I’m part of the University of San Carlos (USC) Accountancy Batch of 2016. I’m one of only two students in my batch who took an additional subject, a minor in Economics. I was president of my batch, represented USC and Cebu in the 2014 AMCHAM Business Leadership Program, and won the school’s award for one of its outstanding leaders and graduates— among others. I was all but mediocre, confident that I will easily make it through adult life after graduation, but I failed. After many blown attempts to qualify for the department’s standard in taking the CPA Board, I stopped pursuing it and fell into a depression for almost two years.
But since the May 2018 CPA Board results shown anew USC’s reign, with eight topnotchers, I realized that the same resilience, courage, and grit that kept me going were instilled by USC’s accountancy program.
Since 2011, USC’s Department of Accountancy had been consistently producing three topnotchers. In my batch alone, there were six. Undoubtedly, USC’s accountancy is a gold standard in accounting education in our country.
In my first year, almost a thousand students enrolled. My first block was composed of seven valedictorians, some salutatorians and honorable mentions. I thought I entered the wrong classroom but then I pulled out my pencil, opened my calculator, and unfolded my worksheet. I was ready.
After my second and third year, I took the department’s required qualifying exam — CEL — to proceed to the next year level. Failure to do so means disqualification from the program. Unfortunate examinees are allowed a second attempt after they graduate, but it will be a tougher climb. I regard that I passed the first CEL easily. The second was more chilling but I persevered and passed it as well.
In the program, they call you an immortal after passing the second CEL. For those who pass, respect, reputation, and small fame were the rewards.
Reaching fifth year is another story. From a thousand enrollees, we were down to 75. Almost every lower year accountancy students will know you, and if not by name, by face. Fifth year though is contrasting. First semester is a summer beach outing crossed with research and group presentations, second semester is hell and this is even an understatement. With only four exams to base my grade on for every board subject, missing a day of study already makes me feel guilty. I struggled. I did not expect the intensity. I became average. When graduation came, I did not pass.
Since the ceremony, I lost track of myself. I angered at the whiff of musty odor and became reclusive in social gatherings. But with the weight of all these, I was able to push through. I recovered. Why? Because I was part of USC’s Accountancy program. It provided me resilience when I tirelessly studied for my first CEL despite the atmosphere of competition and excellence. It taught me grit when I witnessed my batch mates conquer exam after exams and then the CPA Boards. USC’s accountancy molded me to what I am, and to what I can still become. And to that, I thank you USC Accountancy.
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Rodel James Diana, a BS Accountancy graduate of USC, is applying for a teaching post at USJ-R)