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world of learning and the world of work …,” (LTHED, 1996-2005), assigned great responsibility to this institution in learning of the student.it is not enough that they assess their students while still within their care. But it is also important to assess them after being departed from them. Only by then will they see if they really had done their part in dealing with their responsibility.
The assessment can be useful in evaluating the curriculum they offer and to make necessary changes to fill its shortcomings or make it more effective. Thus, they can provide better education to their students who are expected to be globally competitive.
This tracer study on Polytechnic University of the Philippines – College of Accountancy Batch 2011 aims to know the whereabouts of the graduates, their working conditions, and their retrospective assessments of their course study. It provides a reliable measure in determining the strengths and weaknesses of the college and its programs. This will also serve as a basis towards a reliable approach for the college in providing their current and future students of the necessary knowledge they needed to open the doors and windows of success in life.

Background of the Study Accounting has its roots in Mesopotamia around 3500 BC. But in the Philippines, accounting has been practiced since the Spanish period and possibly even before, but Philippine accountancy as a profession was only recognized on March 17, 1928, when Act No. 3105 was approved by the Sixth Legislature entitled ‘An Act Regulating the practice of Public Accounting; Creating the Board of Accountancy; Providing for Examinations, for Granting Certificates, and the Registration of Certified Public Accountants; for the Suspension or Revocation of Certificates; and for Other Purposes,’ the law paved the way for local accountants to do the work which, up to that time was performed by foreign accountants in the country. Since then, both the profession and the body that

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