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Abanador, Jann Ervin A.; Aguinaldo, Maricar Ryka A.; Escamilla, Mark Jethro A.; Gopez, John Frederick J.; Javier, Jocelyn B.; Rodriguez, Xeira F.; Valmoria, Allan M., Villalobos, Kimberly Joy V.; and Zafe, Brandy Braddock N. |
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A feasibility study in operating an auditing firm in Paco, Manila / |
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Abanador, Jann Ervin A.; Aguinaldo, Maricar Ryka A.; Escamilla, Mark Jethro A.; Gopez, John Frederick J.; Javier, Jocelyn B.; Rodriguez, Xeira F.; Valmoria, Allan M., Villalobos, Kimberly Joy V.; and Zafe, Brandy Braddock N. |
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201246 |
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28 cm. |
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180 pp. |
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Feasibility Study: (Bachelor of Science in Accountancy) - Pamantasan ng Lungsod ng Maynila, 2012. |
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56 |
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EXECUTIVE SUMMARY: A. HIGHLIGHTS OF THE PROJECT: 1. Name of the Firm-The firm's name is EZRA & Associates. The firm derived its name from its general professional partners - Mark Jethro A. Escamilla, Brandy Braddock N. Zafe, Xeira F. Rodriguez and Maricar Ryka A. Aguinaldo. These partners contributed their money and industry to the partnership. The firm offers basic accounting and auditing services such as bookkeeping, tax advisory, and audit assurance. The EZRA & Associates aims to serve small, and large enterprises that subject for compliance in audit. It also provides bookkeeping services to those companies that don't have accountants such as payroll process, preparation of financial statements and so on. The firm can also give advise to those who have difficulty in tax compliance. The firm assures to satisfy the clients basic accounting and auditing services by employing competent auditors, offering good quality of service, and professional commitment. 2. Location- The proposed business location of the business is at 3rd floor of E.V. Villanueva, 1807 Leon Guinto Street corner Nakpil Street, Malate, Manila. It is located within the vicinity of Paco area which feasible in establishing an accounting and auditing firm because it is surrounded by business entities which can be our potential clients. Moreover, it is accessible to any mode of transportation. 3. Nature of the Business- The EZRA & Associates is a general professional partnership engaged in an accounting and auditing services. They offer 3 basic financial services such as bookkeeping, tax advisory, and audit assurance. The main goal of this firm is to acquire business engagement with the company in the vicinity of Paco, Manila. In this kind of business, auditors must possess professionalism in giving opinion about the financial statements, fairly assessing the records of the clients and computing the tax properly. In addition to that, auditors can able to give their best quality of work to their clients for further development of services. Even though, there are more auditing firm in the Philippines, this endeavours will help boost the interest of the firm to be more diversified and business oriented. B. BRIEF DESCRIPTION OF THE PROJECT The desire to pursue excellence with unformidable integrity gives way to the creation of EZRA & Associates. EZRA & Associates is an accounting and auditing firm that aims to provide optimum quality service and high professionalism when it comes to bookkeeping, tax advisory, and audit assurance. EZRA & Associates also promotes stewardship and camaraderie among its employees. The value of discipline leadership, team work, and respect in time is greatly encouraged with its partners and co-partner. Professional commitment to our service is the main recipe of the firm. C. MAJOR ASSUMPTIONS AND SUMMARY OF THE FINDINGS AND CONCLUSION 1. Management Feasibility-Management has the primary responsibility to ensure that the predefined goals ad objective of the entity will be properly attained. To do this, the management, hire people who are not only qualified for the job but are also ethical and observe good working habit and through proper implementation of organization policies. a. The legal structure of EZRA & Associates is general professional partnership. The organization is composed of four capitalist-industrialist partners namely Escamilla, Zafe, Rodriguez and Aguinaldo. Their profit and loss sharing is 40%, 20%, 20%, 20%, 20%, respectively. The firm will hire an administrative officer, which is responsible for the overall housekeeping and day-to-day functioning of an office. The firm will also hire a liaison officer who will be the messenger of the firm. The hiring of employee is based on the qualifications of their skills and knowledge in their specific fields. EZRA & Associates will commence its operation on November 2013, after the completing the pro-operating activities with an allocated period of ten months. The partners of the firm are qualified and have met all the requirements of the following agencies: Securities and Exchange Commission (SEC), Bangko Sentral ng Pilipinas (BSP), Insurance Commission, Cooperative Development Authority (CDA), and Bureau of Internal Revenue (BIR). 2. Marketing Feasibility- As a starter in this field of business, the firm to intend to use marketing research wherein the firm conducts investigation to support marketing activities, and the statistical interpretation of data into information. This information will then be used by the firm to plan marketing activities, gage the nature of a firm's marketing environment and attain information from suppliers. The firm planned to use statistical method such as quantitative approach and qualitative in conducting marketing research. The firm will also make use of indirect marketing as a marketing strategy, wherein they will promote the firm's services through referrals, conducting seminars to the prospective clients and so on. The services offered by the firm and the quality of service they can give would be the basis to be recognized as one of the best accounting and auditing firm in Manila. Then, when the service become profitable, the firm plan to extend its operation in metro Manila. 3. Technical Feasibility-The legal right to perform audits is granted to Certified Public Accounting firms by regulation of the each state. EZRA & Associates was accredited by the state to perform accounting and auditing service to different types of establishments for the purpose of expressing an opinion as to whether the financial statements are in conformity with Generally Accepted Accounting Principles (GAAO). External users are presumed to rely on the auditor's opinion about the reliability of financial statements in making economic decisions. To do so, the users must place their trust in the auditor's competence, professionalism, integrity and independence. Auditors are guided in their professional responsibility be ten Generally Accepted Auditing Standards (GASS). 4. Financial Feasibility-Every business has a motive of realizing its profit. The firm projects to generate sufficient income for last return on initial investment and as to continue its operation for a long period of time. Part of its cash inflows will be the service income of engagement and its cash outflow will be at minimum operating cost. The firm wishes to maintain an amount that will be forwarded as reserves for the next year of operation. Different financial ratios were calculated, to determine the profitability, liquidity and solvency. From the results calculated, the proponents have concluded that EZRA & Associates is financially feasible. 5. Socio-economic Feasibility-The project is feasible regarding the socio-economic aspect it takes its consideration in all of the following: contribution to the locality and economy, in terms of giving employment to qualified and skilled individuals, heretofore, reducing unemployment, contribution to government, in terms of providing government income through payment of taxes and assessing the right payment of client taxes; contribution to the growth of related industries, it will provide internship that can give students taking up Bachelor of Science in Accountancy the chance to see the corporate world and experience the audit life and the reality in dealing with other professionals. D. MODE OF FINANCING It is assumed that the partnership shall be the form of organization that would be efficient in carrying out the business. EZRA & Associates has four (4) capitalist-industrial partner who will contributing cash for a total of Php 1,400,000.00 as their initial investment. The invested capital shall be deemed sufficient enough for the initial operation of the business. E.INVESTMENT COST The estimated investment cost is Php 1,177,804.25; this amount comprises the equal investment of the partners in the business. For the detailed computation of project cost, refer to schedule of pre-operating expense. |
| Uniform Resource Identifier |
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| International Standard Serial Number |
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| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
|
| -- |
|
| Place, publisher, and date of publication |
|
| Related parts |
|
| Material-specific details |
|
| Title |
|
| Edition |
|
| -- |
|
| Relationship information |
|
| Abbreviated title |
|
| 775 ## - OTHER EDITION ENTRY |
|---|
| Title |
|
| -- |
|
| Record control number |
|
| International Standard Serial Number |
|
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Uniform title |
|
| -- |
|
| Main entry heading |
|
| Place, publisher, and date of publication |
|
| Edition |
|
| International Standard Book Number |
|
| Relationship information |
|
| Title |
|
| International Standard Serial Number |
|
| Physical description |
|
| Qualifying information |
|
| Record control number |
|
| 780 ## - PRECEDING ENTRY |
|---|
| International Standard Serial Number |
|
| -- |
|
| Main entry heading |
|
| Related parts |
|
| Title |
|
| Record control number |
|
| 785 ## - SUCCEEDING ENTRY |
|---|
| Title |
|
| -- |
|
| Record control number |
|
| Main entry heading |
|
| International Standard Serial Number |
|
| 787 ## - OTHER RELATIONSHIP ENTRY |
|---|
| International Standard Serial Number |
|
| -- |
|
| Place, publisher, and date of publication |
|
| Related parts |
|
| Relationship information |
|
| Title |
|
| Record control number |
|
| 800 ## - SERIES ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
|
| -- |
|
| Dates associated with a name |
|
| Language of a work |
|
| Date of a work |
|
| Title of a work |
0 |
| Fuller form of name |
|
| Volume/sequential designation |
|
| 810 ## - SERIES ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
|
| -- |
|
| Subordinate unit |
|
| Date of a work |
|
| Title of a work |
|
| -- |
|
| Volume/sequential designation |
|
| 830 ## - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| International Standard Serial Number |
|
| -- |
|
| Uniform title |
|
| Name of part/section of a work |
|
| Number of part/section of a work |
|
| Language of a work |
0 |
| Volume/sequential designation |
|
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Institution code [OBSOLETE] |
|
| -- |
lcc |
| Item type |
Book |