DELIA CRUZ

Accounting Department

• Joined EPS in 2001
• Bachelor of Science in Commerce, Major in Accounting, Golden Gate Colleges, Philippines, 1978
• Earned 30 units in Master of Business Administration, GGC, Philippines, 1979
• CPA Review at Manila, Philippines, 1980
• Federated Tax Service Training ? Certificate of Completion from FTS, May, 1999
• Accounting Specialist Level II -MAEC, Milpitas, CA, June, 1999
• Accounting Specialist Level III ? MAEC, Milpitas, CA, November, 1999
• AIPB Certificate of Membership- Rockville, MD, 2001

• Financial Statements and Analysis
• Bookkeeping
• Internal Auditing
• Sales Analysis
• Accounts Receivable (Billing, Collection and Application of Payments)
• Accounts Payable
• Cost Accounting (manufacturing)
• Individual Taxation

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