000			11391nam a2201225Ia 4500
000			09228ntm a2200205 i 4500
001			73129
003			0
005			20250920173602.0
008			180816n 000 0 eng d
010			_z _z _o _a _b
015			_22 _a
016			_2 _2 _a _z
020			_e _e _a _b _z _c _q _x
022			_y _y _l _a2
024			_2 _2 _d _c _a _q
028			_a _a _b
029			_a _a _b
032			_a _a _b
035			_a _a _b _z _c _q
037			_n _n _c _a _b
040			_e _erda _a _d _b _c
041			_e _e _a _b _g _h _r
043			_a _a _b
045			_b _b _a
050			_a _a _d _b2 _c0
051			_c _c _a _b
055			_a _a _b
060			_a _a _b
070			_a _a _b
072			_2 _2 _d _a _x
082			_a _a _d _b2 _c
084			_2 _2 _a
086			_2 _2 _a
090			_a _a _m _b _q
092			_f _f _a _b
096			_a _a _b
097			_a _a _b
100			_e _e _aAbanador, 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. _d _b4 _u _c0 _q16
110			_e _e _a _d _b _n _c _k
111			_a _a _d _b _n _c
130			_s _s _a _p _f _l _k
210			_a _a _b
222			_a _a _b
240			_s _s _a _m _g _n _f _l _o _p _k
245		0	_a _aA feasibility study in operating an auditing firm in Paco, Manila / _d _b _n _cAbanador, 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. _h6 _p
246			_a _a _b _n _i _f6 _p
249			_i _i _a
250			_6 _6 _a _b
260			_e _e _a _b _f _c _g
264			_3 _3 _a _d _b _c201246
300			_e _e _c28 cm. _a180 pp. _b
310			_a _a _b
321			_a _a _b
336			_b _atext _2rdacontent
337			_3 _30 _b _aunmediated _2rdamedia
338			_3 _30 _b _avolume _2rdacarrier
340			_2 _20 _g _n
344			_2 _2 _a0 _b
347			_2 _2 _a0
362			_a _a _b
385			_m _m _a2
410			_t _t _b _a _v
440			_p _p _a _x _v
490			_a _a _x _v
500			_a _aFeasibility Study: (Bachelor of Science in Accountancy) - Pamantasan ng Lungsod ng Maynila, 2012. _d _b _c56
504			_a _a _x
505			_a _a _b _t _g _r
506			_a _a5
510			_a _a _x
520			_b _b _c _aEXECUTIVE 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. _u
521			_a _a _b
533			_e _e _a _d _b _n _c
540			_c _c _a5
542			_g _g _f
546			_a _a _b
583			_5 _5 _k _c _a _b
590			_a _a _b
600			_b _b _v _t _c2 _q _a _x0 _z _d _y
610			_b _b _v _t2 _x _a _k0 _p _z _d6 _y
611			_a _a _d _n2 _c0 _v
630			_x _x _a _d _p20 _v
648			_2 _2 _a
650			_x _x _a _d _b _z _y20 _v
651			_x _x _a _y20 _v _z
655			_0 _0 _a _y2 _z
700			_i _i _t _c _b _s1 _q _f _k40 _p _d _e _a _l _n6
710			_b _b _t _c _e _f _k40 _p _d5 _l _n6 _a
711			_a _a _d _b _n _t _c
730			_s _s _a _d _n _p _f _l _k
740			_e _e _a _d _b _n _c6
753			_c _c _a
767			_t _t _w
770			_t _t _w _x
773			_a _a _d _g _m _t _b _v _i _p
775			_t _t _w _x
776			_s _s _a _d _b _z _i _t _x _h _c _w
780			_x _x _a _g _t _w
785			_t _t _w _a _x
787			_x _x _d _g _i _t _w
800			_a _a _d _l _f _t0 _q _v
810			_a _a _b _f _t _q _v
830			_x _x _a _p _n _l0 _v
942			_a _alcc _cBK
999			_c24879 _d24879