Tuesday, December 6, 2011

CAT® Level 1 Program January 14 - February 4, 2012

Fast track your way through the CAT® ladder
Save up to 50% OFF the investment fee.
Sign up for the Accelerated CAT® Level 1 Program TODAY!

January 14 - February 4, 2012 (10:00 am - 7:00 pm)    5/F Megatrade Hall, SM Megamall, Mandaluyong City
What is the Accelerated CAT® Level 1 Program?
The Accelerated Certified Accounting Technician (CAT®) Level 1 program is a one-day review course that covers the essential topics you need to pass the CAT® Level 1 examination. This course will be offered during a Saturday weekend that will start at 10 o'clock in the morning and will end at 7 o'clock in the evening. The CAT® Level 1 examination will be scheduled immediately the following Saturday.
The Accelerated CAT® Level 1 program is designed for busy candidates who have at least five years experience in accounting or those who are already licensed CPA. The program takes a comprehensive and focused approach on the essentials of bookkeeping so you can gain the knowledge you need to pass the challenge exam of CAT® Level 1 and to help you get ahead.


The Accelerated CAT® Level 1 Certification Program Curriculum
The CAT® Level 1 Program is designed to nurture the learning process and provides you with a well-presented and structured course. The program itself has been split into four modules (plus a comprehensive review at the end) for ease of learning. Each module contains a set of drills and real-life cases in order for you to assess how well you are progressing.
The CAT® Level 1 exam is fully accredited by the Institute of Certified Bookkeepers UK. Passers of this exam can apply for Certified Bookkeeper (CB) qualification.
Module 1: Review of Bookkeeping Skills
  • Basic principles of double entry accounting
  • Nature and accounting of a merchandising business and how it differs with a service business
  • Analyze and record transactions in the accounts such as purchases and sales
  • Preparation of chart of accounts for a merchandising and service business
  • Use of T accounts to analyze transactions into debit and credit parts
  • Preparation of trial balance and learn its purpose
  • Understanding matching concept relates to and supports the accrual basis of accounting
Module 2: Completing the Accounting Cycle
  • Adjusting journal entries that will update the matching process
  • The use of worksheet as a useful device for collecting and summarizing data
  • Preparation of the adjusting and closing entries from a worksheet
  • Performing Bank Reconciliation
  • The adjusting and closing entries
  • Preparation of a post closing trial balance
  • Finalizing the multi-step and single-step income statement, statement of owner's equity
  • Balance sheet for a merchandising and service business
  • Completing the accounting cycle
Who Should Sit for the Accelerated CAT® Level 1 Program?
Only serious applicants need apply. This intensive program is designed to condense three sessions into a one-day review course. Candidates who are seeking to join the Accelerated CAT® Level 1 certification program must :
  • Be a Certified Public Accountant (CPA) or
  • Have at least five (5) years experience in accounting work
NIAT will be offering the Accelerated CAT® Level 1 Program just for this year. Grab the opportunity now while seats are still available!
Program Schedule
Registration is processed on a first-come, first-serve basis. The minimum number of attendees for the program is 25 pax; thus NIAT Philippines reserves the right to reschedule the program if and when minimum number is not satisfied.
  • Date: September 10, 17, 24, 2011 (Review) & October 1, 2011 (Exam)
  • Venue: 5/F Megatrade Hall, SM Megamall, Ortigas Center, Mandaluyong City
  • Time: 10:00 am - 7:00 pm (Review) & 10:00 am to 2:00 pm (Exam)
  • Contact Number: (632) 386-0191
  • Email: info@niatphilippines.com
Other Upcoming Events
  • Certified Accounting Technician Level 2 (Cost Accounting) 
    October 15 - November 5, 2011
  • Certified Accounting Technician Level 3 (Payroll & Taxation Accounting) 
     November 12 - December 3, 2011

National Institute of Accounting Technicians
Tel: (+632) 386-0191
Email: info@niatphilippines.com
Module 3: Constructive Accounting
  • Establishing of Internal Controls to safeguard assets most specially Cash
  • Single entry bookkeeping systems
  • Reconstruction of Incomplete records
  • Conversion of Cash -basis to accrual accounting
  • Correction of Errors
  • Analysis and Interpretation of Financial Statements
Module 4: Special Journals
  • Recording of transactions using sales journal, cash receipts, purchases journal, cash payments journal and general journal
  • Use of voucher system to control expenditures, preparation of a voucher and recording in voucher register
  • Use of check register and payment process of the voucher system
  • Use of combination journal especially for service enterprises


Module 5: Comprehensive Review

CAT® Level 2 Program February 4 - March 3, 2012


Expand your career potential with a globally recognized certification
Become a Certified Accounting Technician®
to be part of a network of over 100,000 credentialed peers worldwide
Join the CAT® Level 2 (Cost Accounting) Program
February 4 - March 3, 2012 (8:30 am - 12:30 pm) / Oakwood Premier Joy~Nostalg Center
Certified Accounting Technician (CAT®) Program
The CAT® Program is a globally recognized program of the National Institute of Accounting Technicians (NIAT) that grants the CAT® designation to the successful professional here and abroad.
The CAT® Program focuses on developing a strong base of technical accounting knowledge and skills; analytical, organizational and inter-personal skills; and professional values essential for today’s successful accounting professionals.
The CAT® Program is designed to be an intensive accounting program that will equip the participant all the necessary skills for real life accounting work. The CAT® Program is recognized to be equivalent to the CAT® designations of different institutes around the world, giving NIAT's CAT®s access to membership resources, and recognition in countries such as Canada, United Kingdom, Australia, New Zealand, Europe, Hong Kong, China, Singapore, Malaysia, India, and the Middle East.
The Benefits of CAT® to You
  • Offer your employer proven specific skills and knowledge.
  • Advance your career and increase your compensation potential.
  • Put CAT® after your name, giving you the same distinction among bookkeepers that "CPA" gives to Certified Public Accountants.
  • Enhance your value to your company and clients.
  • Increase your value to your company or clients — Certified Accounting Technicians can and do take on new responsibilities.
  • Increase your chances of working overseas where CAT® is recognized such as Australia, New Zealand, United Kingdom, and other Asia-Pacific countries.
CAT® Level 2 Program Syllabus - Cost Accounting
The CAT® Level 2 Program is designed to nurture the learning process and provide you with well presented and structured course. The qualification itself has been split into five modules for ease of learning. Each module contains set of drills and real-life cases for you to assess how well you are progressing. The Program is also accreditted by the Institute of Certified Management Accountants (ICMA) in Australia, wherein CAT® Level 2 passers are eligible to become a Registered Cost Accountant®.
Module 1: Understanding Management Information
  • Appreciate the importance of financial and non-financial information for planning, control and decision-making purposes
  • Recognize the variety of cost units, cost centers and profit centers
  • Differentiate between direct and indirect costs; fixed and variable costs; period and product costs; controllable and uncontrollable costs; avoidable and unavoidable costs; etc.
  • Identify cost classification for decision-making and planning
  • Appreciate cost behaviour patterns including linear, curvi-linear and step functions
  • Appreciate the importance of unit costs for both financial and management decision making
Module 2: Accounting for Materials, Labor, and Overhead Costs
  • Describe the methods and procedure of storekeeping, stocktaking and inventory control
  • Explain and illustrate the perpetual inventory system and its procedures documentation
  • Explain and illustrate the methods available for pricing stores issues and for inventory valuation
  • Explain the impact of different remuneration methods on the cost of finished goods
  • Explain and illustrate the problems and procedures of identifying, analyzing, allocating and absorbing overhead costs
  • Explain the different bases for overhead absorption rates
  • Compute overhead absorption rate
  • Differentiate and calculate plant-wide overhead rates and departmental overhead rates
  • Explain and illustrate the principles and methods of treatment of under and over-absorption of overhead costs
Module 3: Accumulating Costs for Products and Services
  • Explain the flow and accumulation of costs when using job costing
  • Describe the purpose and content of job cost sheet
  • Identify appropriate units for accumulation of control costs
  • Explain the treatment of profit/loss on contracts including uncompleted contracts
  • Demonstrate the application and identification of cost units
  • Explain and determine the equivalent units and cost per equivalent unit
  • Demonstrate how costs are assigned to equivalent units using process costing
  • Demonstrate cost accounting methods used in cost processes, process losses and work in progress
  • Explain the difference between joint product and by-product costing
CAT® Level 2 Program Schedule
Registration is processed on a first-come, first-serve basis. The minimum number of attendees for the program is 25 pax; thus NIAT Philippines reserves the right to reschedule the program if and when minimum number is satisfied.
  • Date: February 4 - March 3, 2012
  • Venue: Oakwood Premier Joy~Nostalg Center Manila, Ortigas, Pasig City
  • Time: 8:30 am - 12:30 pm
  • Contact Number: (632) 386-0191
  • Email: info@niatphilippines.com


National Institute of Accounting Technicians
Tel: (+632) 386-0191
Email: info@niatphilippines.com
Module 4: Budgeting for Planning and Control
  • Identify and apply techniques for forecasting revenue and expenditures
  • Prepare operational, cash, and capital expenditure budgets
  • Explain the differences between fixed budgets, flexible budgets and reforecast
  • Calculate variances and identify their cases
  • Explain and illustrate the concept of zero-based budgeting
  • Explain the uses and limitations of standard costing
  • Identify and determine different standards; basic, ideal, attainable and current standards
  • Identify and calculate sales and cost variances
  • Prepare standard product cost and analyze different types of variances between standard and actual product costs
  • Identify the significance of, and inter-relationship between, variances
Module 5: Estimating Costs and Revenues for Decision-Making
  • Calculate and explain the usefulness of contribution margin and contribution margin ratio
  • Determine the sales volume required to earn a desired level of operating income
  • Identify the purposes of break-even analysis
  • Illustrate and determine the margin of safety
  • Use Cost Volume Profit (CVP) relationships to evaluate a new marketing strategy
  • Identify assumptions underlying CVP analysis


Monday, December 5, 2011

CAT® Level 3 Program


Expand your career potential with a globally recognized certification
Become a Certified Accounting Technician®
to be part of a network of over 100,000 credentialed peers worldwide
Join the CAT® Level 3 (Payroll & Taxation) Program
March 10 - 31, 2012(8:30 am - 12:30 pm) / Oakwood Premier Joy~Nostalg Center
Certified Accounting Technician (CAT®) Program
The CAT® Program is a globally recognized program of the National Institute of Accounting Technicians (NIAT) that grants the CAT® designation to the successful professional here and abroad.
The CAT® Program focuses on developing a strong base of technical accounting knowledge and skills; analytical, organizational and inter-personal skills; and professional values essential for today’s successful accounting professionals.
The CAT® Program is designed to be an intensive accounting program that will equip the participant all the necessary skills for real life accounting work. The CAT® Program is recognized to be equivalent to the CAT® designations of different institutes around the world, giving NIAT's CAT®s access to membership resources, and recognition in countries such as Canada, United Kingdom, Australia, New Zealand, Europe, Hong Kong, China, Singapore, Malaysia, India, and the Middle East.
The Benefits of CAT® to You
  • Offer your employer proven specific skills and knowledge.
  • Advance your career and increase your compensation potential.
  • Put CAT® after your name, giving you the same distinction among bookkeepers that "CPA" gives to Certified Public Accountants.
  • Enhance your value to your company and clients.
  • Increase your value to your company or clients — Certified Accounting Technicians can and do take on new responsibilities.
  • Increase your chances of working overseas where CAT® is recognized such as Australia, New Zealand, United Kingdom, and other Asia-Pacific countries.
CAT® Level 3 Program Syllabus - Payroll and Taxation Accounting
The CAT® Level 3 Program is designed to nurture the learning process and provide you with well presented and structured course. The qualification itself has been split into three modules for ease of learning. Each module contains set of drills and real-life cases for you to assess how well you are progressing.
Passers of CAT® Level 3 are eligible to become either a Certified Accounting Technician® of the Institute of Accounting Technicians in Canada or a Certified Accounting Technician® of the Institute of Certified Management Accountants in Australia.

Module 1: Payroll Accounting
  • Payroll computation whether on daily, weekly, semi monthly, and/or monthly basis
  • Computation of Withholding Taxes due, SSS Premium due, Phil Health, and other deductions
  • Recording of payroll and present them to the corresponding financial statements
  • Implementation of necessary internal control measure in payroll processing
Module 2: Business Income Taxation
  • General Principles of Taxation
  • Income Tax Rules for business and practice of profession
  • Sources of Income, allowable business expenses and personal exemptions
  • Minimum Corporate Income Tax, Improperly Accumulated Earnings and Gross Income Tax for Corporations
  • Preparation of Quarterly Income Tax return (BIR Form 1702Q) and Annual Income Tax Return (BIR Form 1702)
  • Compliance requirements such as keeping Books of Accounts and its preservation
  • BIR registration requirements and issuance and printing of receipts, sales or commercial invoice
CAT® Level 3 Program Schedule
Registration is processed on a first-come, first-serve basis. The minimum number of attendees for the program is 25 pax; thus NIAT Philippines reserves the right to reschedule the program if and when minimum number is satisfied.
  • Date: March 10 - 31,2012
  • Venue: Oakwood Premier Joy~Nostalg Center Manila, Ortigas, Pasig City
  • Time: 8:30 am - 12:30 pm
  • Contact Number: (632) 386-0191
  • Email: info@niatphilippines.com

National Institute of Accounting Technicians
Tel: (+632) 386-0191
Email: info@niatphilippines.com
Module 3: Business Taxes: Value Added Taxes and Percentage Taxes
  • Concept and Scope of Value Added Taxes and Tax Exempt transactions
  • VAT on Sale of Goods or Properties, Services, Use of Lease of Property and Importation of Goods
  • Input and Output Taxes and Computation of VAT Payable
  • Compliance requirements, Withholding and Remittance of VAT
  • Rates and Bases of Percentage Tax
  • Withholding of Percentage Taxes and Expanded Withholding Percentage Taxes/li>
  • Monthly Remittance of VAT and Other Percentage Taxes

Get Cash From Your Webpage


Extra Cash From Your Website
Pouring Cash Directly Into Your Pocket!!!
It works round-the-clock, and for not just days or weeks, but for months and months, very own Money From Your Website making you tons of CASH!
It works round-the-clock, and for not just days or weeks, but for months and months, very own Money From Your Website making you tons of CASH!
Have you ever dreamed about a real and easy way to make revenue in Internet, even if you have absolutely no experience?
We have good news....

Make cash on the internet now


Turn your precious website traffic into revenue. Join our partner program. We offer the most pay-per-click rate to help maximize your revenue stream.
Imagine running of a something that never failed to provide you with cash-flow. A never ending revenue generator, a system so incredibly gainful that you never had to work for a boss ever again!

0 (zero) investment program

We designed this system specifically for NO COST methods, to make thousands, if not millions of dollars, without spending money.
Join our revenue making program absolutely free and 100% risk free.

Get Started now

Sign Up...
Signup is free

Income while you sleep.

Earn $1,000... $2,000... $5,000...
Turn your web site traffic into cash!

You get paid for every visitor that clicks on our commercial. Our goal is to enable you to make as much as possible from your commercial space. We pay monthly, either by check, or instantly through PayPal.
Our program enables you to generate a steady stream of cash, 24 hours a day, 7 days a week, 365 days a year. Allowing you more time to focus on the things you love. You'll even be making income while your sleep!
TESTIMONIALS
TESTIMONIALS
"...It's great idea making money online..."
"...It's great idea making money online..."
Thank you so much for creating this unique opportunity for me. I'm studying at the University of Manitoba and I have always been motivated to find new ways of making cash. Your web site is perfect for me making extra income. It's great idea making revenue on the internet!
Christine Taylor, CA

Will my Web site work for me?

Yes, absolutely! With our partner program everyone can earn every day! You will earn income from 100,000 advertisers. Also you can be absolutely new to use our system - you don't have to have ANY experience. That's really simple.
We have successful members from all countries of the globe and they are part time employees, students, house wives, retired people, just everybody. Because our system works anywhere and for everyone!

Any proof of earnings?

Sure. For example, look at the results of using our affiliate program. Here is real screenshot of bank account presented by an affiliate:
TESTIMONIALS
TESTIMONIALS
"...I have been looking for something like this..."
"...I have been looking for something like this..."
Hi, this is wonderful!!!! I have been looking for something like this! I found your site and just wanted you to know that I think this idea is splendid. Good luck to you.
Iohan Vanden Broek, NZ

Here's All You Have to Do...

  1. Fill in the registration form
  2. Insert received code into your web page
  3. Watch that your revenue grow

Get Started now





Sign Up...
Signup is free


Welcome to Jeunesse Description

Monday, November 28, 2011

MATERIALS: COST ACCOUNTING

The following questions and answers are related to specific chapters in Management and Cost Accounting . They are downloadable as pdf files.


You will be redirected to file4sharing.com if you encounter adfoc.us just click SKIP

ONLINE QUIZ- BASIC ACCOUNTING

Below is the link to Online Resources on which you can use in studying Basic Accounting. They are based on foreign author books usually in US. They are part of the "Student Companion Site". Some topics are not applicable to the the Philippines due to differences in standards.


COLLEGE ACCOUNTING, Price, Haddock, Farina 12 ed
Accounting: The Language of Business
Analyzing Business Transactions
Analyzing Business Transactions Using T Accounts
The General Journal and the General Ledger
Adjustments and the Worksheet
Closing Entries and the Postclosing Trial Balance


If you encounter adfoc.us just click SKIP

PARTNERSHIP

Below is the link to Online Resources on which you can use for studying accounting. They are based on foreign author books usually in US. They are part of the "Student Companion Site". Some topics are not applicable  to the the Philippines due to differences in standards.


Partnership Online Quiz

Sunday, November 27, 2011

CPA BOARD EXAM SYLLABI

Here is a link to the CPA Licensure Examination Syllabi effective October 2006 Examination

Theory of Accounts
 
Business law 
 
Taxation
 
Management Services
 
Auditing Theory
 
Auditing Problems
 
Practical Accounting I

Practical Accounting II

CREDITS:
PRTC

If adfoc.us appears just click SKIP

Saturday, November 26, 2011

About

You are probably reading my site because we have the same interest- the Accountancy profession. I have come on an idea of making a blog on which i can share my thoughts and ideas regarding our profession. This is dedicated to my colleague, aspiring CPAs and to those individuals interested in the same field.This site contains information regarding the current trends in standards, issues, exams, reactions, knowledge about accounting and other posts related to the field. You can also share knowledge on this site if you want, just leave a message on the chatbox. You can also post comments on the article for me to respond as soon as i can.
 All materials in this site are properties of the Contributor, gathered from other websites, donated by other CPAs, faculty members and intended for sharing purpose only. If this site is violating any copyright please contact the Moderator. The materials will be removed or give credits to the designating party subject to approval.



ACCOUNTING ONLINE


If the link redirected you to adfoc.us just click SKIP




RETURN ON PICK UP LINE

Accountants seem very boring and unromantic. Guess again. Are you single? Would you like a higher Return on Pick-up Attempts Ratio? Yes? Then here it goes…

If you were an item in my consolidated accounts, I will eliminate every journal entry except you.

I'm just a deferred tax asset waiting to be recognized.

I know i seem like a boring, mundane person, but if you take me at my face value, i could be more than you bargained for.

My love for you is like land. It will never depreciate.

You're a debit, and I'm the Credit you've always been waiting for.

You should go out with me because i'm good at reconciling...balance sheet..

I'm like a hedging contract - I may hold you back sometimes, but I can give you security.

Marriage is like an investment, but the only dividend you get is love

Can I record my satisfaction entry in your general journal?

Can I satisfy your vendor liability with my bonus share?

‎"Trust me, I'm an accountant, I know how to manipulate firm assets."

Sure I expensed my time but my memories of you are an asset that will never depreciate.

My love for you is like an intangible asset with an indefinite life, you will never need to amortize it. [AASB 138 para. 107] (unless of course there are indicators of impairment, but lets just ignore para 108 for a bit).

ACCOUNTING PICK UP LINES

Accounting terms can always be twisted to create a wickedly funny pick-up line.Post some funny lines you come up with.

Boy: Nag-aappreciate ka ba?
Girl: Bakit?
Boy: Amoy lupa ka kasi eh.
-----

Boy: preferred stock ka ba?
Girl: Bakit?
Boy: ikaw kasi ang first priority ko eh.
-----

CPA Boy Pickup: Bonds Payable ka ba?
Girl: Bakit?
CPA Boy Pickup: Ang laki kasi ng interest ko sa'yo!
-----

CPA Boy Pickup: Revenue ka ba?
Girl: Bakit?
CPA Boy Pickup: Pag wala ka, naloloss kasi ako
 -----

Boy: Inventory ka ba?
Girl: Bakit?
Boy: Because I count on you.
-----

Girl: Cash equivalent ka ba?
Boy: Bakit?
Girl: Ipapaliquidate kita within 3 months hay0p ka!!
-----

Boy: Intangible asset ka ba?
Girl: Bakit?
Boy: Hindi ko makita ang asset mo. Ala kang bo0bs. ^_^
 -----

siguro estoppel ka !
-- pa epal ka lang kasi eh ..
 -----

Boy: Ui, Deferred Asset mo ako.
Girl: Ha bakit?
Boy: Di mo lang alam, pero one day marerealize mo din ako. 
 -----

Alam mo para kang Contra Account
Ang sarap mong i amortize...
  -----
Do you have your own pick up line? hehehehe

Wednesday, November 23, 2011

BS ACCOUNTING TECHNOLOGY

BS in Accounting Technology in the Philippines

The Bachelor of Science in Accounting Technology program aims to provide students with a strong foundation of knowledge and skills regarding accounting standards and techniques, in order to prepare them for careers as bookkeepers, auditors and accounting staff.
Accounting Technician is a new terminology in the Philippine marketplace but is widely used in Australiaand the United Kingdomto identify a range of accounts or bookkeeping occupations working in all industries and sectors.
An Accounting Technician carries out valuable accounting and related jobs. They work at all levels from account clerks to financial controllers.

Can Accounting Technology graduates work as accountants?

Graduates of BS in accounting technology program won't be eligible to take the CPA board exam and work as accountants. They would need to take the BS in Accountancy program to be able to do so.
The BS in Accounting Technology enables graduates to work as bookkeepers and auditors.
BS in accounting technology graduates are eligible to work abroad after taking the CAT exam.

What exam do I need to take to practice as accounting technicians in the Philippines?

A graduate of Bachelor of Science in Accounting Technology needs to take and pass the Certified Accounting Technician (CAT) Examination in order to practice as accounting technicians in the Philippines. This is offered by the Association of Chartered Certified Accountants (ACCA). 

What are the requirements for admission to the Certified Accounting Technician Examination?

  • Must not have any case filed or pending for moral turpitude in any court in the Philippines that involves moral turpitude
  • Must have finished the Certified Accounting Technician program in the National Institute of Accounting Technicians
  • Must have a copy of the Transcript of Records with Special order and date of graduation
  • Must be a holder of a degree in Bachelor of Science in Accounting Technology
  • Must have an original copy of community tax certificate (cedula)
  • Must have a copy of the NSO authenticated birth certificate
  • Must be of good moral character

What are the career opportunities for graduates of Bachelor of Science in Accounting Technology in the Philippines?
  • Financial Services Manager (Commerce & Industry and Government Sectors)
  • Senior Information Systems Internal Auditor
  • Financial Accounting and Reporting Staff
  • Senior Forensic Internal Auditor
  • Financial Statement Preparers
  • Management Accounting Staff
  • Vice President for Finance
  • Chief Information Officer
  • Accounting Technician
  • Senior Fraud Examiner
  • Chief Financial Officer
  • Tax Accounting Staff
  • Internal Audit Staff
  • Financial Analyst
  • Budget Analyst
  • Credit Analyst
  • Comptroller
CAT Challenge Exam
If you have graduated from any of the accredited providers, then you will only have to take the CAT Challange Exam.

The CAT challenge exam can be take in three levels: 

Level 1 : Practical Accounting
Level 2: Cost Accounting 
Level 3: Taxation and Payroll Accounting 

Work Experience Required

To fully become an Accounting Technician, the National Institute of Accounting Technicians require the students who have passed the CAT Program  to acquire at least one (1) year relevant experience after passing the exams which will first be evaluated by NIAT in order to properly credit it.
Our requirement of work experience is to make sure of the quality of our Accounting Technicians on whether they understand or grasp the essence of what an Accounting Technician is capable of. And evaluating their coming from is just our way to make sure that when our graduates take on the title of CAT, they trully deserve it.
There are no limitations on the titles a student should or will possess in their pursuit of the one (1) year work experience because the variety of duties in the accounting and finace industry is very wide

What can you do after qualifying?

Many NIAT members took up key roles in accounting practices and in industry. These covered a broad range of finance roles in many types of organisations across different sectors from private industry to local and central government. Some members pursue careers in accounting management by becoming members international bodies such as Institute of Certified Bookkeepers UK (ICB), Institute of Accounting Technicians (IAT) Canada and Institute of Certified Management Accountants (ICMA) Australia.

CREDITS:
NIAT, Finduniversity.ph    

Twitter Delicious Facebook Digg Stumbleupon Favorites More

 
Design by Free WordPress Themes | Bloggerized by Lasantha - Premium Blogger Themes | Design Blog, Make Online Money