The Trailblazer

The Trailblazer The Official Student Publication of the College of Business Management and Accountancy

๐“๐‘๐€๐ˆ๐‹๐๐‹๐€๐™๐„ ๐“๐Ž๐ƒ๐€๐˜ ๐ŸŽ๐Ÿ•-๐Ÿ๐Ÿ–"๐˜Œ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ช๐˜ฏ๐˜ท๐˜ฆ๐˜ด๐˜ต๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต ๐˜ช๐˜ฏ ๐˜บ๐˜ฐ๐˜ถ๐˜ณ๐˜ด๐˜ฆ๐˜ญ๐˜ง ๐˜ช๐˜ด ๐˜ข๐˜ฏ ๐˜ข๐˜ด๐˜ด๐˜ฆ๐˜ต ๐˜ต๐˜ฉ๐˜ข๐˜ต ๐˜ข๐˜ฑ๐˜ฑ๐˜ณ๐˜ฆ๐˜ค๐˜ช๐˜ข๐˜ต๐˜ฆ๐˜ด ๐˜ธ๐˜ช๐˜ต๐˜ฉ ๐˜ต๐˜ช๐˜ฎ๐˜ฆ."The time, effort, and knowle...
10/08/2026

๐“๐‘๐€๐ˆ๐‹๐๐‹๐€๐™๐„ ๐“๐Ž๐ƒ๐€๐˜ ๐ŸŽ๐Ÿ•-๐Ÿ๐Ÿ–

"๐˜Œ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ช๐˜ฏ๐˜ท๐˜ฆ๐˜ด๐˜ต๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต ๐˜ช๐˜ฏ ๐˜บ๐˜ฐ๐˜ถ๐˜ณ๐˜ด๐˜ฆ๐˜ญ๐˜ง ๐˜ช๐˜ด ๐˜ข๐˜ฏ ๐˜ข๐˜ด๐˜ด๐˜ฆ๐˜ต ๐˜ต๐˜ฉ๐˜ข๐˜ต ๐˜ข๐˜ฑ๐˜ฑ๐˜ณ๐˜ฆ๐˜ค๐˜ช๐˜ข๐˜ต๐˜ฆ๐˜ด ๐˜ธ๐˜ช๐˜ต๐˜ฉ ๐˜ต๐˜ช๐˜ฎ๐˜ฆ."

The time, effort, and knowledge you invest in yourself today become valuable assets for the future you are building.

๐•๐ข๐š๐ฆ ๐’๐ญ๐ž๐ซ๐ง๐ž๐ซ๐ž โ€“ ๐’•๐’‰๐’“๐’๐’–๐’ˆ๐’‰ ๐’ƒ๐’๐’‚๐’›๐’Š๐’๐’ˆ ๐’•๐’‰๐’† ๐’•๐’“๐’‚๐’Š๐’๐’” ๐’๐’‡ ๐’•๐’“๐’–๐’•๐’‰!


๐—ง๐—›๐—˜ ๐—•๐—œ๐—ญ๐—ง๐—”๐—Ÿ๐—ž ๐Ÿฌ๐Ÿณ-๐Ÿญ๐ŸฑMeet ๐—๐—ฎ๐˜†๐˜ƒ๐—ถ๐—ฐ๐—ฐ๐—ฎ ๐—ฃ. ๐—–๐—ฎ๐—ฟ๐˜๐˜‚๐—ท๐—ฎ๐—ป๐—ผ, a proud Bachelor of Science in Accountancy Batch 2017 alumna, now serving a...
04/08/2026

๐—ง๐—›๐—˜ ๐—•๐—œ๐—ญ๐—ง๐—”๐—Ÿ๐—ž ๐Ÿฌ๐Ÿณ-๐Ÿญ๐Ÿฑ

Meet ๐—๐—ฎ๐˜†๐˜ƒ๐—ถ๐—ฐ๐—ฐ๐—ฎ ๐—ฃ. ๐—–๐—ฎ๐—ฟ๐˜๐˜‚๐—ท๐—ฎ๐—ป๐—ผ, a proud Bachelor of Science in Accountancy Batch 2017 alumna, now serving as an Administrative Officer at the Department of Education (DepEd).

For Jayvicca, CBMA was more than a place of learning, it was where discipline, ethical leadership, and a heart for service were cultivated. Through active participation in both academic and non-academic activities, she developed the resilience, character, and leadership that continue to guide her professional journey.

Today, she lives the spirit of Pro Deo et Patria, carrying the values of faith, integrity, and purpose as she serves with excellence in public service.

๐•๐ข๐š๐ฆ ๐’๐ญ๐ž๐ซ๐ง๐ž๐ซ๐ž โ€“ ๐’•๐’‰๐’“๐’๐’–๐’ˆ๐’‰ ๐’ƒ๐’๐’‚๐’›๐’Š๐’๐’ˆ ๐’•๐’‰๐’† ๐’•๐’“๐’‚๐’Š๐’๐’” ๐’๐’‡ ๐’•๐’“๐’–๐’•๐’‰!



๐“๐‘๐€๐ˆ๐‹๐๐‹๐€๐™๐„ ๐“๐Ž๐ƒ๐€๐˜ ๐ŸŽ๐Ÿ•-๐Ÿ๐Ÿ•"๐˜‹๐˜ฐ๐˜ฏ'๐˜ต ๐˜ญ๐˜ฆ๐˜ต ๐˜ต๐˜ฆ๐˜ฎ๐˜ฑ๐˜ฐ๐˜ณ๐˜ข๐˜ณ๐˜บ ๐˜ด๐˜ฆ๐˜ต๐˜ฃ๐˜ข๐˜ค๐˜ฌ๐˜ด ๐˜ฃ๐˜ฆ๐˜ค๐˜ฐ๐˜ฎ๐˜ฆ ๐˜ฑ๐˜ฆ๐˜ณ๐˜ฎ๐˜ข๐˜ฏ๐˜ฆ๐˜ฏ๐˜ต ๐˜ญ๐˜ฐ๐˜ด๐˜ด๐˜ฆ๐˜ด, ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ค๐˜ฉ๐˜ข๐˜ญ๐˜ญ๐˜ฆ๐˜ฏ๐˜จ๐˜ฆ ๐˜ช๐˜ด ๐˜ข๐˜ฏ ๐˜ช๐˜ฏ๐˜ท๐˜ฆ๐˜ด๐˜ต๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต."The great...
02/08/2026

๐“๐‘๐€๐ˆ๐‹๐๐‹๐€๐™๐„ ๐“๐Ž๐ƒ๐€๐˜ ๐ŸŽ๐Ÿ•-๐Ÿ๐Ÿ•

"๐˜‹๐˜ฐ๐˜ฏ'๐˜ต ๐˜ญ๐˜ฆ๐˜ต ๐˜ต๐˜ฆ๐˜ฎ๐˜ฑ๐˜ฐ๐˜ณ๐˜ข๐˜ณ๐˜บ ๐˜ด๐˜ฆ๐˜ต๐˜ฃ๐˜ข๐˜ค๐˜ฌ๐˜ด ๐˜ฃ๐˜ฆ๐˜ค๐˜ฐ๐˜ฎ๐˜ฆ ๐˜ฑ๐˜ฆ๐˜ณ๐˜ฎ๐˜ข๐˜ฏ๐˜ฆ๐˜ฏ๐˜ต ๐˜ญ๐˜ฐ๐˜ด๐˜ด๐˜ฆ๐˜ด, ๐˜ฆ๐˜ท๐˜ฆ๐˜ณ๐˜บ ๐˜ค๐˜ฉ๐˜ข๐˜ญ๐˜ญ๐˜ฆ๐˜ฏ๐˜จ๐˜ฆ ๐˜ช๐˜ด ๐˜ข๐˜ฏ ๐˜ช๐˜ฏ๐˜ท๐˜ฆ๐˜ด๐˜ต๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต."

The greatest returns often come from the lessons you choose not to give up on.

๐•๐ข๐š๐ฆ ๐’๐ญ๐ž๐ซ๐ง๐ž๐ซ๐ž โ€“ ๐’•๐’‰๐’“๐’๐’–๐’ˆ๐’‰ ๐’ƒ๐’๐’‚๐’›๐’Š๐’๐’ˆ ๐’•๐’‰๐’† ๐’•๐’“๐’‚๐’Š๐’๐’” ๐’๐’‡ ๐’•๐’“๐’–๐’•๐’‰!


๐—ฉ๐—ข๐—ซ ๐—”๐—ง๐—ฅ๐—”๐— ๐—˜๐—ก๐—ง๐—œ ๐—ฌ๐—˜๐—”๐—ฅ ๐ŸฎAre you ready to let your voice be heard and your stories make an impact? The next chapter of The Tr...
30/07/2026

๐—ฉ๐—ข๐—ซ ๐—”๐—ง๐—ฅ๐—”๐— ๐—˜๐—ก๐—ง๐—œ ๐—ฌ๐—˜๐—”๐—ฅ ๐Ÿฎ

Are you ready to let your voice be heard and your stories make an impact? The next chapter of The Trailblazer begins with those who dare to write, create, and lead.

We are now accepting applications for aspiring CBMA student journalists who are passionate about storytelling, creativity, and serving the department through responsible campus journalism.

๐—ข๐—ฃ๐—˜๐—ก ๐—ฃ๐—ข๐—ฆ๐—œ๐—ง๐—œ๐—ข๐—ก๐—ฆ:

Writing:
โ€ข News Writer
โ€ข Sports Writer
โ€ข Feature Writer
โ€ข Opinion Writer

Creatives:
โ€ข Layout Artist
โ€ข Photojournalist
โ€ข Videographer
โ€ข Cartoonist

Qualifying Examination schedule:

August 06, 2026, ROOM TBA

Submit your application through this link:

https://docs.google.com/forms/d/1FkuQdsllEC_fTqpGaT-7JZ1maiV-nW3QV2-b4wt8h8E/viewform

๐•๐ข๐š๐ฆ ๐’๐ญ๐ž๐ซ๐ง๐ž๐ซ๐ž โ€“ ๐’•๐’‰๐’“๐’๐’–๐’ˆ๐’‰ ๐’ƒ๐’๐’‚๐’›๐’Š๐’๐’ˆ ๐’•๐’‰๐’† ๐’•๐’“๐’‚๐’Š๐’๐’” ๐’๐’‡ ๐’•๐’“๐’–๐’•๐’‰!

๐—”๐—–๐—–๐—ข๐—จ๐—ก๐—ง๐—˜๐—ฅ๐—  ๐Ÿฌ๐Ÿณ-๐Ÿญ๐ŸฒDid you know that petty cash refers to a small amount of cash kept on hand to pay for minor, routine, an...
28/07/2026

๐—”๐—–๐—–๐—ข๐—จ๐—ก๐—ง๐—˜๐—ฅ๐—  ๐Ÿฌ๐Ÿณ-๐Ÿญ๐Ÿฒ

Did you know that petty cash refers to a small amount of cash kept on hand to pay for minor, routine, and incidental business expenses? It allows businesses to settle small transactions conveniently while maintaining proper control and accountability over cash disbursements.

๐•๐ข๐š๐ฆ ๐’๐ญ๐ž๐ซ๐ง๐ž๐ซ๐ž โ€“ ๐’•๐’‰๐’“๐’๐’–๐’ˆ๐’‰ ๐’ƒ๐’๐’‚๐’›๐’Š๐’๐’ˆ ๐’•๐’‰๐’† ๐’•๐’“๐’‚๐’Š๐’๐’” ๐’๐’‡ ๐’•๐’“๐’–๐’•๐’‰!


๐—ง๐—›๐—˜ ๐—•๐—œ๐—ญ๐—ง๐—”๐—Ÿ๐—ž ๐Ÿฌ๐Ÿณ-๐Ÿญ๐ŸฐMeet ๐—”๐—ฟ๐—บ๐—ต๐—ฎ๐—ถ๐—ป๐—ฒ ๐—”๐—ฏ๐—ผ๐—ป๐—ด ๐—ฆ๐—ถ๐—น๐˜‚๐—ฏ๐—ฟ๐—ถ๐—ฐ๐—ผ, ๐—–๐—ฃ๐—”, a proud Bachelor of Science in Accountancy Batch 2016 alumna, now s...
28/07/2026

๐—ง๐—›๐—˜ ๐—•๐—œ๐—ญ๐—ง๐—”๐—Ÿ๐—ž ๐Ÿฌ๐Ÿณ-๐Ÿญ๐Ÿฐ

Meet ๐—”๐—ฟ๐—บ๐—ต๐—ฎ๐—ถ๐—ป๐—ฒ ๐—”๐—ฏ๐—ผ๐—ป๐—ด ๐—ฆ๐—ถ๐—น๐˜‚๐—ฏ๐—ฟ๐—ถ๐—ฐ๐—ผ, ๐—–๐—ฃ๐—”, a proud Bachelor of Science in Accountancy Batch 2016 alumna, now serving as Administrative Officer V at the Local Government Unit of Dumarao.

For Armhaine, CBMA was more than a place of learning, it was where perseverance, discipline, faith, and integrity were nurtured, shaping not only the professional she is today but also the values that continue to guide her in public service.

Today, she carries those lessons with purpose, proving that true success is built on both competence and character.

๐•๐ข๐š๐ฆ ๐’๐ญ๐ž๐ซ๐ง๐ž๐ซ๐ž โ€“ ๐’•๐’‰๐’“๐’๐’–๐’ˆ๐’‰ ๐’ƒ๐’๐’‚๐’›๐’Š๐’๐’ˆ ๐’•๐’‰๐’† ๐’•๐’“๐’‚๐’Š๐’๐’” ๐’๐’‡ ๐’•๐’“๐’–๐’•๐’‰!



๐“๐‘๐€๐ˆ๐‹๐๐‹๐€๐™๐„ ๐“๐Ž๐ƒ๐€๐˜ ๐ŸŽ๐Ÿ•-๐Ÿ๐Ÿ”"๐˜Ž๐˜ณ๐˜ฐ๐˜ธ๐˜ต๐˜ฉ ๐˜ช๐˜ด ๐˜ฏ๐˜ฐ๐˜ต ๐˜ฐ๐˜ฏ๐˜ญ๐˜บ ๐˜ฎ๐˜ฆ๐˜ข๐˜ด๐˜ถ๐˜ณ๐˜ฆ๐˜ฅ ๐˜ฃ๐˜บ ๐˜ธ๐˜ฉ๐˜ข๐˜ต ๐˜บ๐˜ฐ๐˜ถ ๐˜จ๐˜ข๐˜ช๐˜ฏ, ๐˜ฃ๐˜ถ๐˜ต ๐˜ฃ๐˜บ ๐˜ธ๐˜ฉ๐˜ข๐˜ต ๐˜บ๐˜ฐ๐˜ถ ๐˜ญ๐˜ฆ๐˜ข๐˜ณ๐˜ฏ." Because true progress is sh...
26/07/2026

๐“๐‘๐€๐ˆ๐‹๐๐‹๐€๐™๐„ ๐“๐Ž๐ƒ๐€๐˜ ๐ŸŽ๐Ÿ•-๐Ÿ๐Ÿ”

"๐˜Ž๐˜ณ๐˜ฐ๐˜ธ๐˜ต๐˜ฉ ๐˜ช๐˜ด ๐˜ฏ๐˜ฐ๐˜ต ๐˜ฐ๐˜ฏ๐˜ญ๐˜บ ๐˜ฎ๐˜ฆ๐˜ข๐˜ด๐˜ถ๐˜ณ๐˜ฆ๐˜ฅ ๐˜ฃ๐˜บ ๐˜ธ๐˜ฉ๐˜ข๐˜ต ๐˜บ๐˜ฐ๐˜ถ ๐˜จ๐˜ข๐˜ช๐˜ฏ, ๐˜ฃ๐˜ถ๐˜ต ๐˜ฃ๐˜บ ๐˜ธ๐˜ฉ๐˜ข๐˜ต ๐˜บ๐˜ฐ๐˜ถ ๐˜ญ๐˜ฆ๐˜ข๐˜ณ๐˜ฏ."

Because true progress is shaped not only by achievements, but by the wisdom gained along the way.

๐•๐ข๐š๐ฆ ๐’๐ญ๐ž๐ซ๐ง๐ž๐ซ๐ž โ€“ ๐’•๐’‰๐’“๐’๐’–๐’ˆ๐’‰ ๐’ƒ๐’๐’‚๐’›๐’Š๐’๐’ˆ ๐’•๐’‰๐’† ๐’•๐’“๐’‚๐’Š๐’๐’” ๐’๐’‡ ๐’•๐’“๐’–๐’•๐’‰!


#๐Œ๐จ๐ญ๐ข๐ฏ๐š๐ญ๐ข๐จ๐ง๐Œ๐จ๐ง๐๐š๐ฒ

๐“๐‘๐€๐ˆ๐‹๐๐‹๐€๐™๐„๐‘ ๐“๐„๐’๐“๐„๐‘ ๐ŸŽ๐Ÿ•-๐ŸŽ๐ŸThink you still have what it takes to navigate the fundamentals of accounting? Put your knowledg...
23/07/2026

๐“๐‘๐€๐ˆ๐‹๐๐‹๐€๐™๐„๐‘ ๐“๐„๐’๐“๐„๐‘ ๐ŸŽ๐Ÿ•-๐ŸŽ๐Ÿ

Think you still have what it takes to navigate the fundamentals of accounting? Put your knowledge of Basic Financial Accounting and Reporting to the test and determine whether the statement below is True or False.

The Statement of Financial Position is a reflection of the accounting equation, Assets = Liabilities + Equity.

What is your answer?


๐—”๐—–๐—–๐—ข๐—จ๐—ก๐—ง๐—˜๐—ฅ๐—  ๐ŸŽ๐Ÿ•-๐Ÿ๐Ÿ“Did you know that Cost of Goods Sold (COGS) directly affects a company's gross profit? As COGS increases...
22/07/2026

๐—”๐—–๐—–๐—ข๐—จ๐—ก๐—ง๐—˜๐—ฅ๐—  ๐ŸŽ๐Ÿ•-๐Ÿ๐Ÿ“

Did you know that Cost of Goods Sold (COGS) directly affects a company's gross profit? As COGS increases, gross profit decreases, making it one of the most important figures in evaluating a business's profitability.

๐•๐ข๐š๐ฆ ๐’๐ญ๐ž๐ซ๐ง๐ž๐ซ๐ž โ€“ ๐’•๐’‰๐’“๐’๐’–๐’ˆ๐’‰ ๐’ƒ๐’๐’‚๐’›๐’Š๐’๐’ˆ ๐’•๐’‰๐’† ๐’•๐’“๐’‚๐’Š๐’๐’” ๐’๐’‡ ๐’•๐’“๐’–๐’•๐’‰!


๐“๐‡๐„ ๐๐ˆ๐™๐“๐€๐‹๐Š ๐ŸŽ๐Ÿ•-๐Ÿ๐Ÿ‘Meet ๐—˜๐—บ๐—บ๐—ฎ๐—ป๐˜‚๐—ฒ๐—น ๐—๐—ฟ. ๐—™. ๐—ฃ๐˜‚๐—ป๐˜‡๐—ฎ๐—น๐—ฎ๐—ป, ๐—–๐—ฃ๐—”, a proud Bachelor of Science in Accountancy Batch 2024 alumnus, now ...
21/07/2026

๐“๐‡๐„ ๐๐ˆ๐™๐“๐€๐‹๐Š ๐ŸŽ๐Ÿ•-๐Ÿ๐Ÿ‘

Meet ๐—˜๐—บ๐—บ๐—ฎ๐—ป๐˜‚๐—ฒ๐—น ๐—๐—ฟ. ๐—™. ๐—ฃ๐˜‚๐—ป๐˜‡๐—ฎ๐—น๐—ฎ๐—ป, ๐—–๐—ฃ๐—”, a proud Bachelor of Science in Accountancy Batch 2024 alumnus, now serving as Accountant II at Northern Iloilo State University โ€“ Concepcion Campus.

For Emmanuel, CBMA was more than a place of learning, it was where competence, integrity, and resilience were nurtured, equipping him to pursue the profession he once dreamed of. Today, he continues to carry those values with confidence and purpose.

๐•๐ข๐š๐ฆ ๐’๐ญ๐ž๐ซ๐ง๐ž๐ซ๐ž โ€“ ๐’•๐’‰๐’“๐’๐’–๐’ˆ๐’‰ ๐’ƒ๐’๐’‚๐’›๐’Š๐’๐’ˆ ๐’•๐’‰๐’† ๐’•๐’“๐’‚๐’Š๐’๐’” ๐’๐’‡ ๐’•๐’“๐’–๐’•๐’‰!



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