What are the Types of Accounting

Accounting is definitely a wide and dynamic job. Accounting is the way of measuring, handling and communication of financial details of an organization. 

Accounting area is changing by implementing to the several demands of companies each level. Nevertheless, there are actually seven kinds of accounting:

Financial Accounting:  

It's the procedure for producing financial data for external use, normally available as fiscal reports. Fiscal reports reflect an organization's most recent performance and present position according to a number of accounting criteria. This normally consists of accounting, promotions, accounting benchmarks and rules that accountants are meant to follow in the planning of the fiscal reports.


Management Accounting:
 

These experts generate information mainly for inside use through the company's management. The information generated is usually more descriptive than that created for outer use to permit useful command within the company. Information could take the type of forecasts and budgets.


Tax Accounting:

This phrase describes accounting for the relevant tax issues. It's controlled by the tax policies approved by the tax laws and regulations of a legislation. Tax accountants regulate the fiscal statements organized under the financial accounting guidelines with policies provided by the tax laws.


Project Accounting:

Accounting method that is utilized to maintain an eye on the financial improvement of any project by regular financial statements. Project accounting could be an origin of competitive benefit of project-related businesses like construction companies.

Governmental Accounting:
It is also called public accounting, means the kind of accounting method utilized in the public sector. They require to get an individual accounting process for the public sector appears due to the various plans of the state and privately operated organizations.

Social Accounting:

It's also referred to as Corporate Social Accountability Reporting or Sustainability Accounting. Social Accounting is mainly described in the form of Environmental Studies associating the yearly reports of organizations. Social Accounting is still remains in the beginning stages of advancement.



Forensic Accounting:
They normally use accounting, auditing along with other surveillance methods in cases of lawsuit or accounting scams, that is occurring quite a bit nowadays. They are the professional witnesses in legal courts of the legislation on the issues concerning financial scams or litigations.

Introduction and what is Accounting Basics?

Accounting can be defined as the utilization of a system of formulas, terms & other record keeping devices which enables business persons to trace, compare and calculate their growth in the financial industry, or in a few cases recession. The general accounting concept, the equations in accounting, comprises calculating and recording assets of a particular business company, equity as well as liabilities. In this way, financial position of any business could be understood and assessed in a quick & easy manner. Other concepts which are more in-depth in the accounting industry include handling payroll, auditing, and investments for the companies.

Accounting is one important discipline in education

It’s taught in majority of the universities & colleges & even in a few of technical schools as well as high school classes. At the moment, there are numerous levels of specialties, degrees and govt. needed licenses which anyone can, or should, acquire in the accounting discipline. For centuries, accounting has been practiced & taught as a major discipline & it still continues to develop as researchers and practitioners in the accounting field encounter constantly changing business, legal and financial issues. Depending upon how an individual likes to be involved in accounting, he/she must get some type of training in the accounting arena. Accounting for big industries, for instance it might need whole teams or departments of expert accountants.
what is accounting basics
Conversely, somebody who just wants to keep track of his/her part time business finances will be able to manage accounting using a general knowledge of accounting formulas and concepts.
Accounting - An essential component of any commercial success
Accounting offers business administrators a method for evaluating the financial position of their company or business. With the help of this financial data, administrators can match the economic status of their firm to previous economic years or periods, set genuine aims for future fiscal years or periods as well as make decisions which depend upon or have an effect onto the capitals of their business.

In addition, accounting reports notify the employee of the firm, shareholders & the  public user regarding the financial standing of the company. Literally, by law, all the businesses are needed to file some type of accounting information to IRS or/and other financial & govt. entities. Auditing, whether external or internal, is a crucial function of company. Having efficient & sound accounting practices can make sure a positive audit.


See Also:

Knowing Credit and Debit about Accounting

For common people who never studied proper accounting, the words debit and credit could be very confusing. When putting XXX amount in your personal bank account, the cashier tells," Your account is credited with the XXX dollars," furthermore, when you take out your cash YY from the account, the cashier tells," Your bank account is debited with YY dollars." It’s crucial to know the difference between in credit & debit, since everybody in the present time uses of debit & credit card machines.

about debit and credit
Nevertheless, you need to forget whatever you might have learned about these 2 words, as in accounting language, debit defines a bank account whereas the cash your bank owes to you is credit.
In accounting, neither credits nor debits are considered as 'bad', since the 2 should be equal to one other & stable themselves ultimately at the conclusion of any calculation.

For each transaction that is recorded, whether it’s an amount put or a paid bill, in the accounting system, there must be 2 entries, one for credit and other one for debit. Such a system is called as 'double entry system’ in accounting. Hence, when the cashier at the bank tells he’s crediting XXX dollars in your bank account, he’s making a debit-entry for the same XXX money at the same time, although you’re not informed about that particular debit entry. Similarly, when the cashier debits your bank account by YY dollars, he creates a credit entry for that amount somewhere else.

The easiest way to learn about debits & credits in accounting is to understand what you gathered & from where did it originated. In accounting language, the thing you collect will be a debit, while credit will be from where you had it. For instance, you bought a television, using your credit card. The television will be the thing you’ve collected, means it’ll be debited in the world of accounting, whereas the credit is reproduced by the responsibility made in your credit card using an exactly identical sum.

Your deal with the bank might be very confusing when you consider these two terms. This is particularly true when you’re talking of accountabilities. The fact is, it’s not all that tough to learn. For instance, when you put money into your account, the responsibility of your bank to you rises by the sum which you’ve put, since the bank will owe you the money you’ve put. Now, all the responsibilities will be credits. Hence, the bank will credit your account with that much sum. Conversely, if you withdraw a particular sum of cash from your bank account, you’ll minimize the liability of your bank, hence the bank will debit the liability account.



What is accounting information system (AIS)?

It is a system of storage, collection as well as processing of accounting & financial data which is utilized by the decision makers. It is usually a computer based technique for monitoring accounting action in combination with IT resources. The resultant statistical information could be utilized externally by other parties who are interested like investors, tax authorities & creditors or internally by the management.
accounting information system
Modern Accounting Information System - Software architecture

A modern accounting information system usually follows a multi-tier architecture splitting the demonstration to the user, data management and application processing in variable layers. The demonstration layer controls how the info is showcased to and seen by active users of the organization (thru web browsers, client application or mobile devices). The whole system is backed with the help of an integrated database which preserves all the info which could include the transactional info created from the core business procedures (inventory, purchasing, accounting) or fixed, master data which is referenced when the data is processed (customer account records, configuration settings and employee ).
When transaction happens, the info is gathered from the business happenings & preserved in the system database where it could be saved & processed into data which is beneficial for decision making. The app layer regains the raw info which is held in the data-base layer, then handles it based upon the organized business logic. Finally it is passed on the presentation layer in order to display it for the users. For instance, consider an accounts payable section when handling an invoice. With AIS, the accounts payable employee loads the invoice, given by the vendor, inside the system. This data is then kept into the catalog.

When items from the seller are received, one receipt will be created & then entered inside the accounting information system. Prior to the accounts payable sections pays the seller, the app processing tier of the system conducts a 3 way matching in which it is able to automatically match the sums in the invoice against the sums in the receipt & the primary buying order. After the match is completed, a mail will be sent to the accounts payable executive for sanction.

From here one voucher will be produced & the sell will finally receive the amount.

CPA Board Exam Results | October 2014 | List from S - Z

The Following List name are the name of passer who take up the Licensure Examination of Certified Public Accountant (CPA) held October 4, 2014. Result has been release by the Professional Regulation Commission Board last October 15, 2014. CPA Exam Results

Seq.                  Name
3421        SAAVEDRA, LEOMMEL AVANCEÑA    
3422        SABADO, ZHYRA MAE ILAC   
3423        SABALLEGUE, DARREN KATHLEEN DELFIN   
3424        SABANA, JAN MICHELLE ENLORAN   
3425        SABANAL, CESSARRI HARIAN CANTONA   
3426        SABARRE, ERVIN JAN CO   
3427        SABDAO, JIMMENA YAMSON    
3428        SABILAO, REY OLIVEROS    
3429        SABILLO, JESAH LYNE LUSTADO   
3430        SABLAD, MA DISSA DISTRAJO   
3431        SABLAN, ANNA ISABEL MALONZO   
3432        SABLAON, MARY KARREL NICOLLETE LIMGUANGCO  
3433        SABLAS, JOHN CHRISTIAN LASTRA   
3434        SABLAY, AMIEL WAYNE MENDOZA   
3435        SABONG, DOVI AMOR CORNILLEZ   
3436        SACAPAÑO, JOANNA MARIE LOCQUIAO   
3437        SACRAMENTO, JOEY JR VIRTUCIO   
3438        SADANG, ARNEL CLARIÑO    
3439        SAGAYO, LEANA MAE LABAY   
3440        SAGUIRER, LORELYN MENDOZA    
3441        SAGUN, ALMYR BAÑEZ    
3442        SAGUN, GLEN BANGGAWAN    
3443        SAGUSAY, AIKO FRANCES NAMUAG   
3444        SAHAGUN, LUCKY ANGELICA FERNANDEZ   
3445        SAIBEN, HOBAIB ADER    
3446        SAID, MILANIAH MACADADAYA    
3447        SALAMANTE, BENSON AQUINO    
3448        SALANG, DONABELLE KATE BELACHO   
3449        SALANGA, JANNA ROSE CHANPAY   
3450        SALAS, RENELIZA MICAH ROQUE   
3451        SALAS, WINDEL FRITS PEPITO   
3452        SALAVERIA, JOSHUA RYAN SIBALA   
3453        SALAZAR, CHARLENE AGNO    
3454        SALAZAR, CLARISSE IGUIN    
3455        SALAZAR, DAYANARRA GALANG    
3456        SALAZAR, JAZTIN LEXTER MANALO   
3457        SALAZAR, MA ANGELICA HALILI   
3458        SALAZAR, MA CRISTINA JEAN BELTRAN  
3459        SALAZAR, MARIA SAMANTHA DIZON   
3460        SALAZAR, MARY ANNE WAGA   
3461        SALCEDO, CARMI YVETTE CARRIEDO   
3462        SALCEDO, HERO MAGALONG    
3463        SALCEDO, JUSTINE GRACE BLANCO   
3464        SALEN, NEZSANDRA JANE ELIZAGA   
3465        SALENGA, ELJON FERNAN MAURICIO   
3466        SALES, JACINTO JR DE GUZMAN  
3467        SALES, RODOLFO III REBADULLA   
3468        SALGA, ROBBIE ANN DETABLAN   
3469        SALIBA, LIEZEL PERLAS    
3470        SALIBIO, ANA MAE BARRIENTOS   
3471        SALIKULA, ZANDRA MAE CASTILLO   
3472        SALINAS, JOEMARI ARANAS    
3473        SALINAS, ROCHELLE ROSALES    
3474        SALINDO, WENDIE ROSE BANTILAN   
3475        SALISE, ALGER ROYD DUARTE   
3476        SALISTRE, JAHZEILE BIGNO    
3477        SALONGA, ANABELLE CABRERA    
3478        SALONGA, JEFFREY BRIAN ALONZO   
3479        SALONGA, JUNNY ANN SANTOS   
3480        SALUBO, COLLEEN EVASCO    
3481        SALUDO, AL NIMROD RETES   
3482        SALVA, MARK BANTOL    
3483        SALVADOR, ANNE LABBYRINTH FLORES   
3484        SALVADOR, GLENDA FE MAGDAEL   
3485        SALVADOR, KAREN DE GUZMAN   
3486        SALVADOR, LEO FUTALAN    
3487        SALVADOR, NOVY JANE MARCOS   
3488        SALVADOR, ORLAND REPIANO    
3489        SALVADOR, RONALYN DARUPAN    
3490        SALVAHAN, PRINCE ALBERT PANTOJA   
3491        SALVOSA, JOHN CHRISTIAN SOQUE   
3492        SAMANIEGO, MARILOU RAMOS    
3493        SAMAR, NOVAH MAE BEGASO   
3494        SAMBAS, BLAISE AGATHA DAYO   
3495        SAMONTE, FRENYLEN DELA TORRE   
3496        SAMONTE, JOYCE ANNE ALCARAZ   
3497        SAMONTE, KATREENA ALEDA VILLANUEVA   
3498        SAMPANG, ALEND KERSEY QUIZON   
3499        SAMPAYAN, KAREN LOU CABRIGAS   
3500        SAMSODEN, JEHANIMAH MACALA    
3501        SAMSON, CATHERINE CAPERLAC    
3502        SAMSON, JEVAH SHEKINAH DELA CRUZ  
3503        SAMSON, MA CARLA GABRIEL   
3504        SAMSON, RON JAY SEGARRA   
3505        SAN DIEGO, MARY ANN MALABANAN  
3506        SAN GABRIEL, CHERRY DE LUMEN  
3507        SAN JOSE, JOANNA MARIE PERVERA  
3508        SAN JOSE, MA MARINETTE SALVADOR  
3509        SAN JOSE, ROLAND JOHN TAN  
3510        SAN JUAN, CARMELA CAJULAO   
3511        SAN LUIS, MARICRIS BORCENA   
3512        SAN MIGUEL, ANN MARIE JURADO  
3513        SAN PEDRO, NICOLE CORPUZ   
3514        SAN SEBASTIAN, RAM CHRISTINE CHUA  
3515        SANAREZ, PAMELA ESPINOSA    
3516        SANCHEZ, AILEENE ROSE CATILOC   
3517        SANCHEZ, RAYMARK REYES    
3518        SANCHEZ, RENELIA CONCEPCION    
3519        SANCHEZ, SHERILYN DYAN MAGTIBAY   
3520        SANDAYAN, MARIGOLD LANZADERAS    
3521        SANDUYOGAN, HARIHMA GUIALUDIN    
3522        SANGIL, CATHERINE JOY MONTALLA   
3523        SANGUYO, KELVIN PAGAUISAN    
3524        SANICO, MA BEATRIZ DELGADO   
3525        SANICO, MARIA LOURDES ABELLA   
3526        SANIEL, ABDEL NASSER HASIM   
3527        SANOPO, MARY JANE OJERIO   
3528        SANORJO, JOSEPH MILAN JAVINES   
3529        SANOY, RAFANZEL ALEJANDRO    
3530        SANQUI, BRYAN JOSEPH GABRIZ   
3531        SANTIAGO, BEVERLY SANCHEZ    
3532        SANTIAGO, CARIZZA YAP    
3533        SANTIAGO, CEDRIC AEROL MAYBITUIN   
3534        SANTIAGO, ELREEN ANNE EVIO   
3535        SANTIAGO, JAYSON ESTRELLA    
3536        SANTIAGO, JOFFERSON ASUNCION    
3537        SANTIAGO, JOHN MERVIN TOLENTINO   
3538        SANTIAGO, JOSHUA JOSE    
3539        SANTIAGO, KIMBERLY ADAZA    
3540        SANTIAGO, MARIELOIS GARDE    
3541        SANTIAGO, MARVIN RYAN DE LEON  
3542        SANTIAGO, MECCAH JANE BANDIALA   
3543        SANTIAGO, PRINCESS KAYE DELAMINES   
3544        SANTIAGO, RANDY SIONGCO    
3545        SANTIAGO, ROWELL FULGENCIO    
3546        SANTILLAN, MARK ALFRED TRAQUEÑA   
3547        SANTOS, ALYSSA MARIE SALUTA   
3548        SANTOS, ANDREA CAROLYN CHUA   
3549        SANTOS, AVY JEALEEN LOZADA   
3550        SANTOS, ELLEN JANE LEGASPI   
3551        SANTOS, ERIKA LOUISE MALONZO   
3552        SANTOS, JANELLE DELA VEGA   
3553        SANTOS, JOANNAJOY PAMITTAN    
3554        SANTOS, JOHN MICHAEL LAXAMANA   
3555        SANTOS, JOHN PAUL SANTOS   
3556        SANTOS, JOMAR VALENTINO    
3557        SANTOS, JOYCE ANNE HERNANDEZ   
3558        SANTOS, KRISHA CAMILLE MAKILING   
3559        SANTOS, LEO ANTHONY AMONOY   
3560        SANTOS, MA LALAINE LACSINA   
3561        SANTOS, MARIA ALLENE ALVENDIA   
3562        SANTOS, MARIA KRISTINA DE JESUS  
3563        SANTOS, REMEDY SANTOS    
3564        SANTOS, SYMBA AGUINALDO    
3565        SANTOS, ZAIRA FELICIA    
3566        SANVICTORES, SHEA DENISE RAMIREZ   
3567        SAPUNGAN, JULIE ANN RODIL   
3568        SARATE, CHARISSE LIBAY    
3569        SARDOVIA, JONALLY BEBERINO    
3570        SARIENTAS, SYRIL LONGAKIT    
3571        SARMENTA, JEREMY DELA CRUZ   
3572        SARMIENTO, FEDIS JOY ECAP   
3573        SARMIENTO, JOHN LARRY VIDAL   
3574        SARMIENTO, SHEENA MARIE RESURRECCION   
3575        SASING, MARY JOIE MASANIGRA   
3576        SATURNO, SHEENA MARIE RECTO   
3577        SAVARIS, BENEX JANE ALCAYA   
3578        SAWATE, LUCIEL TALTALA    
3579        SAYAPAL, ANGEL MARIE SOLIMAN   
3580        SCHUNTER, DERICK OWEN GUINTO   
3581        SEGUIBAN, CLAUDETTE VELASCO    
3582        SEGUIN, ROMEJANE DUPING    
3583        SEGURA, SHARMANE LINAS    
3584        SELOSA, MIZPAH KIM ODTUJAN   
3585        SEMBRANO, JENNIFER LAURON    
3586        SEMIRA, ANGELA PINEDA    
3587        SENA, ARIANNE JOANNE UY   
3588        SERENAS, EVANGELYN JABON    
3589        SERILO, ROWELLE LOJA    
3590        SERNERO, RELLIE HERMOSO    
3591        SEROTE, ROXANNE ABRIGO    
3592        SERQUIÑA, JOANN FABIAN    
3593        SERRANO, MIGUEL PAULO GARCIA   
3594        SERRANO, SARAH JANE MENDOZA   
3595        SERVITILLO, RALDEN JAE SARMIENTO   
3596        SESE, RIANNE MARIE GERONGA   
3597        SESNO, SHIELA MORADA    
3598        SEVA, JERRAMIE JOY ALZAGA   
3599        SEVERINO, BEVERLY RAYMUNDO    
3600        SEVERINO, SAMANTHA ANELLE VILORIA   
3601        SEVILLA, ARIEL GABRIEL ALICANTE   
3602        SEVILLA, ARVIN ESPE    
3603        SHARIEF, HANIE MAS-OD    
3604        SIA, ANGELI MARIE HIPOLITO   
3605        SIA, BENJIE MISSION    
3606        SIA, CAROLINE DIZON    
3607        SIASAT, GLENNIE ROSE OCONER   
3608        SIASON, MARISSA MARQUEZ    
3609        SICAT, KATRIZIA PAYAD    
3610        SIERRA, MARIA LOURDES LIM   
3611        SIERRA, MARY JOYCE ANNE SISON  
3612        SIGNEY, MARK BRYAN GALANG   
3613        SILA, SHIERA MAY    
3614        SILVA, ANDREA MAE SATOQUIA   
3615        SILVA, JONI KRISTIE VENTULAN   
3616        SILVA, KATHLYN ANN TINDUGAN   
3617        SILVANO, RENZ BRYAN MARQUEZ   
3618        SILVOZA, RITZNER MORENO    
3619        SIMANERO, HAROLD SANTIAGO    
3620        SIMANGEN, BREISES PANG-AY    
3621        SIMBULAN, JANINE REGINIO    
3622        SIMBULAN, RONALD JR SARTE   
3623        SIMBULAN, ROSE CATHERINE GOZUN   
3624        SIMENE, JENNYLETH MAE YAMBAO   
3625        SIMEON, VANI ALIMAN    
3626        SINDAYEN, EMMANUEL NIKO DICHOSO   
3627        SINDAYEN, YOLLY FRANZ VEDRA   
3628        SINDIONG, MARY ANNE YASAY   
3629        SINIGUIAN, BRIDGET JHON RIAZONDA   
3630        SINOTO, JAYZER PABLO    
3631        SINSORO, ELNA AMOR HERMENEGILDO   
3632        SINSUAN, KIMPEE ESPINOSA    
3633        SIO, MAY ANNE LAPUZ   
3634        SIONGCO, JOHN EDRIC LUCENA   
3635        SIOSON, JENINA SAN PEDRO   
3636        SIOSON, MARY ELIZABETH MONESIT   
3637        SIRON, BENEDICT PAMINTUAN    
3638        SISON, DONDON ALVIZ    
3639        SISON, HYACINTH MATIENZO    
3640        SISON, JOSE BRAULIO BALUYUT   
3641        SISON, MARK EUGENE LAYSON   
3642        SIY, JANELLE BROOKE ANG   
3643        SOCITO, JUVY SOLSONA    
3644        SOLA, ALJON BARTOLAY    
3645        SOLAIMAN, NORLAILAH DECA    
3646        SOLAMO, MICHELL ANN MACATULAD   
3647        SOLANO, RICHELE JOY PEDRERO   
3648        SOLIDUM, MIGUEL ALFONSO MORTEL   
3649        SOLIMAN, BONALETH FERNANDEZ    
3650        SOLINA, CLARISSA DE ASIS   
3651        SOLIS, ARIEL DELA CRUZ   
3652        SOLIS, TANIA AILEEN SAYSON   
3653        SOLITARIO, RONNIE JR ALVAREZ   
3654        SOLIVEN, CHRISTINE MARIE DE LA TORRE 
3655        SOLIVEN, DIOSA BETH HAFALLA   
3656        SOLLOSO, AIDA ISABEL BALLADARES   
3657        SOLOMON, DOROTHY JOYCE SAMPANG   
3658        SOLOMON, JESSICA NAPAY    
3659        SOMBRIO, ANGELBERT SUMALPONG    
3660        SONGCUAN, KRISTELLE ABBY PIZARRO   
3661        SONIO, RIZA MAYE CALUB   
3662        SORIA, MIRIANIQUE     
3663        SORIANO, GOERGE ATTABAN    
3664        SORIANO, JAYSON RAMIREZ    
3665        SORIANO, JESSICA     
3666        SORIANO, JONALYN DIOLA    
3667        SORIANO, MHELSON DUGUIS    
3668        SORIANO, RACQUEL BAGAOISAN    
3669        SORILLANO, DIANNE MANUEL    
3670        SOSA, JEMIMA CAJILIG    
3671        SOTTO, APRIL JOY LAPID   
3672        SOTTO, RIA REYES    
3673        STA ANA, ALJON MIRANDA   
3674        STA INES, JERSON ALVIN BAÑEZ  
3675        STA MARIA, RAYCHALE SANTOS   
3676        STO DOMINGO, CANSSEY IMBIEN   
3677        SUAREZ, MELISSA BETANIA PEDRANZA   
3678        SUAREZ, PRINCESS LEA PASCUAL   
3679        SUAVERDEZ, RACHEL PUJEDA    
3680        SUBA, MARIANNE MEDINA    
3681        SUBANDO, MARY ROSE SALAMAT   
3682        SUGANOB, JOYCE DIABORDO    
3683        SUGUITAN, DIVINA GRACIA YARCIA   
3684        SUHADA, ANGELINE SEVILLA    
3685        SULARTE, GERA MAE JUMUAD   
3686        SULIT, ALJON CAMPOSUELO    
3687        SULLANO, NOEL BARTOLINI    
3688        SUMABAT, ANGELA PAOLA MARIAE RONQUILLO  
3689        SUMAGAYAN, ZAIRAH ZABALA    
3690        SUMAGAYSAY, NIEL MALLORCA    
3691        SUMALINOG, BERNARD VERGEL DE DIOS  
3692        SUMAMPONG, PRECIOUS ANN DECASA   
3693        SUMER, DESIREE GAIL ESTRELLA   
3694        SUMIGAD, CARLA MARIE LORENZO   
3695        SUMODOBILA, NICKY LADEMORA    
3696        SUNDIAN, PAOL EXCELLENCE ROXAS   
3697        SUNGDUAN, JEROME MANGILI    
3698        SUPANGAN, REBECCA GALVEZ    
3699        SUPNET, CHRISTIAN MANUBA    
3700        SUPNET, TRACIE JAMES SIH   
3701        SURIBA, SAMATHA FHIDEZ PARCO   
3702        SURQUIA, JENNY ROSE ALMIRO   
3703        SUYOM, BRYAN BUGAL    
3704        SUYOM, CHRISTINE JOY FALOGME   
3705        SWING, VIRGILIO MANANSALA    
3706        SY, MICHAEL ANDREW WAGA   
3707        SY, VIVIANE LORAINE DULAY   
3708        TABARANZA, JORY MARPAGA    
3709        TABAY, JENNIFER DAMIAN    
3710        TABERNA, MARIA THERESA PANES   
3711        TABILISMA, SHIRLIE MAE ALARVA   
3712        TABINAS, KRISTINA ATHENIA YODICO   
3713        TABORADA, MA RITA AQUILON   
3714        TABTIM, KAREN PAULA BACONCON   
3715        TABUGOC, CLINT JAMES SEVANDAL   
3716        TABUTOL, GAMALIEL TAPAO    
3717        TAC-AN, LORDSON BATION    
3718        TACATA, ALLAN MACARIMBANG    
3719        TACBAS, PATRICK HENRY BAROMA   
3720        TACTAC, INNAH MARIELLE TANGAN   
3721        TACUBOY, MARK ANTHONY BLANCO   
3722        TADEO, MARIDOL LEGASPI    
3723        TADEO, PATRICK     
3724        TADIAR, VIDAL JR FABRO   
3725        TADLE, CHARIS GAY BUSBUS   
3726        TAER, EUGENE REY DAGALA   
3727        TAGABAN, ROVEE LYN BOSONGAN   
3728        TAGALA, BHABY MAY AZUELA   
3729        TAGARAO, RANDY CABINGAS    
3730        TAGAY, MARIA CECILIA PEREZ   
3731        TAGAYUNA, ANA JOCKELYN QUIBEDO   
3732        TAGNAWA, APRIL ROSE DEVELOS   
3733        TAGUIAM, HANNAH LEI DAQUIS   
3734        TAGUIBAO, RIZALYN BAUTISTA    
3735        TAGUINOD, EILEEN GRACE TEODOSIO   
3736        TAGUINOD, LEOMAR MALLILLIN    
3737        TAGUINOD, MARVIN AMPONIN    
3738        TAJAS, AMY JANE MABBUN   
3739        TALA, JOHN MICHAEL CRUZ   
3740        TALAGA, MARIA CLARYL ANN SALVADOR  
3741        TALAROC, JESUS CHRISTOPHER NARAGA   
3742        TALAUE, ZELVIE UBONGEN    
3743        TALIMAN, CHARESSA MARIE CABAHUG   
3744        TALINGTING, KATRINE PATIGAYON    
3745        TALLARA, ANNE LOURRAINE LAZO   
3746        TALLUNGAN, MARY JANE CASAS   
3747        TALPLACIDO, MICKAELA JAYNE SILVA   
3748        TAMALA, MAY GUERRA    
3749        TAMANG, DAPHNE JAMIE TAMI-ING   
3750        TAMAYO, JEAMMA VARRY    
3751        TAMAYO, JERRICO GONZALES    
3752        TAMAYOR, REDEEM BASA    
3753        TAMONDONG, ALDRIN RYAN SOLORIA   
3754        TAMPUS, ERVIN EGOC    
3755        TAN, AMOR MAE SEQUIRA   
3756        TAN, ANNA MAE BARNIEGO   
3757        TAN, CELESTE JANE BENALDO   
3758        TAN, CHEN JUSTINE TABERNILLA   
3759        TAN, CRESIA MAE URSULA RONQUILLO  
3760        TAN, DESIREE ANN MALIG   
3761        TAN, EUNICE KIOK    
3762        TAN, EUNICE CHRISTINA TSANG   
3763        TAN, FLORENCE PACARO    
3764        TAN, FRANCIS REY ALMENARIO   
3765        TAN, ISRAEL LANGOB    
3766        TAN, JAIZEN DE VERA   
3767        TAN, JAN MIKEE BALIGUAT   
3768        TAN, JOE MARIE MARCELO   
3769        TAN, KEVIN OLIVER FRANCO   
3770        TAN, LORENZO GUTIERREZ    
3771        TAN, PRINCESS HOW    
3772        TAN, REYNALD ALENN MALABANAN   
3773        TAN PIAN, CHERRY ROSE CUIZON  
3774        TANAY, CARINA MARJORIE SIMPLICIANO   
3775        TANCINCO, MARA JOANNE SY   
3776        TANGGOR, AL-NASHIER SARAIL    
3777        TANIECA, CARLA THERESA VILLANUEVA   
3778        TAPALLA, ANNIE MARIE ESCUETA   
3779        TAPANG, CARREN MARIE ACOBA   
3780        TAPANG, MARIA CARMELA SANDRA LIMOS  
3781        TAPANG, REGINE CLAIRE DELA CRUZ  
3782        TAPEL, LILY TIMBAL    
3783        TAPEL, RAY IRVIN REYNANCIA   
3784        TAPITAN, JOLISEPH PAGULAYAN    
3785        TARDECILLA, JED ANTHONY TAYAM   
3786        TARDO, EMERLITO JR PARAS   
3787        TARIGA, MA ANTONETTE BRISTOL   
3788        TARROBAL, MARIA THERESA LIZARDO   
3789        TARROSA, VINCE PATRICK DEGOLLACION   
3790        TARUC, ALJON VICTORIA    
3791        TARUN, LEANNE BAQUIRAN    
3792        TASAN, ROMEO III NASOL   
3793        TASIPIT, JERIC MARTIN PADULLA   
3794        TATEL, MARIANNE VIJAR    
3795        TAUTO-AN, MARK DECEM ALONZO   
3796        TAYAO, AIZA PACAIGUE    
3797        TAYONE, CHERRY JABAGAT    
3798        TAÑAMOR, JUANITO DILOY    
3799        TAÑAMOR, SHERYLL PARIÑA    
3800        TECSON, IRENE PILAR GIPALA   
3801        TEGERERO, MANILYN AFABLE    
3802        TEJADA, JECIL ANNE PEÑOSO   
3803        TEJARES, DAYANARA PASUELO    
3804        TEJARES, EDDIE TAGHOY    
3805        TEKIKO, ELAINE DE GUZMAN   
3806        TENIO, RYAN LARAN    
3807        TENIOZO, JEANETTE PATIMO    
3808        TEODORO, EDGARDO JR BROÑOZA   
3809        TEODOSIO, CHARETTE REONTOY    
3810        TEOLA, LUGILLE SAYON    
3811        TEOXON, ANNA MAE FERNANDEZ   
3812        TEOXON, KENETH KEVIN JOHN GAJERO  
3813        TEQUIL, RACHEL LOUISE CONCEPCION   
3814        TERANTE, KAETH ANGELI MONTANES   
3815        TERCENIO, HONEY DE GUZMAN   
3816        TERRADO, JOYCE MAE CALPO   
3817        TERSOL, GENEVIEVE SENDINO    
3818        TERUEL, ANNIE ROSE LANADO   
3819        TESICO, SIR CARLOS ARROYO   
3820        TIANCHON, JOSHUA CLAVEL    
3821        TIANGA, SALVE ROSEMARIE GAYAS   
3822        TIAPSON, SJ ABIGAIL TAYAO   
3823        TICAR, APRIL ROSE SIGAYA   
3824        TICMAN, KIMBERLY ROSE REBOLLIDO   
3825        TICSAY, PAMELA JOY DE CASTRO  
3826        TIEMPO, JENNIFER DAYOK    
3827        TIGLAO, KATRINE NICOLE PAULE   
3828        TILLAMAN, JURYDEL VIAJE    
3829        TIMAGOS, JONH REY OLANDA   
3830        TIMBALOPEZ, PAULO VARIN    
3831        TIMBOL, JOSE MONICO CASTILLO   
3832        TINAPAY, LOU DIVINE PAÑE   
3833        TING, HANNAH KRIZIA VILLALOBOS   
3834        TING, VALLYN JOY DIANSUY   
3835        TINITIGAN, MA CLARISSA EIRENE SY  
3836        TINO, MARY GRACE LABAYO   
3837        TINOY, JULIEREM GEMPISAO    
3838        TINQUICO, MARIEL TROPIA    
3839        TIODIN, TRISHA CAMILLE ESTRERA   
3840        TIQUIS, VERONICA KAYE ROSITA   
3841        TITO, MARK GIL AGAS   
3842        TIU, NI CKY AMBA   
3843        TO, BEATRIZ ELOISA RAMA   
3844        TOBIAS, ARDEL MARBELLA    
3845        TOBIAS, GERALD CANTERO    
3846        TOCYAPAO, MARICEL MANADAO    
3847        TOJIMBARA, JENNILLE DE GUMA   
3848        TOLENTINO, APRIL CAMILLE SAN MIGUEL  
3849        TOLENTINO, LORENZO DOMINIQUE ALEJANDRINO   
3850        TOMAS, IAN JAY RAMOS   
3851        TOMAS, REYNALD ESPIRITU    
3852        TOMONGHA, ANGELIE ROSALES    
3853        TOMPONG, KRIZZA JUSTO    
3854        TONGOL, APRILYN VARIAS    
3855        TONGOL, CHARLSTON HERMOGENO    
3856        TOPACIO, DENCY TEÑOSO    
3857        TORCULAS, ROSE MARIE NATINGA   
3858        TORIAGA, CEARA KIT ANDO   
3859        TORIBIO, ADRIEL EARL ALBALADEJO   
3860        TORINO, PATRICE DANICA ISANA   
3861        TORIO, CELSO JR RIGON   
3862        TORIO, SHARMAINE CARIÑO    
3863        TORMO, ANDREA MARIEL MANICDO   
3864        TORRANO, ROSE ANN COMIA   
3865        TORREGOZA, CHERRY BENLOT    
3866        TORREJA, EDINNEL MOLON    
3867        TORRES, JONATHAN BRAVANTE    
3868        TORRES, LENIE LYN PASION   
3869        TORRES, MARIA CHLARIZA GONZALES   
3870        TORRES, MARICRIS LUPANGO    
3871        TORRES, NIKO ANGELO SUMANG   
3872        TORRES, ROSETTE JOY DELA FUENTE  
3873        TORRON, JOHN CARLO CASIANO   
3874        TRAISO, PAUL EDWARD MALINAO   
3875        TRESPECIOS, VAL ALDWIN MARCELINO   
3876        TRESTIZA, AUDREY MAE CADAG   
3877        TRIGUERO, KRISTINE ANN OCAMPO   
3878        TRILLES, ESSEKAE POQUITA    
3879        TRINIDAD, JOHN PAUL REYES   
3880        TRINIDAD, MARY JOAN VALDEZ   
3881        TRINIDAD, SHELLY GWEN TELLO   
3882        TRIOL, EVAN ABCEDE    
3883        TRIPOLI, ANGELIQUE BAUYA    
3884        TROPEL, VIVIAN NASAYAO    
3885        TUAZON, ABEGAIL TAPAR    
3886        TUAZON, CIELO KARENINA BUNAG   
3887        TUBAY, JOSART BAQUIR    
3888        TUBIG, ANGELA LAYSON    
3889        TUBILLA, LESTER AMBUS    
3890        TUDON, SITTIE RAIZA BANTAS   
3891        TUGADE, KATHERINE SHEENA SENSANO   
3892        TULAUAN, ANGELBERT IBARRA    
3893        TULDA, THAMESIS ABELLANA    
3894        TUMACA, MARJELYN LANETE    
3895        TUMAMBING, EUNISE MARIEL VIRAY   
3896        TUMAPON, JAY WARDENE MABAO   
3897        TUMAQUE, DANA MARIZ SANTOS   
3898        TUMBAGA, KIM CRISTYL RUFO   
3899        TUMITIT, JOYCE KADINGPAL    
3900        TUMLOS, MA AURORA MARTINICO   
3901        TUPAS, JEHANNE ORSINADO    
3902        TUQUIB, CAROLINE MARIAE ARIAS   
3903        TURALDE, FEONA BAGAMASBAD    
3904        TURANO, NIKKI MARIE LAS PINAS  
3905        TUTANES, MARIA ELIZA BILIZAR   
3906        TY, AIRRA NICOLE ONGCHAN   
3907        TYBACO, MAY GRACE LAPADA   
3908        UBUNGEN, KARMINA MIGUEL    
3909        UJANO, CARL DAVID MARILAG   
3910        ULANDAY, ANJINETTE DELA CRUZ   
3911        ULAY, MICHAEL JOE LACERNA   
3912        ULFINDO, DOMINIQUE CALINAWAN    
3913        ULIBARRI, GERARDO III AGUINALDO   
3914        UMABONG, ARSAGGAF LIM    
3915        UMALI, CARLO CABRERA    
3916        UMALI, IVAN KARLO MERCADO   
3917        UMALI, JANINE ILAG    
3918        UMALI, JOHN PAUL NORBERTE   
3919        UMALI, KEVIN JAMES FUENTES   
3920        UMALI, NIÑA RICA DELA VEGA  
3921        UMALI, RUFINO JR ABELILLA   
3922        UMANDAL, GLENN NHEL REYES   
3923        UMBALIN, LUCKY NICOLE NGITIT   
3924        UMLAS, JEROME GARCIA    
3925        UNABIA, MICHELLE MAE BLANCO   
3926        UNAY, OPHELIA GUARDA    
3927        UNIPA, LORAINE MABANAG    
3928        UNTALASCO, DENVER AUSTIN PERILLO   
3929        URBANES, MARGARETTE ANNE RAFAEL   
3930        URBANO, ANNE JHELEEN GATMAITAN   
3931        URFILLA, ALECSON DACANAY    
3932        URMENETA, ROXANNE VILLOSTAS    
3933        URQUIA, BOBBY JOHN    
3934        URSUA, CYRUS ANSEL LLENA   
3935        USI, ANNE CATHERINE LIMBITCO   
3936        USOP, ABDUL MONER AMPASO   
3937        UY, JERLYN ASIRIT    
3938        UY, MARY LOUISE MORTEL   
3939        UY, STEPHANIE LUMANOG    
3940        UZEMA, CARREZA MAE LUZON   
3941        VALCOS, KRISTINE CAROLE ABRAHAM   
3942        VALDEZ, AZHIL VALDEZ    
3943        VALDEZ, FRANCIS LORENZO MIRANDA   
3944        VALDEZ, GINALYN NUCUM    
3945        VALDEZ, JANJALANY SORIANO    
3946        VALDEZ, KAMILLE PRISTO    
3947        VALDEZ, KEIZLE GAIL ASENA   
3948        VALDEZ, KIMBERLYN VALDEZ    
3949        VALDEZ, LEOMAR PINEDA    
3950        VALENCIA, ANGELIE MAE JAMES   
3951        VALENCIA, IRA ACE MAÑALAC   
3952        VALENCIA, JENNIFERLYN SAPIERA    
3953        VALENCIA, LYKA MARIE MASA   
3954        VALENCIA, NELISSA LUSUNG    
3955        VALENCIA, RANESSA IRA MANALANG   
3956        VALENZONA, RUFFA DIMAANO    
3957        VALENZUELA, JOSE III DAGDAG   
3958        VALENZUELA, SHAIRA ANN MAGLUYUAN   
3959        VALERA, MARK BULOSAN    
3960        VALERIANO, REY ALDWIN BAUTISTA   
3961        VALERIO, FRANCES ANNE GIANAN   
3962        VALERIO, GILLIAN BAUTISTA    
3963        VALERIO, PEARL CARDENAS    
3964        VALEROSO, FELIX ANGEL MALLARI   
3965        VALLE, MARK ANTHONY PECASIO   
3966        VALLEDOR, BRIAN EMMANUEL ANDUSAY   
3967        VALLEJOS, CHRISTINE JOY ZATE   
3968        VALLIDO, MARIA ERIKA SICAT   
3969        VALMORIA, KAREN FAYE MAURING   
3970        VARGAS, STEPHEN RESPICIO    
3971        VARONA, EMMANUEL SABLAWON    
3972        VELASCO, DIA ROSE MEDILO   
3973        VELASCO, JENIVIV TOMAS    
3974        VELASCO, MARVE MARGARICO    
3975        VELASCO, NOEL     
3976        VELASCO, ZEIRALEE PAGCALIWAGAN    
3977        VELASQUEZ, AIMEE PABLO    
3978        VELASQUEZ, MIGUEL SALVADOR AGITO   
3979        VELEZ, CHRISTIAN JOHN SALAVADO   
3980        VENTE, ELMALYN ANORE    
3981        VENTURA, MARIANNE ANGIE VALMORES   
3982        VENTURA, RAE JANE CACHO   
3983        VENTURINA, ROSE JANINE RIVERA   
3984        VERANO, HAYDEE CAYABYAB    
3985        VERAYIN, RUBY HERNANDEZ    
3986        VERDADERO, ALDIAN LEXIS MALAQUE   
3987        VERDADERO, RAEGENE MACADANGDANG    
3988        VERGARA, CHAD RAMIREZ    
3989        VERGARA, ERIKA GABUCO    
3990        VERGARA, JAY R PUNZALAN   
3991        VERGARA, RAUL DELA CRUZ   
3992        VERGARA, RAZZEL ANN VERDALUZA   
3993        VERGARA, RONE MABINI    
3994        VERON, JHENICA ESER JOSE   
3995        VERON, LEO CANTARA    
3996        VERONA, DENNISE LEIGH DEAN COLLADO  
3997        VERZONILLA, EIDREF ANGELO MACADANGDANG   
3998        VESTIL, RIO LIZA MALPAS   
3999        VICENTE, VALERIE GRACE DE VERA  
4000        VICMUDO, APRILYN LORIA    
4001        VICMUDO, KATTZ KARYLL SAGARANG   
4002        VICTORIANO, ARJAY GRAJO    
4003        VIDAL, CARLO RODOLF CALICDAN   
4004        VIDAL, FIDELIZ ARCA CRUZ   
4005        VIDAL, MARIA KHRISTIA ANGELINE CAJUMBAN  
4006        VIDAL, ZARENE GARCIA    
4007        VIERNES, VIVIGRACE TAMALA    
4008        VILCHES, JESSEL ANN MALLORCA   
4009        VILLACAMPA, ARVIE JOHN JUAN   
4010        VILLADARES, IVAN CARL GAMUZA   
4011        VILLADOLID, DANELLE LEIGH PANDAN   
4012        VILLADOLID, MAISIE ROSE PEROLINO   
4013        VILLAFRANCA, CHRISTIAN DERICK DOMINGUEZ   
4014        VILLAGARCIA, HERMINIO II PRADO   
4015        VILLAJUAN, EVANGELINE RUZOL    
4016        VILLALOBOS, CHRISTIAN SANTOS    
4017        VILLALON, CHRISTIAN DAVE REFE   
4018        VILLAMAR, AARON STANLEY DULATRE   
4019        VILLAMAR, EMIL JOSEPH ESTRADA   
4020        VILLAMOR, EMICRIS PAGADUAN    
4021        VILLAMOR, HARVEY GUY CABATINGAN   
4022        VILLAMOR, VON LUCKY ANTHONY MAGO  
4023        VILLANGCA, MA CRISTINE DE VERA  
4024        VILLANUEVA, DANNY MERCADO    
4025        VILLANUEVA, DARCEL FAITH YSATAM   
4026        VILLANUEVA, EDGAR JOSEPH GINO-GINO   
4027        VILLANUEVA, EMERSON RALPH PRIANES   
4028        VILLANUEVA, LESLIE ACUZAR    
4029        VILLANUEVA, LOUIE PEREZ    
4030        VILLANUEVA, LUZ FEGUEROA    
4031        VILLANUEVA, MARIA RONELYN FUA   
4032        VILLANUEVA, MARVILLE JOYE CLAUR   
4033        VILLANUEVA, MARY JANE BATAAN   
4034        VILLANUEVA, MICHAEL ANGELO ALAMBRO   
4035        VILLANUEVA, NIÑA ALEA RAMOS   
4036        VILLANUEVA, SHERIL LYN CABURIAN   
4037        VILLANUEVA, VANESSA RAMOS    
4038        VILLAR, MELANIE APURILLO    
4039        VILLARBA, MARK ROLAN GEGUIERA   
4040        VILLAREAL, ADELFA ABINOJA    
4041        VILLAREAL, JUSTIN JEFFREY JARAMILLO   
4042        VILLAREAL, LYRA VICTORIA MACATIAG   
4043        VILLAREZ, JOVET NOCELLO    
4044        VILLARIN, PRINCESS NERISA LAO   
4045        VILLAROSA, JEFONE LAOSINGUAN    
4046        VILLAROSA, JOAN CAMILLE RAGASA   
4047        VILLAVER, RIZAH MAE ASENJO   
4048        VILLAVER, ROSEVIE SABANAL    
4049        VILLEGAS, ARA JOYCE LLANZA   
4050        VILLEGAS, DONABEL MERCADO    
4051        VILLEGAS, ENGLEBERT ARQUIPA    
4052        VILLEGAS, JENNIFER MILLAN    
4053        VILLEGAS, REGYNNE SOPHIA GAUDIA   
4054        VILLEGAS, RENZ CARPIO    
4055        VILLENA, ANN MARJORIE PEÑALOSA   
4056        VILLENA, JOHNDEL BARBAS    
4057        VILLO, LOUISE FRANCHESCA DIMAANO   
4058        VILLON, JASMINE CONSTANTINO    
4059        VILORIA, MARLON PADILLA    
4060        VILUAN, KENNETTE BERGONIA    
4061        VINES, NIKKA ANDREA BORLAZA   
4062        VINUYA, ZARAH MAE ANDINO   
4063        VINZON, RAMON MA MAGTUTO   
4064        VIRATA, PAOLA ERIKA FAUSTINO   
4065        VIRAY, JENNIFER BALOLONG    
4066        VIRAY, ZARAH COLEEN HECHONA   
4067        VIRGO, CATHERINE IGANA    
4068        VIRGO, ELIZABETH RAMELO    
4069        VIRTUCIO, BERNADETTE YLAGAN    
4070        VITAL, JANINE GALANG    
4071        VITAL, MARINELL AGUILAR    
4072        VIVAS, KARELL JOYCE ROYO   
4073        VIVO, DANHILSON OLIVEROS    
4074        VIZCONDE, RISSA ANNE SARMIENTO   
4075        WASIL, VALERIE JOYCE CLEMENTE   
4076        WITTY, STEPHEN BANAGA    
4077        WONG, BEA JAN TALAMOR   
4078        WOODFAULK, MARIEZEL MENDOZA    
4079        YABUT, JIELEEN CASTILLO    
4080        YAMAUCHI, AIKO MERIZ SEVILLO   
4081        YAMBAO, PRINCESS ROZEN TIMOTEO   
4082        YAMBAO, RONNA RITZ    
4083        YANG, IVY ORTEGA    
4084        YANIT, FAYE REMELY OCAMPO   
4085        YANOYAN, JUNA MAY FERNANDEZ   
4086        YANZON, XANDRA JANE BELLEN   
4087        YAO, CYBELLE YAO    
4088        YAO, HUNG CHANG ABUDA   
4089        YAP, JUDITH MONIQUE NGO   
4090        YAP, KIMBERLY SOLANO    
4091        YAP, SHENA     
4092        YAP, THI MY ROSE MALIBERAN  
4093        YEEN, RAYMARK MORENO    
4094        YMAS, ANTON MARIE LOVE JOY DASIGAN 
4095        YOSORES, HELEN     
4096        YOUNG, KARA CASANDRA ADRADA   
4097        YRAY, CHRISTOPHER ARNIGO    
4098        YSULAT, ANDREA CLAIRE CORNELIO   
4099        YTURZAETA, CRIZZANE JOY BERAN   
4100        YU, CARMEL CO    
4101        YU, CLAUDINE BIGAY    
4102        YU, GORDON CHRISTIAN KEH   
4103        YU, JESSICA TING    
4104        YU, ROMARIE ANN CASTILLO   
4105        YU, SHERMAINE ANNE QUINAGON   
4106        YUMANG, MICHAEL ANGELO BATUNGBAKAL   
4107        YUMUL, ALVIN SANTOS    
4108        YUSOPH, AL-HABBYEL BALIOLA    
4109        YUZON, MADONNA BUTAC    
4110        ZABALA, KRISTINE DE LARA   
4111        ZABANAL, CARVIE JOY CAYETANO   
4112        ZAMORA, JOHSUA AGUILAR    
4113        ZAMUDIO, IRA GAYLL CATIMBANG   
4114        ZAPANTA, CEDRICK STA ELENA   
4115        ZAPANTA, JOSEPH RENZO DAYRIT   
4116        ZAPANTA, LARISSA MONICA GARCIA   
4117        ZAPANTA, RANDY ROS    
4118        ZARASPE, GLAIZA ILAGAN    
4119        ZARCO, MICHAILA KIA FORTE   
4120        ZERNA, EUDEREK FEGI    
4121        ZERNA, JENNILYN ROQUIN    
4122        ZIPAGAN, JODI BILIRAN    
4123        ZUMARAGA, IVY DALINGDING
  NOTHING        FOLLOWS----------------------

number 1 number 2 number 3 number 4

Related Post