMichael D Tiamsim; Most Outstanding JPIAn in Socio-Civic Involvement, Ms Candice Anne Bago; and Most Outstanding JPIAn in Student Engagement, Ms Mikkaila Andrea S Bertumen

Performing Members in Academics, Non-Academics, Leadership, and Event Production, as well as Most Outstanding Committee Members in all 13 committees of UST-JPIA, were alsoacknowledged

UST-JPIAHolds3rdJunior AccountingChallenge

The University of Santo Tomas Junior Philippine Institute Accountants (UST-JPIA), partnership with Deloitte Philippi opened its doors for the 3rd Ju Accounting Challenge entitled MENSA: Palates in the Tempest" May 28, 2024, via Zoom Cl Meetings

This year, a total of six (6) schools comingfromdifferentregionsacross the country bravely accepted the challenge, but only three conquerors roseontop

With their sharp wits and skillful tactics,DeLaSalleUniversity-Manila was hailed as the 3rd Junior Accounting Challenge champions, with representatives Carmela Dawn Cortuna Almero, Renz Bautista, and DeryllSanguir

Polytechnic University of the Philippines-Manilasecuredaspotat the podium and won 1st Runner-Up, with team members Rhea An Niduelan, Kyle Villanueva Ventinilla, andKylaMaeAgpalzaVillanueva.

National University - Laguna also cameintothespotlightandwon2nd Runner-Up,withteammembersMatt Hardy Guillermo Evite, Keiron Karl Vicente Calibuso, and Ylliessa Umali Lozano

The challenge was set up for all first and second-year BS Accountancy students, or any other accountingrelated program, who wish to showcase their skills in this year’s “feastofintellectandflavor”

Jasmine Rose Cerezo

Something Exhilarating:

A

UST-JPIAn’s

Excellence Journey in the 25th Search for Outstanding Accounting Students of the Philippines

College life is a whirlwind of challenges and triumphs, especially for an accountancy student at the Alfredo M Velayo - College of Accountancy.BravingthewallsofUST AMVisonething,butdelvingintothe stories embedded in every student reveals a deeper layer of resilience and determination Each JPIAn has a narrative that transcends the ordinary a story of boundless ambition, unyielding resolve, and the relentlesspursuitofexcellence These narratives are about surviving the rigorsofacademiclifeandthrivingin an environment that constantly pushesstudentstotheirlimits.

my fellow AMVians as both a member and previously as the head oftheAccountingPool"

Despite the academic challenges of being a student, she always made time for UST-JPIA, believing that her college experience would never be truly complete without joining an organization She found that being part of and actively participating in some activities at UST-JPIA provided abreatherandawelcomechangeof pace, allowing her to build bonds with others and enrich her overall collegelife

grow as a student and as a future professional. She highlighted an aspect of the event involving a Q&A portion that tested her skills in analyzing crucial aspects of the profession To quote, “Through this experience, I was able to test myself and was able to gain valuable insights outside the four corners of theclassroom”

Among these inspiring stories is Alexia Nichole R. Guadalupe's journey– a dynamic blend of academicpursuitandextracurricular engagement. Her bustling energy and commitment have driven her to excel in her studies and immerse herselffullyinthecommunityofUSTJPIA This dedication culminated in her remarkable achievement of being named one of the finalists for the 25th Search for Outstanding Accounting Students of the Philippines.Herjourneyhighlightsthe extraordinarypotentialthatlieswithin each student and the incredible heights they can reach with dedicationandpassion

Thequestforthe25thSearchfor OutstandingAccountingStudents ofthePhilippines(SOASP)

Strikingabalancebetweenstudent dutiesandJPIAnresponsibilities

UST-JPIA as a center of empoweringexcellence

Throughout her four years in college, onemightassumethatastudentlike her would be immune to struggles However, she has always observed that every student around her continues to fight for their dreams, andshedrawsinspirationfromthese determined individuals She reflects, " being part of the UST-JPIA family throughout my college life, I had the opportunitytomeetandinteractwith

ItcametoAlexia’ssurprisewhenshe was already selected as one of the representativesforthe25thSOASPin which she initially had planned of joining She mentioned that joining competitionswerenotnewtoherbut preparing for the qualifiers of the aforementioned event was particularly challenging, as she was simultaneously participating in another quiz bee competition “I purely relied on what I had learned thesepastfewyearsinAMV,andI’m grateful to have outstanding professors who guided me through my college life The finals itself was nerve-wrackingasIwasinthemidst of such amazing minds from all around the country, which was such anhonor”Guadalupesaid Outofall the finalists, she placed third in the competition which she described as somethingoneforthebooks

Whenaskedhowthecompetitionhas helped her grow, she said that the most important thing in every competition is to learn from every opportunity, adding that joining the 25thSOASPallowedhertoholistically

Alexiareflectedonhertransformative journey from freshman to senior, recognizing UST-JPIA as an integral part of her growth every step of the way She said, “UST-JPIA has continuously presented me with a multitude of opportunities and has always put their complete trust and support in its accounting pool members” This, in turn, helped her boost her confidence and step outsidehercomfortzoneasshewas always reassured to know that there is an emphasis on learning from the experienceratherthanjustwinning

She firmly believes that students in AMV, particularly JPIAns, possess an inherent capacity for excellence, requiringonlyaleapoffaithtounveil newtalents Describingherjourneyto becoming a competition finalist as an undeniable challenge, she emphasizes the arduousness of the feat. To aspiring UST-JPIAns seeking similar achievements in the future, she imparts this message: “Being selected to represent UST on a national stage is already a remarkable triumph for any student The key is to trust yourself and give your utmost effort While there may only be one victor in each competition, nobody truly loses, as every experience teaches us and revealsourpotentialforevengreater accomplishments.”

Czarlise P De Castro

CHARTING SUCCESS: Insights into the Future of Accounting

Vinz Andrew S Coresis and Anna Mae M Torres

power of people, technology, and innovation

PhotograbbedfromMeettheWorld: NavigatingTheAccountingDepthsFacebookPage

Embarking on the path of a future CPA entails both challenges and rewards, demanding a fusion of essentialattributesandanopenness to diverse opportunities On May 4, 2024, UST-JPIA hosted an enlightening online webinar titled “Meet the World: Navigating the Accounting Depths,” offering profound insights into the dynamic landscape of the corporate accountingrealm

Ms Macaisa-Peña, a distinguished guest speaker, emphasized the importance of being curious, connected helps build networks that open new doors Agility allows adaptation to ever-changing environments,andcollaboration

fosters teamwork and shared success Above all, maintaining our humanity underscores the importance of empathy and ethical practices

Ms Macaisa-Peña also highlighted various branches within the accounting field where future CPAs can thrive Starting with auditing provides a solid foundation in financial systems and regulatory environments, which is crucial for ensuringaccuracyandtransparency in financial reporting Expanding into international fields offers a global perspective, enhancing a CPA's experience and skill set Conversely, onsulting leverages expertise to transformbusinesses,harnessingthe

SGV & Co., a key player in the industry, exemplifies how firms can empower quality innovation and leadership. Their approach encourages aspiring accountants to push boundaries and strive for excellence, nurturing talent and fostering leadership to achieve new heights Dreaming big and striving high resonates strongly in the accounting profession, with the possibility of becoming the next CFO beingarealaspirationforthosewho reachgreaterheights

Mr Catalan, another esteemed speaker, provided valuable insights into the world of assurance, emphasizing its role in promoting investor confidence, managing regulatory responsibilities, and supporting sustainable economic growth Assurance professionals ensure transparency and serve the public interest, playing a pivotal role in the financial ecosystem He also stressed the importance of stepping out of comfort zones, urging aspiring accountants to embrace resilience and continuously seek new challenges Growth and innovation canbeachievedbyaskingquestions and seeking guidance when faced with uncertainty The idea that nothing is impossible until all possibilities are tried encourages futureCPAstopersevereandremain opentonewopportunities

The accounting profession offers a broad and diverse range of career paths, from traditional roles to emerging fields driven by technological advancements By believing in their capabilities and steppingbeyondtheircomfortzones, aspiring CPAs can unlock their full potential and make significant contributions to the industry The journey of a future CPA is filled with opportunities,andbyembodyingthe principles of curiosity, connection, agility, collaboration, and humanity, they can navigate the corporate world successfully Dream big, strive high, and push the boundaries of what is possible The possibilities are truly endless for those ready to embarkonthisjourney

Thickets of vine and shrubbery inevitably wrap around the students who hope to make it out alive; the garden where young minds are said tobenurturedanddreamsareyetto be cultivated cannot be discerned from the greens and browns When all seems lost, a towering figure standsproudandhandsamachete–SirChristopherGerman Forabout22 years, he has been the steadfast guide of UST-JPIA and has tirelessly nurtured the seeds of excellence in the hearts and minds of AMVians As his 27th academic year in AMV dawns, his branches have provided shade,wisdom,andsupporttothose who seek knowledge and growth underhisguidance,andtothisdayis ever-blooming

Sir German's professional journey began in 1997, right after he got the titleofCPAinhisname Hestartedhis career at SyCip Gorres Velayo & Company, one of the top auditing firmsinthePhilippines,butthecallto teachwastoopowerfultoignore,too enticing to brush off simply In 1998, he became an instructor at the College of Commerce and later in AMV From then on, his life was dedicated to nurturing the minds of accountancy students, his roots firmly planted in academe He understands the profession's challenges and is committed to giving his students the tools they needtothrive Whetherguidingthem through the intricacies of Advanced Financial Accounting and Reporting (AFAR) or offering a listening ear duringtimesofstress,hestrivestobe a constant source of support and inspiration

"Kasi passion ko talaga," he declared with conviction His commitment to teaching goes beyond the confines of the classroom "Gusto ko maging memorable, remarkable, outstanding professor," he noted; this aspiration drives him to impart lessonsthatresonatedeeplywithhis students, ensuring that they absorb thematerialthoroughly,whetherthey

excel or struggle Consistency, he believes, is the key to effective teaching Just as a tree requires regular nourishment to grow strong, students need steady, reliable guidancetoflourish

SirGermanunderstandsthatgenuine growth comes not from mere memorization but from a deep understanding of the concepts that form the foundation of the fundamentals He constantly challenges his students to be inquisitive, ask "why?" and seek the light of knowledge, even when the path seems arduous, and the rain washesawayyourvoice Forhim,the accuratemeasureofsuccessliesnot in medals and certificates but in the ability to apply one ' s knowledge with integrity "Be authentic," he advises, emphasizing the importance of truly understanding concepts over merely passingexams

All faces of the earth have had their share of storms, and Sir German has had him, and he doesn't hesitate to voice out his observations as a faculty member of almost 27 years The essence of his teaching philosophyliesininclusivity,reaching out to all students He believes that everyonedeservesaneducation,and although each person has their own learningmethods,itiscrucialtogive at least one centralized technique thatwouldreachthestudents'hearts and minds “Saaccountingkasi,it’s not in terms of paramihan ng handouts eh. Minsan nga kahit isang magandang material lang meronka,yunnayuneh,aslongas talagang (alam mo ‘yong) concept,”hesaid

AstheadviserofJPIA,SirGermanhas seen firsthand the importance of a well-rounded education; he stresses the importance of activities beyond academics, particularly those that help students discover their unique personalities and talents These experiencesarecrucialinpreventing burnout, and he recognizes the importanceofbalance,encouraging

his students to engage in extracurricular activities that nurture theircreativespiritsandalleviatethe stressesofacademiclife

Looking ahead, Sir German envisions afuturewhereJPIAcontinuesto enhance personal development through initiatives like tutoring programs and non-academic activities Hedreamsofbringingback the vibrancy of pre-pandemic times, whereeventsliketheGeneral

AssemblyandInductionBallfostered a sense of community and pride among students, where he saw the smiles of students he otherwise would have never seen if they were buried in their books He hopes to reignite their excitement and pride, showingthemthattheirpath,though challenging, is also filled with opportunitiesandgrowth

Reflecting on his legacy, Sir German hopes to be remembered for his intellect, diligence, and dedication to his students His inspiration, Sir Antonio Dayag, who taught him Advanced Accounting in college, instilled in him the importance of excellentteaching,atorchhecarries forward with pride As he created his shoes to fill, he hoped to inspire his students like Sir Dayag did He dreams of a day when the excitement and pride of being an AMVianwillonceagainfillthehearts of every student, be it freshmen, or seniors

“Dapat bumalik ‘yong feeling na proud ka, because you are in the program (that you want) whether BSA, BSMA, BSAIS.” The seasons change, years pass by, and with the dynamic influences of the world, Sir German'sdedicationtoteachingand inspiringhasonlygrownstronger He remains committed to reaching out to every student, from the brightest stars to the nebulae who are yet to shine As the academic year approaches, his branches extend further, providing the light and water required for the next generation of accountants to thrive Sir German's influence will continue to ripple through generations of AMVians, shaping their lives and careers in waysthatwillbearfruitforyears

To Sir German, we, the officers and staffers of The Ledger, would like to offer our deepest gratitude and admiration Your unwavering commitment to excellence, passion for teaching, and genuine care for your students have left an indelible mark on the hearts and minds of all who have had the privilege of learning from you May your legacy inspire generations of AMVians as they strive to follow in your footsteps and make their mark on the accountingworld

Photos by: Leahnor Joy Paclibar & JejomarAgoncillo

Itisnotoveruntilitisover

Danaya Santiago

Surviving8departmentalquizzes,2prelims,and2finals allinayearisonething,buthavingtheheartand couragetostayinAMVafterallthoseseeminglyneverendingstrugglesissomething!

“AMVisnotajourney;itisastruggle,”theysay.But AMViansknowthatphraseisbarelythetipoftheiceberg ofhowAMVtrulyis.Itissuffocating,drowning,and devastating,tosaytheleast.Notonlydideveryexamfeel likeamatterofsurvival,buttheterrorofnotmeetingthe quotatoearnmyplaceinAMVisalsomakingthings worse.

Honestly,I'velostcountofhowmanytimesI'vereceived yetanothersetoflowgrades,andIcanfeelinmybones thateverytimeIfailisslowlycagingmeinaplacecalled mediocrity AtAMV,asimplesuccesssuchasgettinga passinggradewithoutacurvefeltlikeadistantdream, andfailureafeelingIamwellaccustomedtothemost It'snotthatI'vegrownnumbtothepainofgivingmyall andstillfallingshorteverytime;infact,thosenumbers barelyreachinglineof5shauntmeeverynight,slowly drainingawaywhatlittledeterminationandconfidenceI haveleftinme

ButnomatterhowmanytimesIfail,forsomereason,I cannotseemtojustsurrender Justacupoficedcoffee andaRedBullonthesidekeepsmealiveandfillsmy wearysoul So,Igoback,skimmingthroughmy accountingbooksandclickingawayonmycalculator onceagainbecauseitisnotoveruntilitisover

I'vegivenmyall–sacrificingblood,sweat,andtearsuntil I'mdrained,andIrefusetoletitallbeinvain.Even thoughImaynotknowhowI'llenduretheremaining yearsinthisstate,onethingiscertain:nomatterhow muchAMVhasbrokenme,givingupthisdreamwilljust furtherbreakme.

Afterall,tostruggleistolive;andtoliveistoearnthat three-lettertitleattheendofmyname.

The Clouds Still Part

In The Hours Yet Unborn

Levie Julianne L Martin

Isatonthebleachers,plasticpressingagainstmythighs,watchingmyfriendsand classmatespracticefortheirgraduationceremony Theirlaughterechoedaroundthe gym,asymphonyofjoythattugsatmyheartstrings.Theylookedradiant,astarkcontrast fromwhenwewerestillonthebattlefield,nowthey’llearntheirmedalandembracethe future

Iamhappyforthem,butaquietenvytwistsaknotwithin,whispering,"youcould'vebeen there."

Yes,Ishould'vebeentheretoo,donningthegownandmortarboards,feelingtheweightof aneraendingandanewonebeginning ButhereIwas,aspectator,myheartswelling withprideforthemwhileasmallknotofenvytwistedwithin.

Iamhappyforthem truly

Theyhadworkedsohardanddeservedeveryounceofjoythatawaitedthem.Yet,apart ofmecouldn'thelpbutwonderhowitwould'vefelttostandtherebesidethem

Regretlingeredattheedgeofmythoughts,aquietshadowthatneverentirelydissipated Lifeisn'tarace,Iremindedmyself.Onlysomepeoplecrossthefinishlineattheirintended time Someofusneedtopausetofixwhat'sbrokenbeforewecanmoveforwardagain Astheypracticedtheirspeeches,oneformedinthebackofmymind,whichallowedmea momentoflonging.Itspokeofwhatcouldhavebeenapplause,thehugs,thegoodbyes. ButIdidn'tletmyselfdwelltheretoolong Thepathaheadofmeisuncertain,butthat's okay Thereisareasonformydetour,alessoninthepause

AndasIleftthepavilion,Ifeltatinyflickerofhope.I'dgetbackontrack,eventually.For now,Iamcontenttocheerthemonfromthesidelines,mypitstopgivingmethestrength tocontinuetheraceinmyowntime

Photosby:LeahnorJoyPaclibar &AngelaShainaOliva

UST-JPIA COMMITTEES MEET THE

PeaceandWellness

ThePeaceandWellnessCommitteeisdedicatedtocreatinganatmosphereofpeace, kindness,helpfulnessandhappinessbetweenandamongthemembersofUST-JPIA

Research

MonitoringandEvaluations

TheMonitoring&EvaluationsCommitteeisresponsibleforproducingfeedbackmechanismsby preparing the assessment measures and reports on the programs, projects, and activities of UST-JPIA This committee ensures that event objectives meet the organization’s mission and vision,alongsiderecommendationsforfurthereventimprovements

The Research Committee will be encouraged to conduct research on topics or agenda determinedbytheOfficeofStudentAffairs.Thiscommitteealsoaidsinthedistributionofsurvey questionnairesofJPIAnswhoareintheprocessofgatheringdatafortheirthesis

AccountingPool

The Accounting Pool shall be the representatives of UST-JPIA in various inter-school, regional, andnationalquizbowl,andnationalcasecompetitions

CommunityServiceandEnvironment

The Community Service and Environment Committee of UST-JPIA is committed to creating a diversely unified society by establishing community and environmental projects, and raising awarenessaboutthepressingissuesandadvocaciesinthesociety

Creatives

Thiscommitteeshallbeentrustedwiththecreationofpublicitymaterials,rangingfromawide array of creative deliverables such as posters, audio-visual presentations (AVPs), and other varietyofmediaandartisticcontentformarketingpurposes.

ProductionTeam

The committee shall be composed of JPIA Band, JPIA Dance Ensemble, and JPIA Hosting Guild The committee shall represent the organization in various inter-organization, university-wide, regional,andnationalcompetitions Thecommitteeshallalsoprovidehosts,preparescriptsand performancesfortheorganization’sprojectsandevents

FEDERATION YEAR 2023-2024

ExternalAudit

This committee shall be comprised of capable students who will work hand in hand with the auditorinauditingselectedorganizationsassignedbytheUniversityofSantoTomas-Officefor StudentAffairs TheyalsoprovideauditservicesindifferentcompetitionsconductedbyUST-JPIA

JuniorDirector

TheJuniorDirectorsCommitteeshallassisttheexecutiveofficersinorganizingUST-JPIA’sprojects andevents.Theyshallalsoformthenextsetofexecutiveofficers.

JuniorCoordinator

The Junior Coordinators Committee shall assist the executive officers in organizing UST-JPIA’s projectsandevents Theyshallalsoformthenextsetofexecutiveofficers

TheLedger

TheLedgeristheofficialpublicationofUST-JPIA,communicatingwiththelocalUSTchapterand with the National Federation of JPIA, exhibiting the prowess of its members through writing and thepress TheLedgerpublishescontentsfortheJPIAncommunitythroughanannualmagazine andonlineplatformsavailable.

Mentor’sCircle

TheMentors’CircleCommitteeisresponsibleforprovidingAccountingTutorialsandHandoutsto students to have a more effective way of learning Accounting The committee shall coordinate withtheAccountingPoolinpursuingtheorganization’sthrusttowardsacademicexcellence.

Debate

Thecommitteeistheofficialrepresentativeoftheorganizationinthedebatecompetitionsboth atregionalandnationallevel

TechnicalandLogistics

Thiscommitteeshallbecomposedofthetechnicalandlogisticsteam TheTechnicalteamshall be assigned for event production specifically the technical configuration (e.g. streaming, visual presentation, sound system) The Logistics team shall be assigned for event production specificallyinlogisticsconfiguration(eg goodsacquisition,eventmoderator)

E-SportsTeam

This committee shall be composed of e-sports teams for various online games, which shall representtheorganizationinvariousinter-organization,university-wide,regional,andnationalesportscompetitions

FEDERATION YEAR 2023-2024

SPONSORS SPONSORS

PARTNER FIRMS

BLACK SCOOP CAFE

SOMETHING WRITE PH HOMEROOM

KPMG R.G. MANABAT & CO.

PARTNER

SYCIP GORRES VELAYO & CO.

PLATINUM

PWC PHILIPPINES - ISLA LIPANA & CO.

PLATINUM

NAVARRO AMPER & CO. (DELOITTE PHILIPPINES)

PLATINUM

Angela Shaina Oliva

Shaina Oliva