Conducted by: MACION, ROGELIO JR.

/ BSA-II

Field Research and Interview

"Being an accountant is a trustworthy profession. This profession is very important in business world.
They properly and carefully studied every financial transactions of the business and to maintain the
entity on its equilibrium is our top priority" - Ma'am Niña Marie said during the interview. Accounting
information system or what we called an AIS is currently more visible in all business field. It serves as a
bridge on analysing different economic event where a business relying to. Moreover, AIS sets different
criteria and regulations in order to manage certain entity.

For this project, semi-structured interview design was employed to gather necessary data. The setup
environment was happened through virtual call most specifically on ZOOM platform. The interviewee
gave a consent in order to start the said interview. The question and answer portion was then carried
out.

Ma'am Niña Marie is currently a financial manager work at private establishment. She manage a
business for over 3 years. She is already 29 years of age and currently lived at Bukidnon. In fact, she was
one of my aunt's classmate during high School. Ma'am Nina Marie is a Certified Public Accountant and
had a lot of experience on accounting field. Currently, as a Financial Manager she evaluates different
financial statements and involved on making financial decisions. According to her, they always utilized
an accounting software on recording and analyzing some financial data. They also have books of
different accounts as well as the sales invoice. "Our accounting system is just the same to other business
entity for the compliance of uniformity", Ma'am Niña said. First is to record every financial transaction
and then carry it out to be recorded on books of account. Designated accountant was then start for a
new accounting cycle and then I(Ma'am Niña) evaluates and utilize the statements for the purpose of
making a financial decisions.

Furthermore, Ma'am Niña Marie controlled the said entity in a way that it will survive for a long
period of time. The business entity was currently at its 11 years of existence. As for their internal
management and control, they conducted a business meeting every first Friday of the month. They will
discuss about the entity's economic status and also it's financial standing. During the meeting,
sometimes they will also tackle a new proposed marketing strategy and other topics related to it. "We
also create a new strategic decisions in order to survive on the market competition, Ma'am Niña added".
To be clear, the business always used Microsoft Excel as well as the high-tech calculator on analyzing
and recording different economic transactions. They have an online data storage such as Google drive in
order to secure some financial information during unexpected event like fire and computer breakdown.
Since their business is a computer and gadgets supplier, they also offers services like installation and
repair.

On the other hand, Ma'am Niña Marie gave me some advice as an aspiring Certified Public
Accountant. She literally said that to be an accountant is not an easy profession. You must very adaptive
to change specially in business markets. " You are still young to discover the "meat" of business world
but you must". Moreover, I must continue my journey and be determined and hopeful. According to
her, I must explore the business world as early as now and apply whatever knowledge I have. "Laban
Lang gyud daw".
All in all, Ma'am Nina Marie works at a techy environment. The said entity fully developed and managed
by the used of AIS. Indeed, AIS is very important in order to sustain and manage different economic
events. It also help the business organization to analyze the entity's operating cycle. As early as now, I
must focus to this subject!!