1. MICHAEL M. DEL ROSARIO, CPA
CPA License No. 0126154
E-mail : michael.delrosario0287@gmail.com
Mobile : +639254660039 / +639174047180
Address : No.17 (E) Palmera St., Villa Florencia Subdivision,
Talipapa, Novaliches, Quezon City, Philippines
OBJECTIVE:
To hold a position that will fully utilize my knowledge and skills. To be part of an entity
with good working environment and provides room for professional and personal
growth and development during the course of work assignments.
QUALIFICATIONS:
Knowledgeable in computerized accounting systems like ERP, Peachtree and
Oracle.
Strong background in full accounting cycle from data entry up to preparation,
review and analysis of financial and management reports.
Knowledgeable in statutory reporting or government mandated tax returns and
reports.
With experience in Financial Statements audit, tax audit of different industries
and internal audit using risk based audit approach.
Handled payroll processing and Human Resource related works.
Above average skills in Microsoft Excel, Word, Power point, Access and Outlook.
Six (6) years experienced professional with strong analytical and problem solving
skills, with sense of responsibility and ownership, reliable decision making and
committed to produce timely reports. Passionate and highly motivated in
learning.
WORK EXPERIENCE:
ELITE FOOD CATERING CO. / LAMA GULF CAERING COMPANY April 2013 – April 2015
Riyadh, K.S.A.
Accountant
Job summary:
Monthly preparation of complete set of financial statements including notes and
analysis to overall financial position and performance of the company.
Prepares variance analysis per accounts for three comparative periods.
2. Monthly computation and updating of employee benefits, lapsing schedules for
prepayments and fixed assets.
Prepares monthly reconciliations for bank accounts, vendor reconciliations and
intercompany transactions.
Prepares annual budget.
Prepares monthly payroll of employees.
Prepares check payments to suppliers and employee advances.
Conducts surprised cash counts and month end inventory validations.
Assist and attend to reports and schedules needed by the external auditors and
management.
VILLARUZ, VILLARUZ & CO., CPA’s June 2010 – March 2013
An independent member firm of Morison International
Quezon City, Philippines
Senior Associate May 2012 to March 2013
Job summary:
Performs documentation and review of accounting systems and controls,
including policies and procedures during audit survey of prospective clients.
Performs initial audit planning and time table for the whole duration of audit
engagement.
Coordinates with client regarding audit requirements and schedules.
Guides the auditors during fieldwork and oversees the progress of audit
engagement to ensure reports are submitted in accordance with the planned
and required internal and client’s deadline submission of reports.
Leads the audit team and acts as management representative during fieldwork
and initially discuss audit findings with the client.
Performs review of financial reports and records such as audit working papers,
draft audited financial statements, notes to FS, income tax returns, vouchers and
BIR reportorial requirements.
Special Engagements / Tax Engagements:
Validates source documents for Court of Tax Appeal claims of excess input taxes
filed with the Bureau of Internal Revenue.
Verifies supporting documents for Court of Tax Appeal claims of excess excise
taxes paid.
Examine and verify supporting documents for the disallowed claimed
deductions and deficient income tax assessments. Prepared management
report as to the result of the examinations and verifications of financial records.
Prepares annexes and/or sub-schedules to support Reports for Court of Tax
Appeal cases.
3. Semi-Senior Associate March 2011 to April 2012
Job summary:
Directs and guide the associate auditors in his performance of audit and
accounting functions to ensure timely and efficient work output as indicated in
audit program.
Initially reviews pertinent financial reports and records such as working papers,
draft audited financial statements, notes to FS and income tax computations.
Checks and validates the data entries in the system made by the associate
auditor against system entry generated reports like vouchers and its supporting
documents while ensuring compliance with the clients’ internal controls, policies
and procedures.
Performs initial Balance Sheet review which includes long outstanding payables,
bank reconciliations, prepayments, fixed assets, and long outstanding accruals.
Reviews monthly, quarterly, and annual BIR remittances and reports which
includes BIR forms 1601 E with MAP relief, 1601 C, 1601 F, 2550 M, 2550 Q with
Summary list of Sales, Purchases, and Importations, 1702 Q, 1702, and 1604 E with
alpha list of payees and ensures strict compliance with the statutory deadlines.
Initial review of management reports like vendor reconciliations, weekly cash
position reports and forecast with variance analysis.
Initial review of reports and schedules for the internal and external audit as well as
BIR examiner requirements for the examination of client books.
Oversees the day to day activities of the Associate Auditor to ensure strict
compliance with the management and statutory deadlines.
Provides support on a wide range of accounting services on short and long term
business outsourcing engagements. This includes but not limited to payroll
processing, bookkeeping, bank reconciliation and preparation of monthly,
quarterly and annual reports such as financial statements, schedules of
accounts, government-mandated remittances and reports, books of accounts,
journal entries, vouchers, sales invoices and official receipts.
Associate Auditor June 2010 to March 2011
Job summary:
Prepares complete set financial statements, lapsing schedule of fixed assets and
prepayments, bank reconciliations and schedules of accounts.
Reconciles outstanding payables to suppliers against their statement of
accounts.
Prepares monthly forecast and analysis of variances on forecast versus actual
results.
Checks and review compliance on procurement and disbursement policies and
procedures as per company standards.
Preparation of Journal Vouchers, Accounts Payable Vouchers, Payment Vouchers
and checking of supporting documents like invoices and delivery receipts etc.
4. Assist the client in the preparation of requirements and reports for its input VAT
refund.
Preparation of weekly cash position report and handles preparation of payment
to suppliers.
Attend and assist the client to internal and external audit requirements.
Preparation of monthly, quarterly and annual BIR remittances and reports as
follows:
Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
(BIR Form 1601 E)
Monthly Remittance Return of Income Taxes Withheld on Compensation (BIR
Form 1601 C)
Monthly Remittance Return of Final Income Taxes Withheld (BIR Form 1601 F)
Monthly Value-Added Tax Declaration (BIR Form 2550 M)
Quarterly Value-Added Tax Return (BIR Form 2550 Q) with Summary list of
Sales, Purchases, and Importations, Quarterly Income Tax (1702 Q)
Annual Income Tax
Annual Information Return of Creditable Income Taxes Withheld
(Expanded)/ Income Payments Exempt from Withholding Taxes (BIR Form
1604 E)
Annual Information Return of Income Tax Withheld on Compensation and
Final Withholding Taxes (BIR Form 1604 CF)
Prepares reconciliation on BIR examiners findings/assessments against clients’
tax deficiencies.
Prepares working trial balance.
Examine and analyze the accounts submitted by the client
Perform audit procedures per account and answer audit programs
Arrange audit working papers.
Observe physical inventory count.
Prepare audit findings/memo.
Serves as an assistant to all phases of auditing works as required by the audit
engagement.
PHILIPPINE RESOURCES SAVINGS BANKING CORP. December 2008 to April 2010
Cauayan City, Isabela
Internal Auditor
Job Summary:
Performs loans audit or credit review to branches to ensure compliance on
banks credit policies and procedures.
Evaluates branch increase / decrease of loans and deposits portfolio and inquire
with the branch manager for the significant changes.
Performs substantive testing and assessment on the application of specific
internal control procedures.
Answers audit programs and compliance checklist for Anti Money Laundering
Act and BSP regulations.
Test check of security devices if they were functioning and in good condition.
5. Review of the systems and procedures of safeguarding assets.
Audit of branch financial reports and schedules.
Checked the status of long outstanding loans and inquire and validate with the
customer.
Conduct inventory of collaterals and foreclosed units.
Prepared audit exceptions and discuss with the branch personnel.
Summarized material audit exceptions and submits final audit reports for review
by the Audit Manager.
EDUCATION AND CREDENTIALS:
Review School Attended CPA Review School of the Philippines (CPAR)
Passed CPA Board Exam October 2008
Sampaloc, Manila
Tertiary Bachelor of Science in Accountancy
Academic Scholar
Isabela State University
April 2008
Secondary 6th Honorable
Salinungan National High School
April 2003
Elementary Salutatorian
Villa Cruz Elementary School
March 1999
TRAININGS AND SEMINARS:
September 25, 2012 Audits of Small- and Medium Sized Entities (SME's) Applying
Philippine Standards on Auditing (PSA)
PICPA Blgd. Shaw Blvd. Mandaluyong City
June 02, 2012 VVC Summer Outing 2012 - Annual Retreat "Change 2012
Dawal Beach Resot, Candelaria, Zambales
January 28, 2012 Management Development Training Program - Team
Building
Sta. Rita, Guiguinto, Bulacan
November 2011 Philippine Standards on Auditing
Villaruz, Villaruz & Co., CPA's
6. November 2011 Philippine Accounting Standards (PAS) 1 - Presentation of
Financial Statements
Villaruz, Villaruz & Co., CPA's
October 25, 2011 General Membership Meting
Intercontinental Hotel, Makati City
September 2010 Basic and Advance Training on Peachthree Accounting
System and Crystal Reports
Villaruz, Villaruz & Co., CPA's
June 26, 2010 Accounting for Financial Assets and Liabilities : Latest Trends
and Updates
UP Diliman, Quezon City
December 4,5&12, 2009 Operational Auditing - Advanced
Institute of Internal Auditors - Philippines, Makati City
April 01, 2009 Risked Based Audit Seminar
Philippine Resources Savings Banking Corporation
February 07, 2009 Tools and Techniques for a Beginning Auditor
Philippine Resources Savings Banking Corporation
PERSONAL DATA:
Date of Birth :February 03, 1987
Place of Birth :Victoria, San Mateo, Isabela
Age :28
Marital Status :Single
Gender :Male
Citizenship :Filipino
CHARACTER REFERENCES:
Mohammad Ibran - Chief Accountant
+966552581387
Elite Food Catering Company
Lovely M. Del Amen - Partner
0933-5305-614
Villaruz, Villaruz & Co., CPA’s
Gener Felipe - Audit Supervisor
0916-1996-560
Philippine Rural Banking Corporation