elvis byron b. columna
TRANSCRIPT
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ON JOB TRAININGElvis Byron B. Columna
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I. INTRODUCTION
Agency where assigned:
Mines and Geosciences Bureau
is responsible in the regulation of mining activities. conducts assessment of geohazard areas. evaluates and approves application for mining
operations.
implements the provision of the mining law.
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Finance and Administration Division(FAD) Budgeting function.
o effectively manages and utilizes the funds/allotmentreceived from the national government.
o prepares the financial plan for specific and generaltargets of the agency.
Accounting function.o accounts all transactions of the agency primarily those
financial in nature.o prepares the financial statements of the agency.o maintains important records and documents arising
from past transactions and events.
Department where assigned:
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Generally, all the work of FAD is focused onDisbursement System. I’d worked as an assistant
bookkeeper and accountant of the agency. As an
assistant bookkeeper, recording of all transactionsundertaken by each employee are common thing todo such as their travel orders taking into account theirdisbursements made and verifying its relatedliquidation report. And as an accountant, I reported
the Yearly Depreciation Schedule which is usuallydone by the FAD Accountant.
NATURE OF WORK
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For me, naturally work environment has a big impacton the overall performance of a person. In MGB:The workplace is air-conditioned. It is a bit tight but due to its light green-colored wall
it is refreshing to stay. They also have their own kitchen where refrigerator
and a dining table can be found. The people are easy to get along with since some of
them are familiar in my town and actually some ofthem stayed there for years.Most of the time, computers are available as well as
supplies and other materials needed for work.
THE WORK ENVIRONMENT
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II. ACTIVITIES UNDERTAKEN
Prepared the Financial Reports for the month whichcomposed of the following:o Posted account balances in the General Ledgero Monthly Trial Balanceo Report of Incomeo Bank Reconciliation Statement(Jan-April)o Statement of Outstanding Check(Jan-April)o Quarterly Remittance Reporto Depreciation Schedule of Property, Plant, and
Equipment for the year ended 2011.
Indexed the payroll, remittance and travel ordersand related expenses and salaries of their
employees.
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III. ACCOUNTING CONCEPTS / PRINCIPLES / COMPETENCIES APPLIED
SUBJECT
FinancialAccounting
NGO
CONCEPTS/ PRINCIPLES
Year end-adjustments
Balance SheetDepreciation
Bank Reconciliation
Allotment
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Computer Literacy- nowadays, knowledge andskills in handling computer is a big help inimproving the world of accounting.
Analytical Thinking- analyzing before you dosomething is a good habit to follow.
Social Skill- essential factor that enhancesconfidence, esteem and optimism towards the joband to the people around you.
IV. NON-ACCOUNTING COMPETENCIES
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V. HOW DO YOU ASSESS YOUR EDUCATIONAL PREPARATION VIS-À-VIS THE TASKS ASSIGNED TO YOU IN YOUR OJT?
Since MGB is a government agency, basically theyare using the Government Accounting System so Ididn’t encounter any difficulty in general.
My educational preparation is not enough becausethere is that difference in terms of actual work.There are some factors that needed to beconsidered and learned through experience in theworkplace compared to schooling.
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Yes but 200 hours of OJT is not sufficient and it is
not right to conclude that the experiences gainedfrom the internship will ensure the utmostpreparation needed.
Experience gained is not enough because mainlythe agency where we were assigned is focused onGovernment Accounting only.
Overall, the internship had given me theperspective on how government works and the roleof accounting in the government.
VI. DID THE OJT PROVIDE YOU WITH THE “INDUSTRY EXPERIENCE” NEEDED?
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VII. WHAT OTHER COMPETENCIES DO YOU NEED TO LEARN IN USL TO MAKE YOU BETTER PREPARED
FOR WORK AS A FUTURE ACCOUNTANT?
Knowledge and skills in terms of oral and written
communication. Exposure and usage in various accounting
softwares popularly used in accounting world.
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VIII. RECOMMENDATION IN IMPROVING THE OJTPROGRAM? ACCOUNTANCY IN GENERAL?
I believed it is better for the OJT Program to assignthe OJT students in private companies rather thanin government agencies for the following reason:
Better application of the concepts and principles ofaccounting.
o It is better if all minors subjects would be taken up in theearly years.
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Taking a short
break after
finishing ourworks in the
GSIS.
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Captured
when I waspreparing
the
Depreciation
Schedule in
the books of
MGB.
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A culminating activity as we captured the last
moments of my stay in the MGB last May 24,
2011.
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THANKS FOR LISTENING……….