INTRODUCTION
Accountancy or Accounting is said to be the “language of business”. It is the art of communicating in terms of financial aspects in the business world. It communicates in the form of financial statements that shows the income, assets, expenses, liabilities and capital of a certain business. It is a branch of mathematical science that shows the reason behind the excellent success of a company, as well as its downfall or failure. Accountancy qualifies as a profession because they have their own body of language and they also use terminology peculiar to the profession. The demand for accounting services has increased with the increase in number, size and intricacy of businesses all over the world. Accountant is the term use for the practitioner of the said course. A graduate of B.S. Accountancy is considered a professional accountant if he or she is an official board passer of the CPA Board Examination. Every company or corporation, here in our country as well as from other countries in the world, searches for professional accountants that can be functional for their business. A professional accountant is offered with an innumerable of opportunities. These opportunities have different areas where accountants can choose from. Non-board passers have also job offerings but these may be a lower position. The main concern of this article is to discuss the different career opportunities for B.S Accountancy Graduates, whether they are board passers or non-board passers. But first of all, the article will mention brief information on how accounting started and evolved into the accounting of today. It will talk about the different definitions and interpretations of Accountancy or Accounting from different well-known writers of Accountancy books in the Philippines. Different areas of competencies and accountants will also be discussed in this piece of writing. It will cite two of the most useful activities, which can help Accountancy majors
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