Puede Nang Mag-Balance: Vol. Management Services
On October 4, 2026, 128 participants gathered online as University of Baguio (UB) Accountancy students hosted “Cracking the MS Code: Mastering FS, CVP, Costing, and Variance Analysis,” a free webinar designed to strengthen participants’ understanding of key Management Services concepts in preparation for academic and professional applications. The webinar was the third volume of the Puede Nang Mag-Balance: CPALE Webinar Series organized by On-the-Job Trainee Accountancy students through Zoom.
With the guest speaker and University of Baguio (UB) Alumna, Ms. Glory Ann C. Llamas, CPA, participants from different backgrounds gained insights into financial literacy and analytical decision-making through the discussion. She began with an overview of the concepts before moving into practical examples and techniques for remembering and applying formulas. For Accountancy students preparing for the CPALE, Ms. Llamas emphasized the importance of becoming familiar with the formulas while understanding when and how to apply them in solving problems. With these, the webinar supported SDGs 4 and 8 by extending practical learning beyond the classroom and developing competencies relevant to future professional growth and employability.

Memory Techniques of the Speaker to Easily Remember the Formulas for FS Analysis
In the short time allotted, Ms. Llamas was able to successfully discuss the topics the webinar covered and answered all questions presented to her. Beyond the technical discussions, Ms. Llamas also addressed a concern familiar to many students: burnout and the pressure to perform academically. She encouraged participants to maintain motivation, recognize their personal limits, and seek support when needed, emphasizing that professional growth should not come at the expense of personal well-being.
As the webinar came to a close, participant evaluations following the webinar reflected positive feedback on the discussions, practical examples, and learning experience. Cracking the MS Code: Mastering FS, CVP, Costing, and Variance Analysis was able to achieved its objectives by strengthening participants’ knowledge of essential Management Services concepts, enhancing their analytical and decision-making skills, and encouraging active engagement in continuous learning and professional development. The webinar also highlighted the role of collaboration in creating learning opportunities, bringing together student organizers, the University of Baguio, its alumna resource speaker, and participants from different backgrounds, an effort aligned with SDG 17. Despite all the stress of organizing a webinar, the experience reminded the student organizers that learning is not a one-way street. Learning is a roundabout where knowledge is shared, received, and culminate, as UB says, all up here.


