Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
In Partial Fulfillment of
The Requirements for
Bachelor of Science in Business Administration
Submitted by:
Marnie C. Cantre, APRNBA
Leanna May C. Mengorio, APRNBA
Submitted to:
Bernadette Ramos, SAP Adviser
COMPANY PROFILE
"In all thy ways, acknowledge Him, and He shall direct thy paths"
- Proverbs 3:6
Villaruz, Villaruz, & Co., CPAs (VVC) established its first office in 1988 in the historic
Intramuros, City of Manila. Once classified as a small firm practitioner in 1988, VVC has gained for itself
the rank as a medium size auditing firm with a total manpower complement at present of eighty- two (82)
personnel. It has promoted its dedicated and outstanding auditors and accountants to Managerial and
Supervisory positions and has developed well rounded responsible professional auditors and accountants
over the years.
The firm believed that the best promotion would be its excellent performance and sincere
commitment in the timely delivery of its professional services plus the continuing word of mouth
advertisements. True enough, as the years passed, there has been a tremendous increase in the number of
clients particularly due to referrals from friends, colleagues and most especially from its existing clients.
In May 2003, the firm's international affiliation with Morison International was approved
affirming the firm's commitment and determination to stay at the cutting edge of emerging trends in the
business environment affecting accounting and consulting firms. VVC is an independent member firm of
MORISON INTERNATIONAL, a global network of independent accountants, auditors, tax advisers,
business consultants and lawyers established to serve the cross-border needs of the clients globally. Every
independent member firm of Morison International has only one aim, it is "not only to meet client's needs
but to exceed their expectation and to totally delight clients with our service quality."
By December 4, 2006, the Head Office had moved to Unit 3 9th Floor Galleria Corporate Center,
EDSA, Quezon City to accommodate the increasing number of its dedicated and outstanding personnel.
Today, VVC continues to be one of the country's most respected accounting & auditing firms, providing
professional services to local reputable businesses, multinationals and foreign-based organizations.
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Its vision is to be an Outstanding Global Certified Public Accountants (CPAs) and Professionals
providing value added services for the improvement and betterment of our clients' businesses and creating
superior value and greater sustainability to our Firm's Stakeholders. On the other hand its mission is to
consistently provide outstanding and timely business assurance, accounting, consultancy and other related
services with Divine Guidance through people excellence and empowerment. They have core values that
abbreviated as CIRCLE IT, which stand for Commitment, Integrity, Respect, Client Care and
Communication, Leadership and Loyalty, Excellence, Innovation and Teamwork.
Villaruz, Villaruz& Co., CPAs is one of the Philippines' leading and trusted accounting and
auditing firms. VVC is a 28 year old professional services provider of Bookkeeping / Accounting
Services (recording or encoding of all your company's business transactions up to the preparation of your
monthly financial statements to reflect your company's financial condition, the results of your operations
and your company cash flows, and provide complete schedules of balance sheet accounts for better
understanding of the clients’ financial statements), Internal Audit Services (assurance services on the
reliability of our client's financial statements, including the audit findings and recommendations to help
management improve their company's operations), External Audit Services, Financial Management
Services, Tax Reporting and Consultancy Services, Feasibility Study Preparation, Systems and
Procedures Installation and Manual Preparation, Payroll Services and other related professional services.
VVC share their knowledge and build future CPAs by training well their apprentices. We, as interns, were
assigned to auditing division first and then transferred to accounting department for further learning and
experience.
It was in this light and inspiration that Villaruz, Villaruz& Co., CPAs was founded and formed.
In July, 1988, in the midst of the Philippine economic crisis, when NormitaLansang-Villaruz, after her
resignation from a company where she worked for nine (9) years was inspired, resolved and decided to
pursue her own professional practice as a CPA and formed a general professional partnership with her
husband, George VillarVillaruz, and her best friend, Sandra RazonChingcuangco. George was then
working as a full time Finance and Administration Manager with a group of companies and Sandra just
also resigned from the same company with Normita. It was on September 16, 1988 that the firm was
officially formed and initially registered with the Securities and Exchange Commission under the firm
name, Villaruz, Villaruz, Chingcuangco and Co., CPAs. The three partners designated Normita as the
Managing Partner, George as the Senior Partner and Sandra, Partner.
In early 1990, Sandra withdrew from the partnership to migrate to the United States. In August,
1993, the Securities and Exchange Commission formally approved the withdrawal of Sandra from the
partnership and the firm's name was finally amended to Villaruz, Villaruz& Co., CPAs (VVC). In January
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1994, with VVC's practice continuously growing, George joined Normita in the active practice of their
profession in their own firm. It was during these years that the partners' couple power emerged and
developed.
The following are the classroom learning (theories and concepts) that we applied during the
apprenticeship in the accomplishment of tasks that were given to us: (1) Accounting and Auditing terms –
we easily understand what they were talking about when teaching us and we’re able to recall those terms;
(2) Normal balances of accounts – we were able to follow how they maintain their bookkeeping; (3)
Different topics in Internal Auditing courses – specifically vouching, we applied what we’ve learned and
experience during our activities on school, we were able to use this during our fieldwork and even
auditing inside the office; (4) Communication Audit course – we’re able to comprehend how to prepare
working papers and how to properly communicate with the clients; (5) Income Taxation course – we’re
able to realized its importance in bookkeeping, essence in having knowledge about BIR Forms, and most
especially, the knowledge that we used about input VAT, output VAT, and withholding tax, its designated
percentage charges; (6) Depreciation and amortization schedule & Bank reconciliation – we’re able to
familiarize ourselves about their formulas, and; (7) Excel formulas – we’re able to use some excel
shortcuts we’ve learned during our Communication Audit course.
The following are noted issues and concerns during the apprenticeship in Villaruz, Villaruz, &
Co., CPAs (VVC): (1) The Company only accepts interns if there are any requests from the audit teams
and the quantity will be based on requests also, and; (2) the first assigned Audit Manager who handled us
doesn’t have planned duties for their apprentices.
Regarding to the main issue and concern that we noted during the apprenticeship which is about the
unplanned duties, to improve the host company we recommend that the Audit Managers or Supervisors
should be guided by a process and list on what an apprentice should be learning.
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SUMMARY OF ACCOMPLISHMENTS
We accomplished the following tasks/ functions during the apprenticeship: (1) Updating some of
their books (Journal Book, Sales Book, Cash Receipt Book, and Cash Disbursement Book); (2)
Vouching, our part in the Working Paper during our fieldwork and reconstruction; (3) Inventory Counting
of supplies and checking of supplies canvassing sheet (4) Preparing and summarizing Petty Cash
Vouchers; (5) Preparation of Out- of- pocket expenses (Initial Billing and Final Billing); (6) Preparation,
cancellation and printing of Statement of Accounts, Manual Statement of Accounts and checks; (7)
Preparation of Official Receipt and Acknowledgement Receipt; (8) Preparation of Summary of Input/
Output Vat for Relief; (9) Preparation of Summary of Liquidation; (10) Bank Reconciliation; (11)
Checking of Lapsing and Amortization schedule; (12) Preparation of some of the BIR Forms; (13)
Searching for Financial Statements and General Information Sheets for Transfer Pricing purposes; (14)
Arranging, encoding and collating receipt; (15) Depositing collections, paying taxes and credit card, and
updating passbooks to different banks; (16) Paying company’s expenses; (17) Transmittal of Statement of
Accounts and Confirmation Letters through LBC.
From what we observed before, during and after the apprenticeship, we think Student
Apprenticeship Program is well designed and organized. Before we took the apprenticeship, we’re well
prepared by the SAP Pre- Orientation for the details and queries, Mock Interview for the preparation of
our official interview by our chosen company, and SAP Classroom Orientation for further details and
queries, and also to help students who doesn’t have a host company yet. On the other hand, during our
internship, our SAP Adviser, who did her best just to monitor her students, is persistent to visit us (thrice),
and communicate and update us in all forms of communication. In addition, there are also other activities
that will help us in future purposes like Bloomberg Orientation and Job Fair. Lastly for our completion,
SAP conducted Exit Interview and Submission and presentation of case study for their monitoring until
the end of the apprenticeship. What we can only recommend to improve the Student Apprenticeship
Program is to have an organized and beforehand announcement about their activities to avoid
uncertainties.
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ATTACHMENT A
ENDORSEMENT LETTER DULY SIGNED BY HOST COMPANY
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ATTACHMENT B
RESUME (FROM FEU PORTAL)
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ATTACHMENT C
Daily Time Record Duly Signed by Immediate Supervisor
(Marnie C. Cantre)
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ATTACHMENT D
Daily Journal
(Marnie C. Cantre)
We (together with my co- intern) arrived exactly early at 8:30 in the morning in the office. Today
is our first day of apprenticeship. Since our assigned Audit Manager is not yet in the office, the General
Accountant of Villaruz, Villaruz& Co., CPAs introduce us to the our team’s Auditors in the office. At
first, they didn’t give us work to do, but later, other team gave us. She asked me to do bookkeeping of
Cash Disbursement of their client but she taught me first what that is for and instructed me how to do it.
She also reminded us to avoid mistakes as much as possible. When our Manager arrived, she asked us to
pay the company’s fringe benefit in Philippine National Bank (PNB) near the area because of its due date
and time today. After that, we ate our lunch and start doing another bookkeeping of another client but this
time, it is about Sales. Since I have my 6pm to 9pm class today, I asked permission to our Manager to
have an early out for me to be arrived at school on time. Before we leave, our Manager told us that we’re
going to fieldwork tomorrow, we’re excited and at the same time feeling nervous.
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I arrived at 8:47 in the morning in the office because of traffic that I need to cross the overpass.
My Manager told me to do bookkeeping of Cash Disbursement of their client for the month of December
2016. After I finished it, I need to do another bookkeep which is the Journal Book for the month of
December 2016 also. Once I’m done with the second one, I started another which is the General Ledger
for the month of November 2016. I should avoid erasures and aware on the things I’m going to write in
the books to avoid mistakes.
I arrived at 8:43 in the morning in the office. One of our team’s Auditors taught me how to
encode petty cash using their software. Since this is my first time, I listened attentively to him so that I
can perform effectively. I also wrote down the procedure of encoding of petty cash. Another work that I
was assigned is finishing the working paper for audit of expense which I audited last week. I followed
what our Senior Auditor taught us. It was a great day for I have learned new things.
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I arrived at 8:01 in the morning in the office. Today, I was asked to do bookkeeping of Cash
Receipts Book of their client for the month of July 2016 to December 2016 and Journal Book of their
client for the month of December 2016, since it was my first time to bookkeep CRB and JB, the Auditor
taught me first how to do it and explain the purpose of it.
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For today, I sorted and summarized petty cash vouchers. I also did reconstruction, but with
another branch of the clients company for the month of September 2016.
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January 2017. Today I learned how to prepare and print Statement of Accounts, this is for the month of
October to November 2016. It was such a great day because of new learning.
I prepared out- of- pocket expense for initial billing for two Audit Manager, but I didn’t finish the
other one. I also collated receipts of one of the clients for the month of November 2016.
I did bookkeeping of Cash Receipts Book for the month of October, November and December
2016, but I didn’t finish the month of December. Also, we went to UCPB to file/pay BIR Form 2551M
and to LBC for the transmittal of SOAs.
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Monday is workday. I continued preparing three files of Summary of Liquidation for the month
of February 2017, but I didn’t finish the last one. It was so tiring but a challenging one because I need to
analyze on some factors. On this day, we also deposited collections in Union Bank.
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Aside from we deposited checks and updated Passbook in Robinsons Bank, I continued
bookkeeping of Journal Book for the month of January 2017. I thought I could finish it, but I didn’t.
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which is not too far in the vicinity of VVC. I was asked to prepare some checks that I didn’t need to see
my notes on how to do it. Then, I collated receipts for two clients. Lastly, I just finished preparing output
vat for the month of February 2017 before I leave the office, since we’re not able to stay in the office
unless our Supervisor or General Accountant is still in the office. Well, I’m grateful for learning on how
to do that kind of task.
I deposited twice the checks and cash in Union Bank. I was also asked to collate petty cash
vouchers. We went to UCBP to file/ pay 2551M (percentage tax) and then went to LBC for the transmittal
of confirmation letter. When I came back to the office, I encoded Passbook transactions for the period
10/6/2016 - 11/15/2016 for reconciliation purposes.
For reconciliation purposes, I encoded Passbook transactions for the period of 11/15/2016 -
12/8/2016. I went home earlier because I was not feeling well.
I didn’t come to the office for three days because I got sick, so I need to rest. When I came back, I
deposited checks in Union Bank and BPI. I continued updating the Journal Book including its Summary
for the month of February 2017. Today, I have new learning about searching the Financial Statements-
Annual and General Information Sheets of particular clients for Transfer Pricing purposes.
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month of February to April 2014. I was also asked to check supplies canvassing sheet for the month of
April 2017.
Today is my last day of internship at Villaruz, Villaruz and Company, CPAs. I deposited checks
and cash in Union Bank. Our Supervisor have nothing task to give, so I asked her that I will assist Ms.
Madz in the reception for possible phone calls because she will be gone for a while, which she permitted
me to do so. As soon as she arrived, I also asked permission to help Ms. Pat, our first assigned team, to do
Statement of Liquidation for the month of March 2017. It was a great feeling that I finished it. I
accomplished my very last task of our internship.
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Weekly Journal
(Leanna May C. Mengorio)
I started my on-the-job training at Villaruz, Villaruz& Co., CPAs on January 10, 2017 and
assigned to work at Auditing Department.
On my first week of OJT, I was assigned to bookkeep Cash Disbursement Book for the month of
December 2016 and assisted Ms. Rachel Roperez, Audit Manager, to pay BIR Form No. 1603- Fringe
Benefit Tax at PNB. After lunch, Mr. RomarVergara, Audit Supervisor, discussed how to bookkeep Cash
Receipt Book with some sundry accounts.
The following day, we were advised to accompany the Senior Auditor, Ms. Katherine Orellosa
and its Associate, Ms. Patricia Bautista for their field work held at Philippines Against Child Trafficking
(PACT) in Fairview, Quezon City. I was assigned to vouch Cash Disbursement Book 2016 of Terre De
Homes- KKI, an organization that aims to save the Zamboanga children from Child Trafficking.
The following week, January 16-20, we had continued our fieldwork by vouching the Cash
Disbursement Book, and consolidating and preparing audit findings.
After the audit fieldwork we had conducted in PACT last week, I was advised by the Senior
Auditor to prepare the working paper and schedule of expenses of KKI. I also prepared Audit Program
and was checked by the Senior Auditor, Ms. FielAlibado. The following day, I was instructed to collate
petty cash fund replenishment and reimbursement.
On the fourth week, January 24-28, I prepared Account Summary of Journal Voucher Book, Cash
Disbursement Book and Cash Receipt Book. I also encoded, updated and sorted out Petty Cash Vouchers.
On the next day, I prepared Audit Program of Saligan and updated reconstructing accounts (BDO Branch
- from August to October 2016).
On the fifth week, January 30-February 3, I was advised to prepare BIR Form No. 2316 of
employees as of December 31, 2016. On the next day, I prepared BIR Form No. 2316 of employees with
previous employer as of December 31, 2016.
We were eventually transferred to Accounting Department as advised by the managing partner,
Ms. NormitaVillaruz on February 10. We were assigned to Ms. Czarina Taguba, Accounting Supervisor. I
started handling different files of audit clients, specifically under AR and AP transactions. On my first
day in accounting department and sixth week in VVC, February 13-17, I was very nervous as to what will
happen in working there, but the people I have worked with made it very enjoyable and challenging at the
same time. I can say that Ms. Czarina taught us a lot, under her supervision I have learned bunch of things
and developed my character in a workplace. I have been trained to follow strictly on instructions to ensure
that the process is properly in order. Ask questions, if required, to clarify my understanding about things;
this prevents me from incurring errors. I can say that I gained to work effectively and competently in the
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organization. I have improved my self confidence in socializing with people, especially with some
professionals. I’ve learned to be flexible; because culture is always changing, thus impacting the business
model and corporate culture as well.
On the seventh week, February 20-24, I encountered different accounting task like preparation of
Statement of Account, photocopying of Topsheets (Invoice nos. 15536 - 15586), assisting the accountants
in paying 1601 E (First Circle Finance Corporation) to RDO 40-PNB located in Ortigas, preparation and
encoding of Official Receipts (OR) and Acknowledgement Receipts (AR).
On the eight week, February 27-March 3, I prepared Out-of-Pocket Expenses Summary for audit
clients (Mr. Leo Cataag, Audit Manager), collated receipts (CMC Ravena and NSK). On the following
day, I collated receipts of NODA for the month of August, September, October and November 2016,
prepared Summary of Allowances for the period Feb. 1-15, 2017. I also revised and printed off Statement
of Accounts for Professional Fee Audit, advised to deposit collections from DBDOYC Inc. in Union
Bank, prepared SOA summary manually, bookkeep (Cash Receipts Book Listings as of September 2016),
Filed receiving copies of SOA and Invoice Register for the period Dec.-Feb. 2017, printed off Summary
of OPE as of December 2016 and prepared Statement of Account manually (OPE for the month January
2017), visited LBC for the transmittal of SOAs to Ventech, Link, Master Garden &Cordaid.
On the ninth week, March 6-10, the Accounting Head, Ms. Ruby Genoring, advised me to update
Sales Book for the month of November and December. Afterwards, we went to UCPB to file/pay 2551 M
(percentage tax) of First Crest Global and visited LBC for the transmittal of SOAs of Link, ERZA
&Ventech for the month of January 2017 SOA). Subsequently, I updated Sales Book for the month of
January. On the following day, I called clients to follow up collection and prepared summary of output
VAT for relief and e-Submission. Later on, I endorsed and discussed to Marnie (my co-intern) how to
prepare an Acknowledgement Receipt. On the next day, we prepared and printed off checks. We went to
Robinsons Bank to deposit the collections for First Crest and assisted Ms. Madelyn Romero for the
payment of credit card in Metrobank. I prepared afterward a bank reconciliation for the month of January
and February 2017 (Cash Disbursement Book & Cash Receipt Book). The next day, I prepared summary
of allowances for the period Feb 16-28, 2017 and assisted Marnie in preparing check, since I had
familiarized the process. I also updated Sales Book for the month of February and Cash Disbursement
Book for the month of December 2016. I manually prepared Statement of Account and updated Cash
Disbursement Book for the month of December 2016. On the next day, I prepared and printed off checks
and generated BIR Form No. 2307 afterward. I advised to prepare Statement of Account. I prepared,
encoded and rechecked Acknowledgement Receipt and Official Receipt for the month of February 2017.
On the next day, we assisted Ms. April Tatlonghari, Executive Assistant of the managing partner, for the
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Inventory count of supplies. Later on, I prepared Manual Statement of Accounts and updated the
summary (SoA #s 15651-15690).
On the tenth week, March 13-17, I was advised to call clients to follow up collections. On the
afternoon, we, together with my co-intern, deposited checks to Robinsons Bank &Metrobank. I prepared
SOA manually. On the following day, I encoded accounting entries of World Community of Christian
Meditators Philippines, Inc. for the year 2012 as advised by Ms. Lovely, Junior Partner. Afterwards, I
encoded accounting entries for the years 2013 & 2014 and checked Lapsing and Amortization schedule
for the months of November 2016. I also updated manual SOA (SOA #s 15801- 15890) and called clients
to follow up collections (Riverbed, Ericsson, FPD Globales, IGTL, Software Group Phil, Westcon
Solutions). Subsequently, I prepared working paper for 1601-E, prepared and print off SOAs and invoice
register dated March 6, 2017, encoded accounting entries for the year 2015 & 2016 and collated receipts
(NSK) for the month of February 2017. On the following day, March 18, Saturday, we were advised to
attend the 2nd General Assembly held in VVC Training Room.
On the eleventh week, March 20-24, I called clients to follow up collections, deposited checks to
Union Bank. Afterwards, I was advised to do bookkeeping of Journal Voucher for the month of January
2017, prepared Bank Reconciliation Working Paper of WCCM for the year 2013 to 2016, called clients to
follow up collections and deposited checks to Union Bank.
I continued doing bookkeeping of Journal Voucher for the month of January 2017 I haven’t
finished yesterday. I prepared Bank Reconciliation Working Paper of WCCM for the year 2013 to 2016,
bookkeeping of Journal Book WS, paid BIR Form No. 1601-E (GENOVIL & FIRST CREST)
remittances in UCCPB and deposited checks in Metrobank.
On the twelfth week and my last week in VVC, March 27-31, I checked summary of monthly
disbursement, deposited checks and updated Passbook in Robinsons Bank, called clients to follow up
collections, paid water (utility) at BPI for the Columns for the month of February 2017, assisted Marnie in
reviewing and verifying liquidated expenses and finished bookkeeping of Cash Disbursement Book as of
January 2017.
The training I had in the Villaruz, Villaruz& Co., CPAs is an opportunity to experience and to
gain new knowledge at the actual field of accounting and auditing. I was exposed at the actual work,
familiarized myself to their operation. Also I learned, to be more sociable and adjust myself in an
environment where I am working, who I am working with, and hopefully, my work in the future.
In those almost three long months of training, I experienced and learned many things not only the
things that are related to my study, but also the things that boosted my personality. I learned to be more
passionate and determined by finishing the task assigned to me at the scheduled time. Appreciate the
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lessons, I’ve learned at school, and the theories and concepts to its actual application, where I realized
that everything that I learned from school will be all used in my future career.
After the Training, I learned and realized that an On-Job-Training is not just a requirement to be
done, but a window for a student to preview his/her future career, to expose his/her self in different kind
of environment where there is an opportunity to show what skills and knowledge, and talents that will
make him/her professional.
Working in an accounting firm is very challenging but fun as well, because they have a friendly
working environment. They treat me not just their intern but as part of their family. The host training
establishment like Villaruz, Villaruz& Co., CPAs gives a lot of opportunities to new graduates and new
entrants because they offer good working environment.
Nothing can compare to the feeling that I’ve been part of VVC. True to its mission, VVC
continues to create members that are holistically ready to face every challenge life may bring. The whole
organization aims to bring out the best and worst in me. VVC overcome my weaknesses and utilizes my
strengths.
In my 400 hours of on-the-job training at Villaruz, Villaruz& Co., CPAs, I would say that I
learned a lot of new things. Working with VVC is such a journey. I had experienced different things in
working in a real world. It’s been a rewarding opportunity and great learning experience.
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ATTACHMENT E
Certificate of Completion
(Marnie C. Cantre)
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Certificate of Completion
(Leanna May C. Mengorio)
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