Sixteen first-year accountancy students at the University of Baguio received invaluable support on March 8, 2025, thanks to a peer tutorial organized by the University of Baguio Junior Philippine Institute of Accountants (UBJPIA). Held in room H309 of the Centennial Building, the said tutorial focused on one of the crucial parts of partnership accounting—partnership dissolution.
Guided by their seniors, namely Princess Lhorengil Buada, Avril Judahmae Caadlawon, and Brett Michaels Busoy, the session provided collaborative learning coupled with an amiable atmosphere that allowed the students to express their thoughts and to ask questions regarding the topic. The primary goal was to enhance the students’ foundational understanding of partnership dissolution and to equip them with improved problem-solving skills in this area.



The tutorial employed a twofold method. It began with a short lecture covering the important terms and the theory behind partnership dissolution. This was followed by a series of simple to complex problem-solving exercises created to test the students’ understanding and application of the concepts. The interactive nature of the session allowed students to learn from each other and from their more experienced peers. The session not only effectively improved their cooperativeness but also allowed them to gain additional information necessary to master the topic.
“Effective po ‘yong tutorial, marami po akong natutunan doon na hindi natuturo sa classroom,” commented one participating first-year student. “Naka-help po yung peer tutorial to gain additional information”.
The tutorial was meticulously organized by the UB JPIA, with Riann Josh Juan serving as Project Head and Alysha Rose Odchigue and Mikkie Valdez as Project Co-heads. Their efforts clearly contributed to the success of the session.


The UB JPIA’s peer tutorial event extends beyond its immediate impact on first-year accountancy students as it directly contributes to the achievement of several United Nations Sustainable Development Goals (SDGs). The event’s focus on a collaborative learning environment and enhanced understanding of the aforementioned topic through peer-to-peer learning is a direct contribution to SDG 4 (Quality Education). Furthermore, the collaborative nature of the event, which pairs students of differing experience levels, actively works towards SDG 10 (Reduced Inequalities) by providing equitable access to learning and support. Finally, the successful partnership between the UBJPIA and the participating students emphasizes the importance of collaboration in achieving educational goals, aligning with SDG 17 (Partnerships for the Goals).
Written by Avril Judahmae Caadlawon
Photo courtesy of UB JPIA