Extension Program

Extension is a broad word that has a variety of interpretations and has been

developing through time. It has diverse meaning of understanding in culture of different

places and things according to Mojares (2015). Gonzales and Maghamil (2009) noted

that the extension service was organized into the national system in 1952 even if during

the Spanish era it was already implemented in the Philippine. Extension program is a

comprehensive set of activities that aims to bring out a sequence of outcomes among

targeted clients as defined by Israel, Harder and Brodeur (2011). They explained that

extension program is not just as single workshop or activity, it is characterized by its

focus on the needs of audiences, participants’ learning and behavior outcomes. A

multiple activity is naturally comprehensive and a formal evaluation exists.

As stated by Chua, et. al. (2014), the community development involves a

dynamic process of all the segments of locality and often-overlooked youth population.

The criterion and maintenance of channels of interaction and communication is the key

component of this process. As per Laguador and Chavez (2013) developing a

community is an act of fulfilling the mission of helping people with the assistance from

different agencies like academic institutions it will uplift not only the standards of living of

those deprived but it would also provide greater impact to the character and values of

the students and employees who take part on this worthy undertaking.

Universities are an indispensable part of our community. The ever-changing

environment and increasing challenges specifically the tremendous development of

higher education, variety of financial resources and the continuous development of

Information and communication technology. All of this will affect the quality of education,
academic independence, university sovereignty and our responsibility in the society.

This emphasis that the university is facing forward as corporation and by using the

concept of social responsibility the universities can make as stated by Alzyoud and Bani

Hani (2015).

As discuss by Goransson, Maharajh, and Schmoch (2009) the universities and

enterprises may vary in meaning significantly from universities to business in terms of

knowledge and technology, to serving the needs of community in health services, urban

planning, legal advice or environment. Dugyon,(2016) states that universities has

responsibility to be involved, empower and change the lives of the people in the

community by way of giving knowledge and skills in terms of seminars, trainings, and

workshops. Weiss (2016) described mission statements of increasing number of

universities around the world who are implementing social responsibility, including their

research and teaching missions, arguing that because of funding it, the higher

education need to gives back to the society who are responsible for their operation

through extension programs that it conduct to the community. Cruz (2009) discussed

universities are social institutions that remain the main contributors of higher education.

They perform vital functions for the growth and strengthen the society.

Through extension programs and services, universities can contribute to the

betterment of the society and its sustainable development. Ansari (2019) sited that to

give services to the larger community is the objective of extension program. Where by

students, faculty and the community learn from each other by program and services the

universities give to its society and encourage self -supporting livelihood projects to uplift

the quality of life of the beneficiaries’ communities. Laguador, Dotong, and De Castro
states that the students, faculty members and administrative staff can be part of a

school social involvement program through sharing their expertise. Self-support, self-

reliance, self-sustaining, and self-propelling principles operates the community

extension services., A well-planned programs through the people’s participation should

be consciously taking into consideration. When it comes to program accreditation

community services plays as an important part of providing quality education to the

student.

According to Bidad and Campiseño (2010), the higher education institutions

which consists of State Universities and Colleges exercise the implementation of

extension program that answers to the call of societal transformation as ordered by the

Commission on Higher Education (CHED).The implementation of extension program

and services is one of the best manifests of social responsibility and many universities

organized an extension programs and services by serving the people underprivileged,

oppressed and deprived. As said by Mortimore (2010), the educational system extends

a helping hand to educationally underprivileged communities as established by

Constitution. In order to give meaningful reality to their membership in the public and

finally improve their civic contribution in program undertaking.

Based on Quezada (2014), extension program and services of the higher

educational institution deemed as one of the four-fold functions. Extension programs

and its services can enhance the quality of life of its beneficiaries. One of the many

extension programs that focused to give the education and support on fields related to

trade, fishery, agriculture, science and others is the extension program in Surigao Del

Sur State University. This is assessed by identifying the relevance, preparation,

execution, monitoring and assessment of the implemented extension program and

services which result to the respondents’ rate it very effective of performing the

extension services. It means that respondents are aware that identified objectives were

realized as extension programs were implemented.

Social responsibility should not be look as a requirement of different

organizations specially the higher education institutions, but it is a responsibility.

Explained in the journal of Chen, Nasongkla and Donaldson (2015), supporting

sustainable development practices in management their engagement to the social

responsibility should be shown. As part of their philosophy, universities should be

included this in their core values and practices.

Gabor and Mahoney (2010) discussed a significant instrument to attainment of

common goal, the theory Barnard System states that society must participate to the

activities for the successful and continuance of society depends on two conditions:

effectiveness on the achievement of purpose of the organization and efficiency of group

methods. This will be manifest in the extension program and services of universities

because the sustainability and stability of the extension program would rely on its

capacity to achieve its objectives and to respond to the needs of its society. On the

other side, it could be diminished its significant if the extension program fails to generate

positive impacts to its beneficiaries and the continuance of mandated goals of Barnard

System in extension as an institution of higher learning.

According to the COMEX (2012) the Lyceum of the Philippines University –

Batangas continues its mission through their community extension program and lend
their hands to the needy and to make a change in their lives being a community

extension volunteers.

Self-Advancement

Self – advancement is a personal development as stated by Trum (2012),

itsearches for personal growth of an individual by expanding self-awareness, knowledge

and improving personal skills. It is a self-improvement According to Belin (2019). Self-

improvement develops self-awareness, enhance strength, step out of comfort zone and

improve mental health. Extension program helps the beneficiaries improve their selves,

their awareness in business transactions and file documents that necessary for their

business, enhance their knowledge about business and improve mental health through

social interactions.

Enhancing the knowledge and individuality, develop talents and possibility, build

human capital and aid employability, enhance the quality of life and contribute to the

realization of dreams and aspirations all of these activities cover in personal

development. Zinner (2017) discussed that it is not limited to oneself but also achieved

by developing other people's skills and personality. This may take place through

extension program where the professors teach a group of people in the community in

hoping to enhance their quality of life.

Beneficiaries’ communication with one another and speakers is very important in

developing one’s self. As discussed by Kawamichi et al. (2016), people want a positive

and healthy communications and this is what motivates them to form and sustain social
connections to others and also one of the most powerful, universal, and influential

human drives. In addition, the extension program aims support its beneficiaries to

empower themselves.

Woolever (2013) discussed the engaging self-empowerment open possibilities to

a person. Opportunities for new hope and change are limitless, and it all starts within

oneself. As stated by Shah (2015), letting yourself a chance to succeed is a part of self-

empowerment. However, it doesn’t mean that you stand by yourself alone. People need

guidance and support of other people to achieve their goal and in the case of extension

program the speakers are to guide and to teach the beneficiaries about proper

accounting in their business to achieve its goal in terms of financial aspects.

According to Doyle (2019), the capability to review and collect information, solve

problems, and make critical decisions specially in business refer to as analytical skills

and it enhance the overall productivity and success. Based from the study of Tapscott

experiences in community service shapes a person’s capabilities. As part of the

learning’s, the extension programs desire to motivate its beneficiaries to be analytical

person when it comes to business and analyzation of information available. As stated in

the article of Patterson (2019), through observation, experience and gathering of

information, person develops critical thinking. Person needs to think systematically and

intentionally to process the information and make better decisions. Thus, extension

program exposes its beneficiaries to enhance their critical thinking through practices

and assignments that the speakers give them at the end of their sessions.

Additional important information was provided throughout the programs as

discussed by Daniels (2016) people can see motivation that can help them in their
workplace through listening to other people’s ideas, people can develop new skills and

information that can help you advance. Beneficiaries are enlightened to new learning’s

in accounting and because of that beneficiaries can see more opportunities and

possibilities. Engaging in the community and its programs can give you positive impact

to the one’s life according to Clear (2019). It sharpens mind, relationship skills to society

build strong connections to others and gives value to the community.

Chua et. al. (2014) states that a community extension program is an activity that

anyone can participate and experience a new way of learning. Leadership skills, public

speaking, confidence, etc. are the different qualities that can be derived through

extension programs. As per Soria and Mitchell (2016) to clearly understand the

community extension programs implemented in their community the community

members must observe well the impact of the community programs for their self and for

their society.

Communities has benefitted in the community extension program Erickson

(2010) and Montalbo (2016) stated. These benefits include physical development,

prospered on the capabilities of the community, project legitimation increased and local

dialogue stimulation, activities and creative capacity. Dilao (2009) states that the

extension program has a vast contribution for the community. According to Dilao (2009),

Dugyon (2016) and Montalbo (2016) these contributions were composed of enhancing

the knowledge and skills of the community member, a security for food and nutrition and

preventing the youth and their mothers to do not pampered with vices.

Dilao (2016), Dugyon (2016), Montalbo (2016) and Lott and Chazdon (2009)

sates that the Outreach Ministry Office gave opportunities to the residents to adopt in
their community. Seminars, trainings and sharing expertise was one of the few

programs they are conducting in reaching the community. Through the involvement in

the outreach and extension recipients are enable to learned essential things such as

responsibilities, goal in life, knowledge and skills. Dugyon (2016) cited that the

beneficiaries of the extension program had become more productive and empowered

through the learnings they had gained in the program. According to Rubio et. al. (2016)

the opportunity to interact with other members of community is one of the experiences

that they got in attending the extension program conducted by Outreach Ministry Office.

They also able to meet a new set of friends according to Lott and Chazdon (2009).

Joining extension services conducted by HEIs enables the recipients to improve their

relationship with others and support system was establish that somehow shows a social

security in life.

Application of Learning in Accounting

Accounting is an art of recording, classifying and summarizing information in a

significant manner and in terms of money, business transactions and events, which are

in financial character and interpreting the results thereof, as defined by Baguino et al.

(2014).Accounting is essential in everyday life and having the basic knowledge in

accounting is necessary when managing a business. A person that is lack of accounting

knowledge disempowered to engage in entrepreneurial pursuits.Accounting is important

for a business, as per Besusparienė (2018), accounting information are important in the

process of making various business decisions. The advantage of information about

financial accounting for a small or large company are different. Learning accounting is
important for the growth of a business, thru accounting various risk can be avoided.

Accounting helps the business owners to have a clear vision on the pathways that their

business is going through.

Learning accounting is not just for the accountant to be learn but every person

must have ideas on the basic concepts of accounting specially those who owned a

small and medium-sized companies. Lohr (2012) states that lack on necessary

resources must not restrained the small medium-sized company its ability to exercise

accounting. Accounting must be learned by the small and medium-sized business

enthusiast because simple learning in accounting can help them to lessen their

business expenses and understand where their business will be in the future. Although

learning accounting is very complex, Joshi and Chugh (2009) explained that in order to

enhance the students’ learning in accounting and for those learning to be applied

efficiently and effectively and in order to fill up the expectations from professionals the

incorporation of the technology in business education must be applied. As per Blair

(2012) the technology has a role on the 21st century learners, the learners in this age

was highly relational and demands a quick access in learning new knowledge. This

shows that in order for the learners to learn more, using technological gadgets and

tools, a better learning can be achieved and therefor they can apply those learnings for

their own good.

It is important for the business enthusiasts to understand the basics of

accounting in order to have ideas on how their business runs. Specifically, it is important

to understand the accounting cycle because as Kenton (2019) defined it, it is a process

of identifying, analyzing, and recording the business transactions of an entity. The

accounting cycle begins when business transaction occurs and ends with its insertion in

the financial statements of an entity. During an accounting cycle additional records can

be found in the entity’s general ledger and trial balance. Hurt (2016) states that the

accounting cycle is composed of ten (10) steps. These ten steps includes (1) obtaining

information about business transactions from source document, (2) analyzing business

transactions, (3) recording the transactions in a journal, (4) posting the entries made in

the general ledger accounts, (5) preparing an unadjusted trial balance, (6) recording the

adjusting entries and posting it to the general ledger accounts, (7) preparing the

adjusted trial balance, (8) preparing the financial statements, (9) closing the temporary

accounts in to the retained earnings, and (10) preparing the post-closing trial balance.

Recording transaction of the business is an important part of accounting cycle

that even a small enterprise must do. According to Tolentino-Baysa et al.

(2014)recording transaction is a basic accounting process that involves few steps.

Determining the transaction and the accounts will be affected is the first step, it was

followed by recording the transaction in the particular accounts that it affects. When

numbers are inputted into the debit and credit sections consideration must be taken.

The transaction was finally recorded in a document or in a book called a journal. Journal

is an accounting record where it is also the first place where a transaction is written.

Posting is another process in accounting that must be learned and understand by

every business enthusiast. Robles and Empleo (2017) discussed that posting in

accounting is the shifting of the subledgers and the general journal balances into the

general ledger. Posting is a process which is important for the preparation of the
financial statements which are a governmental requirement as long as a tool to attract

investors.

Another important thing that is needed to be learn and applied is the adjusting

entries because as Warnes (2019) discussed the adjusting entry is changes to the

recently recorded transactions that need an adjustment. Amending the old entry was

made instead of erasing or deleting entry already made. Adjusting entry was made prior

to the preparation of an adjusted trial balance and generation of the financial statements

of a business. Only five adjusting entries was involved in an accounting cycle it

includes, (1) accrued revenues, (2) accrued expenses, (3) deferred revenue, (4)

deferred expenses, and (5) depreciation expenses. Adjusting entries will bring the

accounts on its right amount that is needed to be recognized for a period.

After the whole accounting cycle was performed Financial statements was

generated through using the data from the cycle. As Robles and Empleo (2017) defines

the complete set of financial statements as a tool used for the management of a

business to give the public an overview of the results and condition of their business.

The complete set of financial statement was composed of four (4) basic reports that

includes, (1) Income Statement, (2) Balance Sheet, (3) Statement of Cash Flows, and

(4) Statement of Owner’s Equity. An issued financial statement for internal used, the

income statement and balance sheet are usually the financial statements that the

management needed. Extensive disclosures are accompanied of these four basic

financial statements which provide additional important information. Having knowledge

about the financial statements will enable business enthusiasts to observe and judge

the position and the capabilities of their businesses.

 Accounting may be a complex part of the business but learning its basics will be

useful for every person. It may be hard to apply what you learn but according to Belolan

(2012) an application of learning must not be an outhouse. It is not a place where we

are hesitant to go; nor that it must not be huge, complex project; it does not need to be

like building an actual outhouse.

Keythman (2016) talk about learning in accounting will help anyone who makes

business or personal financial decisions, such as a taxpayer, investor or business

owner. Knowledge about accounting will help you to understand the financial

information presented to you. Different accounting disciplines gave you a different

reason to learn it. In terms of financial accounting learning it will be useful in making

economic decisions for the continuance of the entity. In terms of managerial accounting

learning it will be useful in providing detailed financial information to its managers.

Learning tax accounting helps an individual and business owner to have a strategy in

minimizing their tax liability into the government, additional knowledge in this discipline

of accounting will help them to file their own taxes and communicate effectively in case

an accountant is filing in their behalf. Accounting is helpful for everyone in different ways

specifically in the everyday finances. Learning accounting can be applied in different

ways depending how a person wants to apply it.

Livelihood Enrichment

Livelihood enrichment is a mechanism that promotes the development of

livelihood and encourage the people to move away from overusing the available

resources through extension program. Islam and Ryan (2016) define livelihood as a
method and means of living in the world. The concept of livelihood revolves around the

interrelated connection between the characteristics of an individual community such as

political, economic, and socio-cultural and the resources such as land/property, crops,

food, knowledge, finances, and social relationships. Capabilities, assets and activities

are requirement of living which composed the livelihood.

Adrian (2019) states that for a business to be a recognized as a legitimate entity

is extremely crucial for the success of the business. Being a legitimate business entity

will not just protect your rights as a businessman or woman it will also give you the right

to participate in the economic activity for the betterment of the country. Paying taxes is

not just mean a burden for you and your business but will also help you to have more

access to different opportunities that will help your scale of business to go further where

it is right now. Vic (2011) says that the registration of the business is part of its startup

this was a very important step that must not be missed by businesses even if they are

small, medium and specially a large enterprise, it must be registered with the right

government agencies and authorities with the registration his will make your business

as a legitimate and registered company in the country.

Spacey (2016) defines business operations as repeating process of a business

that can be improved for the optimization of the business. Process that is not typically

revenue critical is cannot be considered an operation of the business. Whether a

business can maintain its existing practices without expecting for a future risk in their

resources can be evaluated through the use of a method called business operational

sustainability as stated by Leonard (2019). Sustainability refers to any one in a variety of

areas, although ecological resources are often to be linked. Social or economic

resources are the main focused of an operational sustainability.

Every business’ goal is to grow their businesses, yet sustaining it for a long

period of time is unknown for most of the businesses as discussed by Llopis (2015).

Right intellectual capital that was selected carefully thru strategic partnerships, and

products and/or services in a strong marketplace demand was a requirement in growing

a business. A strong operational foundation was required for sustaining growth this

helps to reduce the risks for business overtime. There are six things to assure that a

business builds a strong foundation for the long-term success of the business for it to

grow and sustain its momentum. These things include, (1) Top Talent, (2) Operational

Efficiencies, (3) Prospecting the Right Clients, (4) Sound Decision Making, (5) Great

Leadership, (6) Don’t Be Afraid to Grow.

Ammakiw (2013) cited that the recipients have claimed that the program has

improved the quality of living because their income increased. The recipients also that

they gained knowledge and skills that will able uplift and boosts their businesses and

provides a sufficient income to support the needs of their family. Providing the basic

necessities of the family have considerably lessen. In short, the program has helped

them to experience a well-compensated and decent living.

According to Dilao (2009) Outreach Ministry Office taught entrepreneurial skills

that helped the trainees to start up a business through the livelihood seminars and

trainings and livelihood resources that will help the family to sustain their basic needs.

The livelihood program helps their family to sustain a sufficient income that will satisfy

the basic needs of their family. They are able to apply the learnings from the trainings
provided by the programs which help them to hastened their entrepreneurial skills. The

Outreach Ministry Office are able to contribute a huge part of improvement of the

family’s day to day income. Community sustainability was the way how the family show

their gratitude. A financial support for the community was the instrument to increase the

income of the family as Dilao (2009) and Montalbo (2016) explained. According to

Ammakiw (2013) describes that the livelihood seminars and trainings and livelihood

resources is considered as number one program that help the community to improve

their life’s quality. Lott and Chazdon (2009) and Quezada (2014) states that the

provided financial support by means of the livelihood program that pump the prime

productivity and address the basic needs in life.

Extension program has benefitted their recipients in several ways. According to

Erickson (2010) and Montalbo (2016) thrived community capabilities, increased project

legitimacy, and stimulation of local dialogue, activities, and creative capacity, Erickson

(2010) and Dilao (2009) stated the extension program has a big contribution in the

community.that According to Dilao (2009), Dugyon (2016) and Montalbo (2016)

enhancing knowledge and skills, increasing the income of the family, food and nutrition

security and preventing the mothers and the youth not to be involved in vises are

included in the contribution of extension program’s contribution in the community.

References:

Adrian, M. (2019). How to Register a Small to Medium Enterprise in the Philippines.

Retrieved from, https://www.imoney.ph/articles/small-medium-enterprise-

registration-philippines/

Alzyoud, S. And Bani-Hani, K. (2015). Social Responsibility in Higher Education

Institution: Application Case from the Middle East. European Scientific Journal

March 2015 edition vo. 11 No. 8 ISSN: 1857-7881 (Print) e- ISSN 1857-7431.

Ammakiw, J. (2013). Evaluation of Extension Programs and Services of the Kalinga-

Apayao State College, Tabuk City, Philippines. International Journal of Advanced

Research in Management and Social Sciences 2 (12), 308-330.

Ansari, S. (2019). Objectives of Extension Education. Retrieved from

https://www.quora.com/How-can-the-objectives-of-extension-education-be-

described

Baguino A.D., Balbariono M.S., Dela Cruz E.S., Doquenia M.M., Espino L.M., Fonte

J.G.,Hernane M.B., Orfiano M.M., Pilapil L.R., and Vedasto C.M, (2014).

Principles of Accounting. Chapter One: Introduction to Accounting, pp. 1.

Belin, A. (2019) The Importance of Self Improvement No Matter How Old You Are.

Retrieved from, https://www.lifehack.org/819195/importance-of-self-improvement

Belolan, C. (2012). Application of Learning: It Doesn’t Have to Be an Outhouse.

Retrieved from https://www.competencyworks.org/how-to/application-of-learning-

it-doesnt-have-to-be-an-outhouse/
Besusparienė, E., Vitunskaitė, E., and Butėnas, R. (2018). The Importance of Financial

Accounting Information for Business Management. FINIZ 2018 - The Role of

Financial and Non-Financial Reporting in Responsible Business Operation. pp.

75-81. doi:10.15308/finiz-2018-75-81

Bidad, C., and Campiseño, E. (2010). Community Extension Service of Sucs in Region

IX: Basis for a Sustainable Community Enhancement Program. E-International

Scientific Research Journal ISSN: 2094-1749 Volume 2, Issue 3, 2010.

Blair, Nancye. (2012). Today's students need educators to re-envision the role of

technology in the classroom. Technology Integration for The New 21st Century

Learner. pp. 1-6. doi:

http://msorgel.pbworks.com/w/file/fetch/77869535/Tech%20Article%209.do

Chen, S., Nasongkla, J., and Donaldson, A. (2015). University Social Responsibility

(USR): Identifying an Ethical Foundation within Higher Education Institutions.

Retrieved from, http://www.tojet.net/articles/v14i4/14416.pdf

Chua, V. D., Caringal, K. P., De Guzman, B. R. C., Baroja, E. A. D., Maguindayao, J. B.,

&Caiga, B. T. (2014). Level of Implementation of the Community Extension

Activities of Lyceum International Maritime Academy.Educational Research

International, 3(3), 19-28.

Clear, J. (2019). How Positive Thinking Builds Your Skills, Boosts Your Health, and

Improves Your Work Retrieved from, https://jamesclear.com/positive-thinking

COMEX (2012). Compilation of ComEx Reports. Batangas: Lyceum of the Philippines

 University, Batangas City

Cruz, Y. (2009). Quality and the Social Responsibility of Universities. Retrieved from

http://www.guinetwork.org/articles/quality-and-social-responsibilityuniversities

Daniels (2016). Why Seminars and Workshops are Important to the Graduate

Experience. Retrieved from, https://daniels.du.edu/blog/why-seminars-and-

workshops-are-important-to-the-graduate-experience/

Dilao, A. (2016). (n.d.). Impact of Community Extension Program on the Residents of

Barangay Catadman-Manabay. Retrieved from

http://www.local.lsu.edu.ph/institutional_research_office/publications/vol.15no.6/6

.html.

Dilao, A. 2009 (n.d.). Impact of Community Extension Program on the Residents of

Barangay Catadman-Manabay. Retrieved July 10, 2016 from

http://www.local.lsu.edu.ph/institutional_research_office/publications/vol.15no.6/6

.html.

Doyle, A. (2019). Analytical Skills List. Retrieved from

https://www.thebalancecareers.com/analytical-skills-list-2063729

Dugyon, E. (2016). Impact of Community Extension Programs on the Residents of

Selected Adopted Barangays of Ifugao State University, Philippines. International

Journal of Advanced Research 4 (6), 535-539.

Erickson, M. S. (2010). Investigating community impacts of a university outreach

 program through the lens of service learning and community engagement. Iowa

State University.

Erickson, M. S. (2010). Investigating community impacts of a university outreach

program through the lens of service learning and community engagement. Iowa

State University.

Gabor, Andrea & Mahoney, Joseph T. (2010). "Chester Barnard and the Systems

Approach to Nurturing Organizations," Working Papers 10-0102, University of

Illinois at Urbana-Champaign, College of Business. Retrieved from,

https://ideas.repec.org/p/ecl/illbus/10-0102.html

Gonzales, A.C. and Maghamil, C.W. (2009) Impact of Community Extension Program

on LSU Faculty.

Goransson,B., Rasigan, M.,andSchmoch, U.(2009). New activities of universities in

transfer and extension: multiple requirements and manifold solutions. Science

and Public Policy, Vol. 36, Issue 2, pp. 157-164. DOI:

10.3152/030234209X406863

Hurt, R. L., (2016). Accounting Information Systems Basic Concepts and Current

Issues, Fourth Edition. Chapter Two: Transaction Processing in the AIS, page

22, Accounting Cycle

Islam,T. and Ryan, J. (2016). Mitigation in the Private Sector. Retrieved from

https://www.sciencedirect.com/topics/social-sciences/livelihood
Israel, G., Harder, A. & Brodeur, C. (2011) What is Extension Program

Joshi, M., and Chugh, R. (2009). New paradigms in the teaching and learning of

accounting: Use of educational blogs for reflective thinking. International Journal

of Education and Development using Information and Communication

Technology (IJEDICT), Vol. 5, Issue 3, pp. 6-18. doi:

https://www.learntechlib.org/p/42277/

Kawamichi, H., Sugawara, S., Hamano, Y., Makita, K., Kochiyama, T., and Sadato, N.

(2016). Increased frequency of social interaction is associated with enjoyment

enhancement and reward system activation Retrieved from,

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4835785/

Kenton, W. (2019). Accounting Cycle. Retrieved from

https://www.investopedia.com/terms/a/accounting-cycle.asp

Keythman, B. (2016). Why Learn Accounting. Retrieved from

https://www.sapling.com/8121491/learn-accounting

Laguador, J. M. & Chavez, N. H. (2013). Assessment of Engineering Students‟

Acquired Affective Learning from Involvement in Community Extension Services.

Academic Research International, 4(3), 188 – 197.

Laguador, J. M., Dotong, C. I., & De Castro, E. A. (2014). The Experience of Lyceum of

the Philippines University-Batangas in Getting Ahead of Accreditation and

Certification. International Journal of Social Sciences, Arts and Humanities, 2(2),

56-61.
Laguador, J. M., Villas, C. D., & Delgado, R. M. (2014). The Journey of Lyceum of The

Philippines University-Batangas Towards Quality Assurance and

Internationalization of Education. Asian Journal of Educational Research, 2(2).

Leonard, K. (2019). Business Definition of Operational Sustainability. Retrieved from

https://smallbusiness.chron.com/business-definition-operational-sustainability-

25509.html

Llopis, G. (2015). Top 6 Ways to Sustain Business Growth. Retrieved from,

https://www.forbes.com/sites/glennllopis/2015/09/29/top-6-ways-to-sustain-

business-growth/#717f654d67ee

Lohr, M. (2012). Specificities of Managerial Accounting at SMEs: Case Studies from the

German Industrial Sector. Journal of Small Business & Entrepreneurship, 25:1,

35–55. doi:10.1080/08276331.2012.10593558

Lott, S. &Chazdon, S. (2009). The Effects of Leadership Development: Individual

Outcomes and Community Impacts. Extension Center for Community Vitality.

Mojares, J. G. (2015). Construct of Extension from the University Faculty Perspective.

Asia Pacific Journal of Multidisciplinary Research, 3(5) http://www.apjmr.com/wp-

content/uploads/2016/01/APJMR-2015-3.5.2.01.pdf

Montalbo, E. E. (2016). Impact assessment of the community extension programs of AB

Mass Communication and Paralegal Studies towards Community Development.

International Journal of Applied Business and Economic Research14 (5), 3397-

3441.
Mortimore, P. (2010). Ten Education Issues the Government Should Address. Retrieved

from https://www.theguardian.com/education/2010/may/04/education-big-issues-

new-government

Patterson, R. (2019). 7 Ways to Improve Your Critical Thinking Skills. Retrieved from

https://collegeinfogeek.com/improve-critical-thinking-skills/

Quezada, E. (2014). Effectiveness of Community Extension Programs and Services.

SDSSU Multidisciplinary Research Journal 2 (1), 183-187.

Quezada, E. (2014). Effectiveness of Community Extension Programs and Services.

SDSSU Multidisciplinary Research Journal Vol. 2 No. 1. January-June 2014

Robles N.S., and Empleo P.M. (2017). The Intermediate Accounting Series Volume 3.

Chapter Three: The Statement of Financial Position and the Notes to the

Financial Statements, page 90-91, Financial Statements.

Robles N.S., and Empleo P.M. (2017). The Intermediate Accounting Series Volume 3.

Chapter Two: Review of the Accounting Process, page 48, Posting to the Ledger.

Rubio, J. A., Pentinio, C. V., Ascan, J. C., Mendoza, M. C., Vito, J. V. &Encio, H. A.

(2016). Involvement in Community Extension Program of Business

Administration Students in one Higher Education Institution in the Philippines.

Asia Pacific Journal of Multidisciplinary Research4 (1), 109-122.

Shah, N. (2016). Self- Empowerment. Retrieved from,

https://www.huffpost.com/entry/selfempowerment_b_7647728
Soria K.M. & Mitchell T. D. (2016) Civic Engagement and Community Service at

Research Universities. Palgrave Studies in Global Citizenship, Education &

Democracy. ISBN978-1-137-55312-6 DOI10.1057/978-1-137-55312-6.

Soria K.M. & Mitchell T. D. (2016) Civic Engagement and Community Service at

Research Universities. Palgrave Studies in Global Citizenship, Education &

Democracy. ISBN978-1-137-55312-6 DOI10.1057/978-1-137-55312-6.

Spacey, J. (2016). What are Business Operations? Retrieved from,

https://simplicable.com/new/business-operations-definition

Tapscott, W. (2010). Three problems with Community Service.

Tolentino-Baysa G.J., Lupisan M.C.Y. (2014). Accounting for partnership and

Corporation.Chapter One: Review of the Accounting Process, pages 03-05,

Accounting Process.

Trum, M. (2012). “What is Personal Development?” Retrieved from,

https://www.myrkothum.com/what-is-personal-development/

Warnes, B. (2019). Adjusting Entries: A Simple Introduction. Retrieved from,

https://bench.co/blog/bookkeeping/adjusting-entries/

Weiss, B. (2016). The rise of social responsibility in higher education. Retrieved from,

https://www.universityworldnews.com/post.php?Story=20160811095808959

Woolever, S. (2013). The process of self-becoming in the thought of Soren Kierkegaard

 and Carl Rogers. Retrieved from,

https://ir.uiowa.edu/cgi/viewcontent.cgi?article=4793&context=etd

Zinner, L. (2017). Levers of Personal Development. Retrieved from,

https://www.unicanetwork.eu/sites/default/files/pd_masterclass2017-

lucasforweb.pdf