The Ledger

The Ledger The Official Student Publication of UNP-Bachelor of Science in Accountancy

๐†๐‡๐Ž๐’๐“๐„๐ƒ: ๐“๐ก๐ž ๐‡๐š๐ฎ๐ง๐ญ๐ข๐ง๐  ๐„๐ฑ๐ฉ๐ž๐ซ๐ข๐ž๐ง๐œ๐ž๐ฌ ๐จ๐Ÿ ๐๐’๐€ ๐’๐ญ๐ฎ๐๐ž๐ง๐ญ๐ฌWe bury people, we bury memories.Yet, somehow, they always cripple thei...
05/11/2025

๐†๐‡๐Ž๐’๐“๐„๐ƒ: ๐“๐ก๐ž ๐‡๐š๐ฎ๐ง๐ญ๐ข๐ง๐  ๐„๐ฑ๐ฉ๐ž๐ซ๐ข๐ž๐ง๐œ๐ž๐ฌ ๐จ๐Ÿ ๐๐’๐€ ๐’๐ญ๐ฎ๐๐ž๐ง๐ญ๐ฌ

We bury people, we bury memories.
Yet, somehow, they always cripple their way back to us... slowly and eerily.

๐‘จ๐’๐’… ๐’๐’๐’˜, ๐’•๐’‰๐’† ๐’‰๐’‚๐’–๐’๐’•๐’Š๐’๐’ˆ ๐’„๐’๐’๐’•๐’Š๐’๐’–๐’†๐’”...

Layout | Nicolai Limbauan

๐˜š๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜ฃ๐˜ฆ๐˜บ๐˜ฐ๐˜ฏ๐˜ฅ ๐˜ด๐˜ถ๐˜ณ๐˜ง๐˜ข๐˜ค๐˜ฆ, ๐˜ฆ๐˜ด๐˜ด๐˜ฆ๐˜ฏ๐˜ค๐˜ฆ ๐˜ช๐˜ฏ ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ด๐˜ต๐˜ณ๐˜ถ๐˜ค๐˜ต๐˜ถ๐˜ณ๐˜ฆ.
๐•พ๐–š๐–‡๐–˜๐–™๐–†๐–“๐–™๐–Ž๐–† ๐–Ž๐–“ ๐•ฑ๐–”๐–—๐–’๐–†โœ๐Ÿป

๐†๐‡๐Ž๐’๐“๐„๐ƒ: ๐“๐ก๐ž ๐‡๐š๐ฎ๐ง๐ญ๐ข๐ง๐  ๐„๐ฑ๐ฉ๐ž๐ซ๐ข๐ž๐ง๐œ๐ž๐ฌ ๐จ๐Ÿ ๐๐’๐€ ๐’๐ญ๐ฎ๐๐ž๐ง๐ญ๐ฌWe bury people, we bury memories.Yet, somehow, they always cripple thei...
04/11/2025

๐†๐‡๐Ž๐’๐“๐„๐ƒ: ๐“๐ก๐ž ๐‡๐š๐ฎ๐ง๐ญ๐ข๐ง๐  ๐„๐ฑ๐ฉ๐ž๐ซ๐ข๐ž๐ง๐œ๐ž๐ฌ ๐จ๐Ÿ ๐๐’๐€ ๐’๐ญ๐ฎ๐๐ž๐ง๐ญ๐ฌ

We bury people, we bury memories.
Yet, somehow, they always cripple their way back to us... slowly and eerily.

๐‘จ๐’๐’… ๐’๐’๐’˜, ๐’•๐’‰๐’† ๐’‰๐’‚๐’–๐’๐’•๐’Š๐’๐’ˆ ๐’„๐’๐’๐’•๐’Š๐’๐’–๐’†๐’”...

Layout | Gian Carlo Ugerio

๐˜š๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜ฃ๐˜ฆ๐˜บ๐˜ฐ๐˜ฏ๐˜ฅ ๐˜ด๐˜ถ๐˜ณ๐˜ง๐˜ข๐˜ค๐˜ฆ, ๐˜ฆ๐˜ด๐˜ด๐˜ฆ๐˜ฏ๐˜ค๐˜ฆ ๐˜ช๐˜ฏ ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ด๐˜ต๐˜ณ๐˜ถ๐˜ค๐˜ต๐˜ถ๐˜ณ๐˜ฆ.
๐•พ๐–š๐–‡๐–˜๐–™๐–†๐–“๐–™๐–Ž๐–† ๐–Ž๐–“ ๐•ฑ๐–”๐–—๐–’๐–†โœ๐Ÿป

๐™‰๐™€๐™’๐™Ž | ๐”๐๐-๐๐’๐€ ๐ฉ๐ซ๐จ๐๐ฎ๐œ๐ž๐ฌ ๐Ÿ๐Ÿ ๐ง๐ž๐ฐ ๐‚๐๐€๐ฌ ๐ข๐ง ๐Ž๐œ๐ญ๐จ๐›๐ž๐ซ ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ“ ๐‚๐๐€๐‹๐„Eleven Bachelor of Science in Accountancy (BSA) graduates from ...
03/11/2025

๐™‰๐™€๐™’๐™Ž | ๐”๐๐-๐๐’๐€ ๐ฉ๐ซ๐จ๐๐ฎ๐œ๐ž๐ฌ ๐Ÿ๐Ÿ ๐ง๐ž๐ฐ ๐‚๐๐€๐ฌ ๐ข๐ง ๐Ž๐œ๐ญ๐จ๐›๐ž๐ซ ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ“ ๐‚๐๐€๐‹๐„

Eleven Bachelor of Science in Accountancy (BSA) graduates from the University of Northern Philippines (UNP) successfully passed the October 2025 Certified Public Accountant Licensure Examination (CPALE), as announced by the Professional Regulation Commission (PRC), November 4.

The CPALE, held October 24 to 26, tested examineesโ€™ knowledge, competence, and integrity across the core areas of accountancy.

Among the 21 examinees from UNP, two of nine first-time takers (22.22%) and nine of 12 retakers (75.00%) passed the CPA Licensure Examination, with one conditional passer.

The following are the examinees who have passed the CPALE:

๐——๐—ฎ๐—ป๐—ฎ ๐——๐—ฒ๐˜€๐—ถ๐—ฟ๐—ฒ๐—ฒ ๐—ฅ๐—ฎ๐—บ๐—ผ๐˜€ ๐—”๐—ด๐—น๐—ถ๐—ฏ๐˜‚๐˜, ๐—–๐—ฃ๐—”
๐—ญ๐—ผ๐—ฟ๐—ฒ๐—ป ๐——๐—ถ๐˜ƒ๐—ถ๐—ป๐—ฎ ๐—•๐—ผ๐—ฟ๐—ฟ๐—ฒ๐˜๐—ฎ, ๐—–๐—ฃ๐—”
๐—›๐—ฎ๐˜€๐—บ๐—ถ๐—ป ๐—ฅ๐—ผ๐˜…๐—ฎ๐˜€ ๐—•๐—ฎ๐—บ๐—ฏ๐—ถ๐—น๐—น๐—ฎ, ๐—–๐—ฃ๐—”
๐—ฉ๐—ถ๐—ป๐—ด๐—ฒ๐—น ๐—ฉ๐—ฒ๐—ฒ ๐—•๐—ฎ๐˜‚๐˜๐—ถ๐˜€๐˜๐—ฎ, ๐—–๐—ฃ๐—”
๐—”๐—น๐—น๐˜†๐˜€๐—ผ๐—ป ๐—”๐—ป๐—ป ๐—˜๐—น๐—ถ๐—ด๐—ฎ๐—ฑ๐—ผ ๐—™๐—น๐—ผ๐—บ๐—ฎ๐—ฟ, ๐—–๐—ฃ๐—”
๐——๐—ฒ๐˜ƒ๐—ผ๐—ฟ๐—ฎ๐—ต ๐—ฆ๐˜‚๐—ป ๐—๐—ฎ๐˜ƒ๐—ถ๐—ฒ๐—ฟ, ๐—–๐—ฃ๐—”
๐— ๐—ฎ๐—ฟ๐—ธ ๐—๐—ต๐—ผ๐—ป ๐—ฉ๐—ฎ๐—น๐—ผ๐—ฟ๐—ผ๐˜‡๐—ผ ๐—ฃ๐—ถ๐—น๐—ผ๐˜, ๐—–๐—ฃ๐—”
๐—๐—ฒ๐—ฟ๐˜‚๐˜€๐—ฎ๐—น๐—ฒ๐—บ ๐—”๐—บ๐—ผ๐—ฟ ๐—ž๐—ฟ๐—ถ๐˜€๐˜๐—ฎ ๐—ข๐—ฏ๐—ถ๐—น๐—น๐—ฒ ๐—ค๐˜‚๐—ถ๐—ฑ๐—ฎ๐˜†, ๐—–๐—ฃ๐—”
๐—ž๐—ฎ๐˜๐—ฒ ๐—”๐˜€๐—ต๐—น๐—ฒ๐˜† ๐—–๐—ฎ๐—ฐ๐—ต๐˜‚๐—ฒ๐—น๐—ฎ ๐—ฅ๐—ผ๐˜€๐—ฒ๐˜๐—ฒ, ๐—–๐—ฃ๐—”
๐—Ÿ๐—ผ๐˜ƒ๐—ฒ๐—น๐˜† ๐—๐—ฎ๐˜‡๐—ฒ ๐—”๐—ฐ๐—ผ๐˜€๐˜๐—ฎ ๐—ฆ๐—ฎ๐—น๐—ด๐—ฎ๐—ฑ๐—ผ, ๐—–๐—ฃ๐—”
๐——๐—ถ๐˜ƒ๐—ถ๐—ป๐—ฎ ๐— ๐—ฎ๐—ฟ๐—ถ๐—ฒ ๐—ฃ๐—ฎ๐—ป๐—ฑ๐—ผ ๐—ง๐—ผ๐—ฏ๐—ถ๐—ฎ, ๐—–๐—ฃ๐—”

UNP achieved an overall passing rate of 52.38%, surpassing the national passing rate of 34.02%, based on the official PRC results.

The strong performance of UNP examinees reflects the excellence of the BSA program in producing competent accounting professionals who uphold the universityโ€™s values of excellence, integrity, and public service.

Words | Gwen Jasmine Ibaรฑez
Photos | PRC Official Website

๐˜š๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜ฃ๐˜ฆ๐˜บ๐˜ฐ๐˜ฏ๐˜ฅ ๐˜ด๐˜ถ๐˜ณ๐˜ง๐˜ข๐˜ค๐˜ฆ, ๐˜ฆ๐˜ด๐˜ด๐˜ฆ๐˜ฏ๐˜ค๐˜ฆ ๐˜ช๐˜ฏ ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ด๐˜ต๐˜ณ๐˜ถ๐˜ค๐˜ต๐˜ถ๐˜ณ๐˜ฆ.
๐•พ๐–š๐–‡๐–˜๐–™๐–†๐–“๐–™๐–Ž๐–† ๐–Ž๐–“ ๐•ฑ๐–”๐–—๐–’๐–†โœ๐Ÿป

๐™…๐™๐™Ž๐™ ๐™„๐™‰ | ๐”๐๐ ๐„๐š๐ซ๐ง๐ฌ ๐Ÿ“๐Ÿ.๐Ÿ‘๐Ÿ–% ๐ข๐ง ๐Ž๐œ๐ญ๐จ๐›๐ž๐ซ ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ“ ๐‚๐๐€๐‹๐„ ๐ฐ๐ข๐ญ๐ก ๐Ÿ๐Ÿ ๐๐ž๐ฐ ๐‚๐๐€๐ฌWhat was once a repeated prayer has now been answered.A...
03/11/2025

๐™…๐™๐™Ž๐™ ๐™„๐™‰ | ๐”๐๐ ๐„๐š๐ซ๐ง๐ฌ ๐Ÿ“๐Ÿ.๐Ÿ‘๐Ÿ–% ๐ข๐ง ๐Ž๐œ๐ญ๐จ๐›๐ž๐ซ ๐Ÿ๐ŸŽ๐Ÿ๐Ÿ“ ๐‚๐๐€๐‹๐„ ๐ฐ๐ข๐ญ๐ก ๐Ÿ๐Ÿ ๐๐ž๐ฐ ๐‚๐๐€๐ฌ

What was once a repeated prayer has now been answered.

After years of studying, relentless preparation and unwavering determination, their journey has finally led them to their ultimate destinationโ€”the CPA title now claimed.

Their perseverance, grit, optimism, and steadfast faith have led them to champion one of the most challenging pursuits of their lives.

Congratulations to the October 2025 CPALE Passers!

Your achievement is a testament to your dedication, resilience, and passion for the CPA title. May this milestone mark the beginning of a greater journey ahead and be your fuel in soaring to greater heights of success.

๐˜š๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜ฃ๐˜ฆ๐˜บ๐˜ฐ๐˜ฏ๐˜ฅ ๐˜ด๐˜ถ๐˜ณ๐˜ง๐˜ข๐˜ค๐˜ฆ, ๐˜ฆ๐˜ด๐˜ด๐˜ฆ๐˜ฏ๐˜ค๐˜ฆ ๐˜ช๐˜ฏ ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ด๐˜ต๐˜ณ๐˜ถ๐˜ค๐˜ต๐˜ถ๐˜ณ๐˜ฆ.
๐•พ๐–š๐–‡๐–˜๐–™๐–†๐–“๐–™๐–Ž๐–† ๐–Ž๐–“ ๐•ฑ๐–”๐–—๐–’๐–†โœ๐Ÿป

๐†๐‡๐Ž๐’๐“๐„๐ƒ: ๐“๐ก๐ž ๐‡๐š๐ฎ๐ง๐ญ๐ข๐ง๐  ๐„๐ฑ๐ฉ๐ž๐ซ๐ข๐ž๐ง๐œ๐ž๐ฌ ๐จ๐Ÿ ๐๐’๐€ ๐’๐ญ๐ฎ๐๐ž๐ง๐ญ๐ฌWe bury people, we bury memories.Yet, somehow, they always cripple thei...
02/11/2025

๐†๐‡๐Ž๐’๐“๐„๐ƒ: ๐“๐ก๐ž ๐‡๐š๐ฎ๐ง๐ญ๐ข๐ง๐  ๐„๐ฑ๐ฉ๐ž๐ซ๐ข๐ž๐ง๐œ๐ž๐ฌ ๐จ๐Ÿ ๐๐’๐€ ๐’๐ญ๐ฎ๐๐ž๐ง๐ญ๐ฌ

We bury people, we bury memories.
Yet, somehow, they always cripple their way back to us... slowly and eerily.

๐‘จ๐’๐’… ๐’๐’๐’˜, ๐’•๐’‰๐’† ๐’‰๐’‚๐’–๐’๐’•๐’Š๐’๐’ˆ ๐’„๐’๐’๐’•๐’Š๐’๐’–๐’†๐’”...

๐‚๐Ž๐๐“๐„๐๐“ ๐–๐€๐‘๐๐ˆ๐๐†: This piece discusses themes of abuse and trauma, which may be distressing to some readers. Reader discretion is advised.

Layout | Gian Carlo Ugerio

๐˜š๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜ฃ๐˜ฆ๐˜บ๐˜ฐ๐˜ฏ๐˜ฅ ๐˜ด๐˜ถ๐˜ณ๐˜ง๐˜ข๐˜ค๐˜ฆ, ๐˜ฆ๐˜ด๐˜ด๐˜ฆ๐˜ฏ๐˜ค๐˜ฆ ๐˜ช๐˜ฏ ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ด๐˜ต๐˜ณ๐˜ถ๐˜ค๐˜ต๐˜ถ๐˜ณ๐˜ฆ.
๐•พ๐–š๐–‡๐–˜๐–™๐–†๐–“๐–™๐–Ž๐–† ๐–Ž๐–“ ๐•ฑ๐–”๐–—๐–’๐–†โœ๐Ÿป

๐†๐‡๐Ž๐’๐“๐„๐ƒ: ๐“๐ก๐ž ๐‡๐š๐ฎ๐ง๐ญ๐ข๐ง๐  ๐„๐ฑ๐ฉ๐ž๐ซ๐ข๐ž๐ง๐œ๐ž๐ฌ ๐จ๐Ÿ ๐๐’๐€ ๐’๐ญ๐ฎ๐๐ž๐ง๐ญ๐ฌWe bury people, we bury memories.Yet, somehow, they always cripple thei...
01/11/2025

๐†๐‡๐Ž๐’๐“๐„๐ƒ: ๐“๐ก๐ž ๐‡๐š๐ฎ๐ง๐ญ๐ข๐ง๐  ๐„๐ฑ๐ฉ๐ž๐ซ๐ข๐ž๐ง๐œ๐ž๐ฌ ๐จ๐Ÿ ๐๐’๐€ ๐’๐ญ๐ฎ๐๐ž๐ง๐ญ๐ฌ

We bury people, we bury memories.
Yet, somehow, they always cripple their way back to us... slowly and eerily.

๐‘จ๐’๐’… ๐’๐’๐’˜, ๐’•๐’‰๐’† ๐’‰๐’‚๐’–๐’๐’•๐’Š๐’๐’ˆ ๐’ƒ๐’†๐’ˆ๐’Š๐’๐’”.

Layout | Gian Carlo Ugerio

๐˜š๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜ฃ๐˜ฆ๐˜บ๐˜ฐ๐˜ฏ๐˜ฅ ๐˜ด๐˜ถ๐˜ณ๐˜ง๐˜ข๐˜ค๐˜ฆ, ๐˜ฆ๐˜ด๐˜ด๐˜ฆ๐˜ฏ๐˜ค๐˜ฆ ๐˜ช๐˜ฏ ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ด๐˜ต๐˜ณ๐˜ถ๐˜ค๐˜ต๐˜ถ๐˜ณ๐˜ฆ.
๐•พ๐–š๐–‡๐–˜๐–™๐–†๐–“๐–™๐–Ž๐–† ๐–Ž๐–“ ๐•ฑ๐–”๐–—๐–’๐–†โœ๐Ÿป

๐™„๐™‰ ๐™‹๐™ƒ๐™Š๐™๐™Š๐™Ž | (3/3) On the third day, first-year BS Accountancy visited P&A Grant Thornton at Makati City to learn more ab...
31/10/2025

๐™„๐™‰ ๐™‹๐™ƒ๐™Š๐™๐™Š๐™Ž | (3/3) On the third day, first-year BS Accountancy visited P&A Grant Thornton at Makati City to learn more about the accounting profession, October 3.

In the afternoon, Bus 1 and 2 students visited the National Museum of Fine Arts on Padre Burgos Avenue, Ermita, while Buses 3 and 4 headed to the National Museum of Anthropology at Agrifina Circle in Rizal Park, Manila.

Words | Florenze Carl Acosta
Photos | Clynt RV Ablog, Mark Louie Battad

๐˜š๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜ฃ๐˜ฆ๐˜บ๐˜ฐ๐˜ฏ๐˜ฅ ๐˜ด๐˜ถ๐˜ณ๐˜ง๐˜ข๐˜ค๐˜ฆ, ๐˜ฆ๐˜ด๐˜ด๐˜ฆ๐˜ฏ๐˜ค๐˜ฆ ๐˜ช๐˜ฏ ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ด๐˜ต๐˜ณ๐˜ถ๐˜ค๐˜ต๐˜ถ๐˜ณ๐˜ฆ.
๐•พ๐–š๐–‡๐–˜๐–™๐–†๐–“๐–™๐–Ž๐–† ๐–Ž๐–“ ๐•ฑ๐–”๐–—๐–’๐–†โœ๐Ÿป

๐™„๐™‰ ๐™‹๐™ƒ๐™Š๐™๐™Š๐™Ž | (2/3) On the third day, first-year BS Accountancy visited P&A Grant Thornton at Makati City to learn more ab...
31/10/2025

๐™„๐™‰ ๐™‹๐™ƒ๐™Š๐™๐™Š๐™Ž | (2/3) On the third day, first-year BS Accountancy visited P&A Grant Thornton at Makati City to learn more about the accounting profession, October 3.

In the afternoon, Bus 1 and 2 students visited the National Museum of Fine Arts on Padre Burgos Avenue, Ermita, while Buses 3 and 4 headed to the National Museum of Anthropology at Agrifina Circle in Rizal Park, Manila.

Words | Florenze Carl Acosta
Photos | Clynt RV Ablog

๐˜š๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜ฃ๐˜ฆ๐˜บ๐˜ฐ๐˜ฏ๐˜ฅ ๐˜ด๐˜ถ๐˜ณ๐˜ง๐˜ข๐˜ค๐˜ฆ, ๐˜ฆ๐˜ด๐˜ด๐˜ฆ๐˜ฏ๐˜ค๐˜ฆ ๐˜ช๐˜ฏ ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ด๐˜ต๐˜ณ๐˜ถ๐˜ค๐˜ต๐˜ถ๐˜ณ๐˜ฆ.
๐•พ๐–š๐–‡๐–˜๐–™๐–†๐–“๐–™๐–Ž๐–† ๐–Ž๐–“ ๐•ฑ๐–”๐–—๐–’๐–†โœ๐Ÿป

๐™„๐™‰ ๐™‹๐™ƒ๐™Š๐™๐™Š๐™Ž | (1/3) On the third day, first-year BS Accountancy visited P&A Grant Thornton at Makati City to learn more ab...
31/10/2025

๐™„๐™‰ ๐™‹๐™ƒ๐™Š๐™๐™Š๐™Ž | (1/3) On the third day, first-year BS Accountancy visited P&A Grant Thornton at Makati City to learn more about the accounting profession, October 3.

In the afternoon, Bus 1 and 2 students visited the National Museum of Fine Arts on Padre Burgos Avenue, Ermita, while Buses 3 and 4 headed to the National Museum of Anthropology at Agrifina Circle in Rizal Park, Manila.

Words | Florenze Carl Acosta
Photos | Clynt RV Ablog

๐˜š๐˜ต๐˜ฐ๐˜ณ๐˜บ ๐˜ฃ๐˜ฆ๐˜บ๐˜ฐ๐˜ฏ๐˜ฅ ๐˜ด๐˜ถ๐˜ณ๐˜ง๐˜ข๐˜ค๐˜ฆ, ๐˜ฆ๐˜ด๐˜ด๐˜ฆ๐˜ฏ๐˜ค๐˜ฆ ๐˜ช๐˜ฏ ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ด๐˜ต๐˜ณ๐˜ถ๐˜ค๐˜ต๐˜ถ๐˜ณ๐˜ฆ.
๐•พ๐–š๐–‡๐–˜๐–™๐–†๐–“๐–™๐–Ž๐–† ๐–Ž๐–“ ๐•ฑ๐–”๐–—๐–’๐–†โœ๐Ÿป

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