Accounting is Indispensable to Management (Definition)

Accounting, the language of business, is a service activity that functions to provide financial information significant to organization's decision making functions.  Its purpose is not limited in recording quantitative data but also in summarizing and communicating relevant, reliable, and impartial reports suited to the needs of the users.

One of the users of accounting information is the management.  Management plans, organizes, and controls the affairs of a business.  Accounting is its system of communication.  It uses information to effectively perform its basic functions.  Most of the time, the management needs accountants for observing methods of plans and controls throughout the enterprise and for proposing improvements thereto.  For instance, the controller, an accounting executive officer, advises managers some corrective actions regarding operational and financial aspects in business and on the fairness of the presentation and preparation of its financial statement.

Money is the lifeblood of business--accounting deals mainly with money.  Without accounting, an organization can never survive.  Management considers not only social responsibility but also profit accumulation and financial plans for the business to continue. That is why accounting is very essential to management.

Carter, Cost Accounting, 14th Edition

Valix etc., Theory of Accounts, 2010

A birthday message

Here is for Herra: a heart full of love and a life that shines!

Before I start any of these, bottom-line first in case you mind reading the rest, I just want to greet you happy birthday and I wish you the best things always.

I will try a relatively long composition for you to feel some drama if not annoyance a bit (haha).  Do not get too excited, I wrote this for fun.  Nevertheless, of course even so, I still spent my heartfelt love and effort to this one.  To be honest with you I did not know how to start a message simply because when I considered you as the addressee of this letter, I could not ponder exact English words to strike you to the bones, bisaya man gud kaayo kag nawong, pero pang international man ang beauty (pambawi oh diba!).

I thought of starting this by reminiscing back when I first noticed you. Here we go:

The first semester of our first year was that awkward period where everybody was in the getting-to-know-each-other stage. That was the very moment where all felt a dose of agog at the new twist of getting in touch with one another (not all felt that way but that is how I described it).  The breeze was new to us then; it felt like every one of us still observing anybody thinking and listening to the guts of who’s who to be potential threats and potential comrades. Of course, everybody had an old friend; could be high school classmates, schoolmates, or longtime friends. Some were easy to be with but others were hard enough.  I did not notice you at first because you were not that noticeable kind of person but I was interested with you because I knew you were from our municipality also (even though until now, I do not like the school where you graduated high school).  Well that was it; we became friends but not close.

In partnership and corporation class, we were having our recitation.  It wasn’t like a typical recitation at all:  Sir was boring, the weather was humid or say hot enough to make us roast to the skin, and the scene was like an old Filipino-Hispanic age where everybody got to sit inside a quiet four corners doing nothing, not even listening to who’s reciting and then doing own stuffs as if no class going at all; just a waste of time to be exact—no offense to Mr. S.  Then you raised your hand when Mr. S told that he would give additional points to anyone who would answer the next requirement.  There you were, so eager that caught his attention and then… you stood up.  You were sexy.  You were wearing a maroon, red, and violet mixed in diagonal stripes.  It was hot…  You were hot.  There was something different in you that day; well I knew it was not the I-am-well-prepared feeling because honestly I rarely saw you that time really prepared for anything (peace).  You thumbed your hair and looked pretty trying to catch the eyes of Sir with your smile but I was not thinking that time that you were trying to seduce him; it is just that I thought you had that special talent of making other people feel extra rush.  Well, it sounds like I was the one who was seduced.  It was weird then. You were not my type that time.  In addition, you even do not have a good voice.  Moreover, I thought you were obnoxious… but as time goes by, I learned to like you (as a friend). 

After partnership and corporation and all that tragedy, our class was split almost to half.  There was a communication blur to some, including our communication but not that bad.  You had your whole time in your new world as well as mine.  You made your own circle of friends (if I am not mistaken it is called kabagangs).  As the years stirred up, I did not notice that many had changed…

All I could remember rightly after that was the latest event happened in your life—the pageant things.  This I thought was the major break in your collage life inside the campus.  You know, you were asked to join some small-scale to large-scale stage work representing our year and to the point of representing our department.  That time I really appreciated when you told me to help you at some aspects.   I really tried my best to help you and sorry if you felt unsatisfied. By that happening, I thought our bond became tighter and that time I saw something in you different from what I used to see.  I saw a more humble, innocent, and delicate human.  In addition, I saw that the more you are into tough times, the more you became stronger; yet still you maintain your feet on the ground.  It is more like I saw you as a baby who was so enthusiastic to learn and prove to the world that a little voice can do great things.  On those gestures, I was proud of you.  I was excessively happy and excited when I saw you walking, posing, and projecting up on stage (and I was too concerned about how they dressed you like that…hmmp).

You may wonder why I am telling you all these matters.  Well, wonder no more.  I just want to make it clear that you are not the type of girl who is easily forgotten by persons like me; that every moment with you is like treasures that no one can get from me.  I just want you to know how special you are to me and how thankful I am to be part of your life.

I may sound bitter to you oftentimes but it was not for you but for me. Why?  Because I admit there were times that I got attracted to you so badly (not obsessed, it’s different thing); how terrible it was.  It remained in the commotion that I only wanted to be your friend but I looked stupid when I got jealous to your textmates (see, how stupid it was?  And I knew you knew) and I did not have the right to be jealous about that, we are friends and I need to be happy to where you stand.

As time gone by, being bitter to you felt better to me.  I forgot all the infatuations I felt for you.  And now the therapy is terminated.  Congratulations to me, I surpassed that crisis in my life.  I will open a new chapter in your life where you can see me guiding you behind through tough dilemmas…  Better that way where no more personal things going on… (I would rather say the awkward words that lose you, or for love to fade before it could come true.)

There is something I want you to be aware of, it is your being a men-magnet.  I am not against your actions (that is your happiness) but I just want you to be extra careful; and I trust in you, I know you have enough respect for yourself.  Stay being a nice person and change your study habits a bit.  Invest more in reading your books than your cellphone.  Be a good example to others. I loved you, I love you, and I will always love you.

This does not sound dramatic to me but sure, this is relatively long.  I am being honest and I want to grab this opportunity to say what I want to say (If you have clarifications, expect me to answer my favorite word, “secret”.haha).