FAR EASTERN UNIVERSITY Institute of Accounts, Business and Finance Accounting Department THOUGHT LEADERSHIP PRESENTATION B.D.B AUDITING SERVICES BERNADETTE D. BANDRIL By JOHN MARK R. CASTAÑEDA JASTINJOVI P. DELA CRUZ XEDRYL MAE B. ESCOBAR MANUELITO N. ESTEBAN AMIELLE GENE A. GARCIA November 6, 2021 TABLE OF CONTENTS: I. REVISIONS…………………………………………………………………… …………………………… II. OVERVIEW / NAME OF THE BUSINESS……………………………………………………………………… …………………………… III. COMPANY ADDRESS AND CONTACT DETAILS……………………………………………………………………… …………………………… IV. DATE OF VIRTUAL OR ONLINE INTERVIEW…………………………………………………………………… ………………………… V. RESUME OF PERSON INTERVIEWED……………………………………………………………… ………………………… VI. QUESTIONNAIRE TEMPLATE…………………………………………………………………… …………………………… VII. TRANSCRIPT OF THE INTERVIEW…………………………………………………………………… ………………………… VIII. PHOTO DOCUMENTATION…………………………………………………………… ……………………… IX. INDIVIDUAL REFLECTION / PERSONAL PLAN……………………………………… X. REFERENCES………………………………………………………………… …………………………… XI. APPENDIX / APPENDICES………………………………………………………………… …………………………… 2 3 3 3 3 3- 4 4- 7 7- 12 12- 13 13- 18 18- 19 19- 21 I. Revisions DESCIPTION OF CHANGE: PANELIST’S NAME: EFFECTIVE DATE: II. Overview of the Business The name of the business is BDB Auditing Services and the form of ownership is a Sole Proprietorship. Mrs. Bandril is the owner of the business. Their vision statement is to “be one of the companies to provide excellent accounting services, especially taxation”, and their mission statement is “to provide affordable and quality professional services” III. Company Address The BDB Auditing Services is located at Unit 231 Union Square Condo #145 15 th Avenue Cubao Quezon City. A. Contact Details Dial 0918-927-1522 for the cellphone number; and (02)8348-4870 for the landline. Note: The BDB Auditing Services are not available in social media platforms. They obtain additional clients through referrals. B. Date of Virtual or Online Interview The interview was conducted on October 23, 2021, Saturday. C. Resume of the Person Interviewed 3 Brenda D. Bandril is the leader and owner of BDB Auditing Services. Her journey as a successful leader started from scratch since she came from a poor family. When she was still studying, she often read books and listened to successful people’s stories and tips. Despite having financial problems, she did not give up on studying until she earned her Bachelor of Science in Accountancy degree. After she became a Certified Public Accountant in 2005, she started her business BLD Auditing Services which is her maiden name. According to Bandril, one of her best achievements is that she helped her employees finish college and they are now part of the accounting staff of her clients’ business. During the interview, Bandril mentioned that the role of a leader is to set an example for the organization. A leader must take the lead on everything that they are going to do. She also added that leaders should be working with their teams to keep things organized. Bandril also discussed her responsibilities as a leader and that is to train and supervise people in the organization. This responsibility is important in keeping the business functional and avoiding failure. She also mentioned her skill that a leader should have like being versatile, being able to work with different types of people, and she can also work under time pressure. A leader must also be decisive, dependable, possess integrity, be able to solve problems, and can teach and mentor others. Lastly, the authority of a leader is to influence the people in the organization and make them perform the work that is needed to do. Furthermore, the employees of BDB Auditing Services follow Bandril due to her expertise in accounting. D. Questionnaire Template Date: __________________ Time: __________________ Name of Business/Organization: ____________________________________ 4 Name of Owner: ____________________________________ Form of Business: ___________________________________ Good morning/afternoon, Sir/Ma’am. May we ask the following questions regarding your business/organization. 1. How did you come up with your business name? Is there any explanation for it? ________________________________________________________________________ 2. How long have you been into this kind of business? ________________________________________________________________________ 3. What is you business’ vision and mission? ________________________________________________________________________ . 4. How do you plan in achieving these goals? ________________________________________________________________________ 5. As a business owner, are you satisfied with the current situation of your business in terms of sales and market position? ________ Agree ________ Agree with comments: Comments here: ________________________ ________ Disagree ________ Disagree with comments: 5 Comments here: ________________________ 6. Is there a moment when you experience a deficit of income? What did you do? If not, what are the things you do to maintain your business? ________________________________________________________________________ 7. As a businessperson do you prefer to: _____ manage the business by yourself. _____ manage the business by yourself and by family members. _____ mange the business by yourself and hire employees. Note: You may choose one answer or more than one. 8. Entrepreneurship requires variety of task in operating a business such as marketing, accounting, customer care and others. When you started your business Sir/Ma’am, have you earned any of the following in preparation for the business: _____ YES, I have earned college degree in business or entrepreneurship. _____ NO, I have not earned college degree in business or entrepreneurship but attended business trainings and seminars. _____ Others: ________________________ 9. Entrepreneurs or business-minded person do business because of: ___ Passion for life. ___ Recognition. 6 ___ Primarily to make a living. ___ This is what my family is doing since I was a child. ___ Others: ________________________ Note: You may choose 1 or you may rank the choices according to your preference. 10. What attributes does a business have to acquire to be successful? ________________________________________________________________________ E. Transcript of the Interview Xedryl: All right! Okay. Good morning! Before we start let me inform you that we will be recording the whole discussion with your permission. Our reason for this is that we will be using the record as a reference in creating a topic to be presented and included in our paper. You are given the option to open your camera at any time and if we may we would like to request a short picture taking by the end of this session for documentation purposes. As for follow up questions these may be about overview of the business, company address and contact details, and resume related information of the interviewee. Now that you are informed of the terms, please state I agree or disagree to begin. Interviewee: Okay, I agree. Xedryl: Today is October 23 of 2021 at 10AM participants are: Casteñeda, John Mark Dela Cruz, Jastinjovi Escobar, Xedryl Esteban, Manuelito and Garcia, Amielle Xedryl: Please state this name of business and organization, name of owner, and form of business. 7 Interviewee: Okay. My business is the BDB auditing services, I am the owner it’s a sole proprietor. So, BDB stands for the acronym of my name which is Brenda Dacuycuy Bandril. Brenda Dacuycuy Bandril auditing services. Xedryl: For the first question how did you come up with your business name which you have already answered. Thank you. Interviewee: Ahh yes… That is my acronym, BDB stand for my name: first, middle, and last name. Xedryl: Second, how long you have into this kind of business? Interviewee: I started my career as a professional accountant, practicing in CPA since 2005. BDB is formerly a BLD which also stand for the acronym of my maiden’s name which is Brenda Litan Dacuycuy and I change it to BDB last May 29, 2013 to be exact. Jm: The next question is actually two-part number 3 and number 4. Number 3 what is your business vision and mission statement and how do you plan in achieving these goals stated in your vision and mission statement? Interviewee: Okay, my company’s vision is one of the best company to provide excellent accounting services especially taxation, our mission is to provide affordable in quality professional services. Well, as for me I think I can achieve this goal… Of course, I need to plan on many things like continuous training in the field of bookkeeping and taxation because you know law nowadays changes from time to time and of course I should and always check my staff if they are properly applying my rules and regulations and they are on the plan that I give to them on handling clients and the works they have that going to done for my clients. Amielle: Okay. For the fifth question. As a business owner, are you satisfied with the current situation of your business in terms of sales and market position? Do you agree or disagree and why? Interviewee: Okay, as of now actually as a you know the profession of CPA is we are the you know we are the back office or back-office people so actually we are not allowed to advertise. We are just growing our client through the referrals you know uh if the client is satisfied with our work so they are going to refer with their friend then you get a multiple or additional client because of that. So, I am satisfied. Amielle: For the sixth question. Is there a moment when you experience a deficit of income? What did you do? If not, what are the things you do to maintain your business? 8 Interviewee: Okay actually I think all the business affected by the this pandemic last July... Just last March 2020 so you know everything is uh problematic and also experiences that uh the deficit in the budget but I corrected that because I streamline… I performed the budgeting so budgeting is very important on the matters on how you correct the in and out of cash. So, it is important to monitor also the budgeting specially nowadays that we are going through the pandemic. So far, I already corrected that problem and hopefully I am happy to say that some of the business is cannot give 13 month but I think I can naman, and small bonuses for my employees. Jastinjovi: As a businessperson, do you prefer to, manage the business by yourself, manage the business by yourself and by family members, or manage the business by yourself and hire employees? Interviewee: Actually, I think I can. I am saying that I am happy that my family will be part of my business specially my son in second time [second-born] is taking up an accounting so I am also having my employees and of course I am hands on manager in the business. Jastinjovie: Is Entrepreneurship require a variety of task in operating a business such as marketing, accounting, customer care and others. When you started your business ma’am, have you earned any of the following in preparation for the business: YES, I have earned college degree in business or entrepreneurship… No… Interviewee: Yes. Jastinjovi: Sige po [Go on] Interviewee. Yah! yes of course as a CPA of course what you’re going to… because I believe what the business you are going to take of course you need to study that first and of course I am very lucky that I finished well my accounting profession and I get my CPA board exam so I think yes of course you need to earn a college degree for the kind of business that you are going to take and there are also may things, many factor that you are going to consider. College degree is very important Manuelito: Entrepreneurs are business-minded person do business because of: Passion for life, Recognition, Primarily to make a living, This is what my family is doing since I was a child or others. Interviewee: Okay. If I rate this noh of course all businesses. You’re going to do a business to make your primary source of living and for the recognition and of course it is your passion it’s very hard to conduct or focus on the business you didn’t like so you should love the business 9 you’re doing you should do it either you work hard on it otherwise you will not succeed and you will get tired of your everyday task if you are not interested in it. Manuelito: What attributes does a business have to acquire to be successful? Interviewee: Of course just be patient in every step of the way, sometimes you failed but what is important is that you learned from your mistake. Doing a business is not an easy, that’s why some of the… some of the graduates of the schools, is that they are choosing to be an employee but you know nowadays very hard very hard to earn money specially if you are a minimum wage earner you cannot feed you family for the 537 pesos a day and you should you should try and don’t afraid for the fail for the failures you will experience in doing business. You need to do a business to be successful. Try and try until you succeed. Xedryl: Now for some follow-up question may I call on Amielle. Amielle: Sa follow up questions. [For the follow up questions] 1. What is the exact address of M7 services. Interviewee: Okay. M7 services are the BDB auditing services noh. I own that place that is Unit 231 Union Square Condo #145 15th Avenue Cubao, Quezon City. Amielle.: What are your contact details? Interviewee: My contact details is my landline is that 8348-4870 and my cellphone number is 0918-927-1522. Amielle: What are the social media platforms where people can reach your business? Interviewee: Actually as an practicing CPA we are not probably… I am an old typical CPA so I didn’t advertise my BDB auditing service as you know we are multiplying our clients through referrals. So I didn’t use any platform any platform in the social media. Xedryl: Next may we hear from Jastinjovi. Jastinjovi: As a leader, what is your role in the business? Interviewee: Okay. As a leader my I think my role as a of course I should set an example on the organization and I must take the lead on anything and everything we are going to work. I must be uh working leader. That is the... I think that is the most important that the leader should consider. Jastinjovi: What are your achievements in your career as a successful leader? Interviewee: Okay. I have some many achievements in life but I think the most is that,.. if you didn’t ask, some of my employees are undergrad(s) some is only college graduate or even elementary graduate but because of my business they finished their college degree and now some 10 of them they are working on my client’s business. So, I’m happy for them and I think to help people is the most… I think is the most achievement that a leader can achieve is to change someone’s life to uplift their way of living. And of course, another one is that if you are feel contented and happy, I think that is the most important that you can ask for your life. For me that’s the meaning of to be a successful leader. Jastinjovi: Next, is what are your responsibilities as a leader? Interviewee: As a leader my responsibility is to train and or equip and supervise people on my organization because if they failed, my business will fail also. So, if I failed to pay them, my business will fail also. Jastinjovi: As a successful leader, what are the competency skills competency skills that you possess? Interviewee: As a leader you should be competent on a different skill. You should be versatile nowadays and I’m a versatile leader and I can work with different types of people and I think my special skill is that I can work under time pressure with a very excellent speed like if that the uh project you can finish in 1 week, I can finish it in an hour 2 hours so that is my special ability in my competence. Jastinjovi: For the last question ma’am. Can you tell us your journey as a successful leader? Interviewee: Okay. My journey as a leader is that uh I remember I start from the scratch, we are a uh we came from very poor family but through reading different books, listening to successful people and earning my college degree although sometimes we have no money for to bring to the school for my baon [allowance] you know but I didn’t gave up so here now, it is important also to believe in God and always put God in your [in] everyday of your life and of course you cannot go wrong and God has a perfect timing of us just wait for it and remember to finish your whatever degree that you have, that you are going to. I think accountancy, you are taking up accountancy just finish your degree. Accountancy is a very in demand, accountant(s) is very in demand in our industry so I think you cannot go wrong. Jastinjovi: Thank you. Interviewee: Okay Xedryl: Thank you for those beautiful words ma’am. That would be all. Thank you for participating in our interview. God bless, and have a great day. Interviewee: Ah yes God bless. 11 Interviewee: Are you going to make a picture taking? Amielle: Yes. Manuelito: Okay so 1 2 3. Manuelito: Okay na. Interviewee: Okay. Manuelito: Thank you. Jastinjovi: Thank you. Amielle: Thank you. Jm: Thank you, once again. Xedryl: thank you. F. Photo Documentation 12 G. Individual Reflection / Personal Plan A. CASTAÑEDA, JOHN MARK This activity was a great experience, since we are Accountancy students and we are in the world of business and finance, this activity was able to show us how leaders continue to manage despite this period of struggle due to the pandemic, it let us see what are the characteristics needed in order to keep a business afloat considering this situation the pandemic has put us in, it was wonderful seeing these leaders persevere. According to Liew (2020), 70.6% of micro, small, and medium enterprises were forced to close in the Philippines because of this pandemic, so it is really wonderful seeing these types of business continuing to thrive or to survive amidst this time of pandemic. The activity was fun, but of course, everything has its downside and its struggles and 13 this activity was not an exception, first of all, this is a group work and we are in a pandemic, that alone will create struggles for different students. Based on a study conducted by Rotas & Cahapay (2020) that aimed to figure the struggles that children learning in the Philippines are experiencing because of this pandemic, and based on their findings they separated the respondents' answers into 12 categories, which are: Unstable internet connectivity, Inadequate learning resources, Electric power interruptions, Vague learning concepts, Overloaded lessons activities, Limited teacher scaffolds, Poor peer communication, Conflict with home responsibilities, Poor learning environment, Financial related problems, Compromised physical health, and Mental health struggles. Those struggles were experienced when we did the activity, and I think we will continue experiencing those struggles because we are still in this online learning setup, and it seems like it would be for the foreseeable future. Another aspect I would like to tackle on is the group, being a Freshman, in a new school, and also being afraid of conversing with people, I dread doing group activities, the awkwardness of finding a group, having a conversation in Messenger, and not seeing each other face-to-face, not seeing them struggle the same way we are struggling personally, it was hard. It was hard doing an activity with people you have not seen and have not meet personally, however, we still managed, we were still able to do this activity. So in summary, this activity was great, it may have had it hardships, however, we were still able to see the different qualities that a leader must possess in order to continually be successful in a world where nothing is certain. B. DELA CRUZ, JASTINJOVI The interview with the leader and owner of BDB Auditing Services, Brenda D. Bandril, has been an educational trip into the environment of someone who is a leader of the organization. Before the interview, I am thankful to Mrs. Bandril allowed us to interview her and tell us her success story. During the interview, I was amazed by her humbleness and how she actively interacted with us. I am also amazed by her success story especially when she mentioned her best achievement in her story as a leader. That is when she was able to help her employees finish their college degrees and allowed them the opportunity to become staff on her client’s business. In addition, I was inspired by her story and how she overcame struggles in her life like acquiring her college degree despite having financial problems. 14 During the interview, I realized a leader’s responsibility, role, and authority and how they should handle their colleagues. I realized that it is a leader’s job to manage her team and lead them to the right path so the organization will function well and will not suffer loss. I also realized that a leader must regularly check the performance of their team to tell them where they must improve especially when they commit mistakes. In addition, I also realized that a leader carries a big responsibility to help their team achieve more because incompetent, inadequate, and mediocre members help hinder the success of the team and the organization. I also realized that one must value the role of the leader and should not take it lightly because the morale of the team depends on it. Lastly, I now fully understand the role and responsibilities of a team leader as someone who will supervise, conduct strategies, effectively communicate and organize the team, and set goals for the team. During the entire group activity, I have learned and realized many things and how to properly cooperate with other people. I have learned that one must always participate and cooperate with their team regardless of whether they are on good terms or not because it will create more opportunities and a bigger impact on the organization. It will also produce more effective output if there is teamwork and unity in the group. During this experience, I have noticed that there are individuals that are active with the group and carefully oversee the group’s performance and there are also people who act passively. I have also realized that a leader must listen to the opinions of their team to have a better insight and a different perspective on the task. Lastly, I have also realized that each member must do an effort to help each other and not entirely depend on the leader on every aspect of the task. In conclusion, this task helped me and will continue to help me as I progress in my study and career since it will be beneficial. It gave me the necessary experience on how to handle group tasks and helped me gain knowledge about teamwork and leadership. I also gained important knowledge and lessons from Mrs. Bandril that will help me in my career as a future accountant and a team member in the organization. I will use this acquired knowledge to fulfill my role and responsibilities as a student and as a future member of the organization. In addition, I will also teach this acquired knowledge to my friends and my future colleagues so they will be informed on how to handle these tasks as a group and how to manage a team as a leader. 15 C. ESCOBAR, XEDRYL MAE Some might say that leadership is ability to translate visions into reality (Bennis, W.) but how exactly? I had the opportunity to hear the success story of Mrs. Brenda D. Bandril, your typical rags to riches. After becoming a CPA, she started her own auditing services where she trains and supervise the employees herself. Even under the pandemic her business strives. She leads with excellence and with a heart as her business opens the chance for undergrads to practice and finish college to becoming a staff in BDB. Despite financially struggling during her younger days, she was determined in earning a degree which gave me the impression of one who isn’t afraid to dream. A type to oversee her business’ present and possible future status and value. Which is important in setting up a business that could relate to developing what the business communicates. As a leader, you are also expected to know what you’re reaching for and lead with certainty, as your followers need someone to rely on. As the interview goes on, I noticed how she actively communicates with us. Definitely, something that is helpful in building her social influence, she shows how valuable her employees are to her and her business. Checking in on her employee’s well-being and progress throughout the years. Her humility and directness left me in awe. I have realized that there are still things that I must improve on but also to never stop from thinking like I can learn more. Leadership is involving growth, a continuous development of oneself and others. Adjusting your perspective of looking at failure as another step to success to only motivate your drive to achieve more and land far. D. ESTEBAN, MANUELITO Last October 23, 2021 we interviewed a leader who owns the BDB Auditing Services. My groupmates and I made a plan on how we’re going to interview the owner of the BDB Auditing Services. We split the 10 questions by two because we are only 5 in the group and some of my groupmates made some follow-up questions to know more about the business. 16 The owner of BDB Auditing Services is Mrs. Brenda Bandril and BDB stands for Brenda Dacuycuy Bandril which is the acronym of her name. I am inspired to work harder on my studies because of Mrs. Bandril because she graduated as a professional accountant and she established her own business after he graduated. Someday after I graduate and become a CPA, I also want to build my own business because I really want to have my own business ever since before. Mrs. Bandril also said in the interview that the budgeting of business is very important and I agree with what she said because this pandemic many businesses were closed like computer shops, bars, gym and many more because of the protocols of the IATF that they cannot operate yet. Some of the businesses we’re bankrupt like restaurants; only a few people can eat in a restaurant because of the IATF Protocol that a restaurant can only operate at 10% capacity of seating. Because of the lack of customers, some restaurant expenses are higher than their revenue and that causes some businesses to shut down and that’s the reason why budgeting is important. Ms. Bandril also said that before starting a business, we should study it very well. I agree with what she said because starting a business is not very easy because the capital you will use is not a joke. Building a business is not easy because there is a lot of paperworks to handle and you need a huge amount of capital for it. It is hard to earn money and we should do a lot of research if the business that we are going to build is going to be successful. Also, your business should be connected with your passion so that you will have full interest in your business. We should also apply an employee that is very hardworking and honest at work. Overall, I learned many business-related things with the interview with Mrs. Bandril and it makes me realize that I should study even more so that I can be successful like her someday. I was inspired that even though she came from scratch but with the willingness and determination she fulfilled her dream and established her own business. E. GARCIA, AMIELLE GENE The Leadership and Decision-Making course help the students understand the importance of connecting with others to work things out. It shows how leadership correlates with decision making and creating a progression that can achieve one’s goals. According to Winterhalter (2020), 17 Decision-makers must evaluate risks and opportunities and make a commitment to achieve their goals. This course has encouraged me to interact with other people to learn from them and brainstorm ideas to have better decisions and plans. Kase (2010) stated that social awareness is similar to self-awareness, but the focus is external and involves understanding the thoughts, feelings, and actions of others, as well as how to relate to other people. It was not easy for me because I am an introvert, making it hard to interact with people, especially with the people I just met. I am glad that the people I have interacted with are easy to get along with and open to different ideas that prevent us from making poor decisions when planning. And because of our cooperativeness, the flow of the interview that we had was smooth and direct. I have learned a lot from the interviewee because of her experiences and challenges that made her a successful leader. I have realized that communicating with other people is much more helpful in having better plans and decisions. It does not matter if the resources are minimal; good leadership and planning can always get through even at the most challenging point. Having mistakes and failures is part of growing because it could make you wiser when making decisions for the betterment of your plans. H. Reference Indeed Editorial Team. (2021, March 13). 5 Roles and Responsibilities of a Team Leader. Indeed. https://www.indeed.com/career-advice/career-development/responsibilities-of-a- team-leader Indeed Editorial Team. (2021, September 22). Leadership Skills: Definitions and Examples. Indeed. https://www.indeed.com/career-advice/resumes-cover-letters/leadership-skills Kase, L. (2010). Graziadio Business Review. Great Leaders are Great Decision-Makers. https://gbr.pepperdine.edu/2010/10/great-leaders-are-great-decision-makers/ Lauterborn, E. (2020, June 19). Why educational leadership requires growth and change. Smart Brief. https://www.smartbrief.com/original/2020/06/why-educational-leadership-requiresgrowth-and-change 18 Liew, S. (2020). Businesses in the Philippines struggling to cope with COVID-19. hrmasia. https://hrmasia.com/businesses-in-the-philippines-struggling-to-cope-with-covid-1 Llopis, G. (2014, July 29). Leadership is about enabling the full potential in others. Forbes. https://www.forbes.com/sites/glennllopis/2014/07/29/leadership-is-about-enabling-the-fullpotential-in-others/?sh=7f62f86e6698 Mattone, J. (2019, September 4). The Relationship Between Power and Authority in Leadership. John Mattone Global, Inc. https://johnmattone.com/blog/the-relationshipbetween-power-and-authority-in-leadership/ Psychology Today. (n.d.). Leadership. https://www.psychologytoday.com/us/basics/leadership Rotas, E. & Cahapay, M. (2020). Difficulties in Remote Learning: Voices of Philippine university students in the wake of COVID-19 crisis (Volume 15, Issue 2, 2020). Asian Journal of Distance Education. Winterhalter, K. (2020, April 26). Insight Assessment. 5 Decision Making Skills for Successful Leaders. https://www.insightassessment.com/blog/5-decision-making-skills-for-successfulleaders I. Appendix/ Appendices A. REQUEST LETTER October 21, 2021 ______________________ ______________________ ______________________ ______________________ Dear Mrs. Brenda D. Bandril, 19 Greetings! We are a group of students enrolled in the Institute of Accounting and Business Finance at Far Eastern University and we would like to request for an interview with interview you for our final requirement in our Leadership and Decision-Making Course. In consideration of your time and availability, we will be sending a questionnaire that would consists of a total of 10 questions. May we ask you to please answer those questions in advance in preparation for our face-to-face or virtual interview. These queries are about your role, authority, responsibility and competency in your chosen business or organization. We will also be collecting information such as: • Name of Business • Name of Owner • Form of Business • Business’ Visions and Mission If you are fine in sharing this information, you may proceed to the questionnaire. Kindly reach out to us using the details provided below, if you have any questions or comments regarding the questions. You may reach us at cellphone number 09164376082; or at Email: xe.xedrylmae@gmail.com; or at Facebook: Xedryl Mae Escobar. Thank you much. We hope to meet you either face-to-face or virtually. Either way, we greatly appreciate it. Best Regards, 20 CASTAÑEDA, JOHN MARK DELA CRUZ, JASTINJOVI ESCOBAR, XEDRYL ESTEBAN, MANUELITO GARCIA, AMIELLE MGT 1101 Institute of Accounts, Business and Finance FAR EASTERN UNIVERSITY 21