The term sounds weird especially so that this is a term found in music scores and doesn’t appear (won’t really) in the financial statements. It might confuse you on why does musical jargon involved much in my life. The answer is simple, one of my options before is to pursue music studies and not accounting.
Music major or medicine? Can I opt to choose other course like accounting or what not? There are a lot of thoughts lingering in my mind before I made my first step in entering my college life. Narrowing down the options, we were actually not blessed in terms of financial status, hence giving up my dream to pursue music. Before I decide what course to pursue in college, I consulted some of my friends and even my parents as well. Surprisingly, most of them told me to take up BS Accountancy.
What is this course? I bet this is one of the hardest course to take since it has the highest percentage requirement for the College Entrance Examination. I tried my luck, and it turned out that I passed the requirement for BS in Accountancy program. Is this the start of my austerity or establishing accounting as one of my comfort zone? No one actually knows.
During my first year in college, I had a hard time coping up with the lessons because I did not like accounting by heart. I don’t get the terms easily so I memorized some of it but the real struggle for accounting is purely analysis and memorizing has no room for which. As expected, I failed to meet the retention policy (2.00) for the program. I felt frustrated that time because I felt that I am a failure.
I kept on asking myself how to get back on track after I failed – should I transfer school or pursue another related course. Da Capo – from the beginning. The term mentioned is actually in line to what I have experienced in life. I chose to start something new. I chose Accounting Technology rather than transferring immediately to other school just to pursue Accountancy. Yes, a new start since this was the first time that our school offers Accounting Technology as a four-year course.
When I took up Accounting Technology, I tried to appreciate what accounting really is – understanding the concept from the beginning. Cutting the story short, I finished my degree in BS in Accounting Technology last 2015. From that time, I tried to consider the first course once I tried. This time, in another university.
I considered this as one of the toughest part in my life since I tried to overcome a lot of obstacles – focusing on the certification exams from my first degree and maintaining a high grade just to pass the retention policy for Accountancy. Step by step, I tried my best just to achieve my dreams and to become a CPA as well.
I graduated in 2016 and opted to enroll at the (Review School for Accountancy (ReSA). I felt that I know everything that time considering that I passed the series of certification exams during my undergrad. I underestimated all the topics during my review days and I didn’t use my time wisely reviewing the lessons discussed in class. Weeks before the board exam, I felt that I am not ready based on the preparations I made during my review. By that time, I was ready whatever the result of the board exam is.
When the list of passers were posted online, all of my devices were off. I don’t want to know the results until such time (a couple of days passed), one of my classmates reached me thru my mobile number and told me that we failed the board examination. I felt so disappointed once again. Why!? Why did I underestimate the CPA board examination? I’m such a failure. I marked myself as FAILED. A total failure because I also felt the disappointment coming from my parents, where they made a lot of sacrifices just to send me in a review school and support me financially during those days. I felt guilty of what I’ve done, but I would need to ask my parents for another chance to support me once again. I was hoping that this would make me realize the mistakes I committed in the past, that this would boost my determination to get that CPA license for my second try.
I took my second review again in ReSA. I did not blame the review school because it is really my fault for not focusing on the goals I’ve set before. Da Capo al Fine – from the beginning until you reach the end. I took it step-by-step and learned to start over again until reaching my goal to becoming a CPA. I made a schedule focusing on one subject per day. I studied every day and tried to answer all the handouts beforehand. I made that a habit since the day I started my (2nd) review.
For the May 2017 board examination, I felt more relaxed than before, such a juxtaposing feeling compared before. I prayed hard before and after the examination. I always want to repay the sacrifices made by my parents up to this point. I wanted it badly, not for my sake but for the ones who helped and supported me since the day I started my CPA journey.
After the examination, I went home – back in our province, to wait for the results together with my parents. I tried to stay calm and made some family bonding just to ease the tension in waiting for the results. Fast forward to the results day, honestly, I was nervous refreshing the page of PRC. Until such time my mom approach me and asked if it is already released, and that urged me to hit the F5 button in my laptop. For a couple of seconds, names of the Successful Examinees popped in my screen. My hands were shaking typing my surname in that search tab. R . . .A . . .M . . E . . L . .B. . . God! My Surname is highlighted in orange and my mom suddenly burst out in tears, hugging me and couldn’t say anything. She kept on hugging me while tears are falling from her cheeks. I am still stunned seeing my name being one of the passers of the May 2017 board exam. My Dad rushed downstairs upon hearing my Mom crying and got stunned after seeing my name in my screen. The only words I uttered was “Ma! Pa! Thank you!”, and my tears suddenly fell. I’m literally crying seeing the my proud parents smiling and shouting “CPA na ang anak namin!”.
There are a lot of things I realized during my CPA journey. I want to make an emphasis on our purpose, and goals not only in achieving for that title (CPA) but also the purpose to repay the sacrifices of our parents – that’s a priceless goal. Also, as we go along to our journey, ask for the guidance of the Almighty.
Just a reminder, don’t be afraid to go back from the beginning because great results awaits as long as you are on track – focus on your purpose and goals in life. Da Capo al Fine – from the beginning until you reach the end.
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About the Author
- As a Certified Public Accountant, Michael has more than one year of experience in providing auditing services to clients, including a large publicly listed company in the Philippines. He has performed audit worked with other various business entities from manufacturing, trading, cargo handling, warehousing, shipping services, retailing and shared services. Michael is also a Certified Accounting Technician and an Accounting Technology graduate from Mariano Marcos State University in Ilocos Norte. He obtained his bachelor's degree in Accountancy at Northwestern University, Laoag City.