This is my reviewer and I wanted to share it with you. I tried my best for y'all to understand it. Hope you'll find this helpful for your study! "Balang araw masasabihin din nating, CPA na ako" - Nevest Disclaimer: Kung may mali akong definition or terms, dahil lahat ng ito is based sa naintindihan ko and naunawaan ko. Hehe. Love you all ABM and BSA students.