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The Philippine Institute of Certified Public Accountants (PICPA) is the national professional accountancy body of the Philippines. Explorers with an accounting background first formed the PICPA in November 1929. [2] The PICPA focuses on four areas of practice for a CPA: Public Practice, Commerce and Industry, Education, and Government. [2]
A mid-level accounting position between junior accountant and senior accountant. At public accounting firms, staff accountant may be an entry-level position. Staff accountants typically have bachelor degrees but are not necessarily Certified Public Accountants. Typical duties of a staff accountant include preparing journal entries and ...
CAT's rival is the Association of Accounting Technicians (AAT) qualification. ACCA was a sponsor of the AAT before breaking its links in the mid-1990s in order to form the CAT qualification. [ 1 ] The rationale behind this move was that it wanted a technician level qualification which followed the same strategic direction of the ACCA ...
Accountant at work. In the Commonwealth of Nations, which include the United Kingdom, Canada, Australia, New Zealand, Hong Kong pre-1997, and several other states, commonly recognised accounting qualifications are Chartered Certified Accountant (), Chartered Accountant (CA or ACA), Certified Management Accountant (Institute of Certified Management Accountants) (CMA), Chartered Management ...
Salary can also be considered as the cost of hiring and keeping human resources for corporate operations, and is hence referred to as personnel expense or salary expense. In accounting, salaries are recorded in payroll accounts. [1] A salary is a fixed amount of money or compensation paid to an employee by an employer in return for work performed.
Following the period of the American regime of the Philippines from 1899 to 1901, the first civil government was created under William Howard Taft, Governor-General of the Philippines, in 1902. The BIR would be created under the second civil governor, Luke E. Wright , with the passage of Reorganization Act No. 1189 on July 2, 1904 by the ...
Education system used from May 28, 1945 to June 5, 2017 (K–10) School Grade Age Pre-elementary school: Kindergarten 5-6 or 4-5 and up Compulsory education Elementary school: Grade 1 6-7 or 5-6 and up Grade 2 7-8 or 6-7 and up Grade 3 8-9 or 7-8 and up Grade 4 9-10 or 8-9 and up Grade 5 10-11 or 9-10 and up Grade 6 11-12 or 10-11 and up High ...
The Labor Code and other legislated labor laws are implemented primarily by government agencies, namely, Department of Labor and Employment and Philippine Overseas Employment Agency (now the country's Department of Migrant Workers). Non-government entities, such as the trade unions and employers, also play a role in the country's labor.