In­sights of a young ac­coun­tant

Business Mirror - - OPINION - Razzel Ann Vergara

IWILL never for­get the first time I got my reg­is­tra­tion cer­tifi­cate as of­fi­cial proof of be­ing en­rolled in the BS Ac­coun­tancy Pro­gram I of the Polytech­nic Univer­sity of the Philip­pines-Lopez, Que­zon. There­after, I learned that the first stage of be­ing an ac­coun­tant was il­lit­er­acy. I didn’t even know what ACCO (code for Ac­count­ing) was. I didn’t also even know that the pro­fes­sors and some other stu­dents like me are ex­pect­ing us to ex­cel in this cho­sen field. Ac­cord­ing to them, all stu­dents en­rolled in this pro­gram be­long to what they call “cream of the crop.” In my own trans­la­tion: best among the en­rolling batch. I have no idea or back­ground in ac­count­ing, un­like some of my class­mates who have taken book­keep­ing in high school. I never knew that it was go­ing to be a tough or­deal for me. Upon fin­ish­ing the in­tro­duc­tory ac­count­ing sub­jects, I wanted to sign an af­fi­davit to not pur­sue ac­coun­tancy.

In my sec­ond year in col­lege, I came to know that the sec­ond stage was in­credulity. Yes. I am un­able and un­will­ing that time to be­lieve that this is my path, and this is where I should go. It may be due to the hard­ships that I was ex­pe­ri­enc­ing that time.

How­ever, as I took a few more ac­count­ing sub­jects over the next years, I came to love what I was do­ing and learn­ing. I re­al­ized that this wasn’t all that bad and, that some­how, I can be­come an ac­coun­tant. This was the third stage— alacrity. The feel­ing of be­ing cheer­ful for you are ready enough to brace the path and ev­ery­thing, no mat­ter what.

It was not smooth sail­ing. As the course load in the fi­nal years was laden with tech­ni­cal and more dif­fi­cult ac­count­ing sub­jects, in­clud­ing tax­a­tion, au­dit­ing and ad­vanced ac­count­ing. The road to the li­cen­sure ex­am­i­na­tion was ex­tremely dif­fi­cult as it can be. Some need to be away from his or her fam­ily and study even harder. Af­ter ob- tain­ing my CPA li­cense, I had to be up­dated with the changes in the ac­count­ing pro­fes­sion. I had to en­gage in Con­tin­u­ing Pro­fes­sional Ed­u­ca­tion. This was the fourth stage— ad­ver­sity, where I ex­pe­ri­enced ev­ery­thing. Call it dif­fi­culty, hard­ship, suf­fer­ing or any other ad­jec­tives you can give.

Some­how along the way, this ac­coun­tant- in- tran­sit woke up one day real­iz­ing how far she has be­come. I can­not say that mas­tery will bring you to what you aim. It is im­por­tant that you know enough. But that is some­thing we can­not quan­tify.

Be­ing part of the pro­fes­sional ac­count­ing com­mu­nity and con­tribut­ing skills and ef­fi­ciency in the busi­ness arena is such an enor­mous feel­ing. This is the fifth or re­ward­ing stage, which I call bene­fac­tion. In this stage, the pro­fes­sional ac­coun­tant plays an im­por­tant role that con­trib­utes to the over­all sta­bil­ity and progress of so­ci­ety.

Some members of the ac­count­ing com­mu­nity rise up to take lead­er­ship roles in the ad­vance­ment of the ac­count­ing pro­fes­sion, whether in their com­pa­nies, their own ac­count­ing firms, within a pro­fes­sional or reg­u­la­tory body and other in­sti­tu­tions. I be­lieve that this is the sixth stage— promi­nency. It is not the pres­tige that mat­ters but the fact of stand­ing out from other rec­og­nized per­son­al­i­ties.

Al­low me to de­scribe the sev- enth stage as diversity. I be­lieve that this is what we pro­fes­sional ac­coun­tants can be­come and at­tain our op­ti­mum po­ten­tial. In this phase, there is a diversity of ed­u­ca­tion, wis­dom, ex­pe­ri­ence and thirst for more learn­ing. How­ever, it doesn’t just hap­pen by be­ing said or be­ing there. We have to make it so. Diversity can emerge from var­i­ous sources, such as ed­u­ca­tion, life ex­pe­ri­ence, trav­el­ing to other places, mul­ti­cul­tural af­fil­i­a­tion and creative hobbies, to name a few. Achiev­ing diversity rests an­other bur­den on our shoul­ders. But I be­lieve that this is fea­si­ble if we unite our­selves in this goal. This is a call for a rev­o­lu­tion of the hearts. As artists have their own def­i­ni­tion of their body of work, we ac­coun­tants should also have our own. Have you thought about yours?

Razzel Ann Vergara is a grad­u­ate of BSA at the Polytech­nic Univer­sity of the Philip­pines- Lopez, Que­zon Batch 2014. She passed the CPA Li­cen­sure Ex­am­i­na­tion in Oc­to­ber 2014 and is cur­rently con­nected with Vin­har Con­struc­tion and Mar­ket­ing, a com­pany spe­cial­iz­ing in ac­count­ing for con­struc­tion projects and tax­a­tion.

This col­umn ac­cepts con­tri­bu­tions from ac­coun­tants, es­pe­cially ar­ti­cles that are of in­ter­est to the ac­coun­tancy pro­fes­sion, in par­tic­u­lar, and to the busi­ness com­mu­nity, in gen­eral. Th­ese can be e- mailed to boa. sec­re­tar­iat.@ gmail. com

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