At Elinnov, we are driven by a powerful mission: to turn ideas into reality using innovative technologies. Our unwavering commitment to this mission fuels our passion for creating solutions that have a lasting impact on industries, communities, and lives.

With a clear vision in mind, we strive to be pioneers in tackling global challenges through our groundbreaking innovations. We believe that technology has the power to transform the world, and we are dedicated to harnessing that power to create opportunities and improve the lives of all living beings.

Our core values form the foundation of everything we do. Synergy is at the heart of our collaborative approach, where the collective brilliance of our diverse team members ignites breakthrough ideas and drives our success. We are assertive in pursuing our goals, fearlessly embracing challenges and persistently finding solutions that push boundaries.

Grit is an integral part of our DNA. We understand that innovation requires determination and perseverance, and we embrace the journey with resilience, learning from setbacks and emerging stronger. We are relentless in our pursuit of excellence, always striving to exceed expectations and deliver solutions that are of the highest quality.

As a team, we are united by our shared passion for innovation, our dedication to our mission, and our belief in the transformative power of technology. Our collaborative and inclusive culture fosters an environment where ideas flourish, talents thrive, and innovation flourishes.

Join us as we embark on a thrilling adventure to shape the future. Together, we will transform ideas into reality, overcome global challenges, and create abundant opportunities that enrich the lives of individuals and communities around the world.

Elinnov Technologies, Inc.

Position Overview

We are currently seeking a talented (Junior, Mid-level and Senior) C# Developer experienced in API development to join our team full-time. The successful candidate will play a key role in designing, developing, and maintaining robust APIs using C# technology. This position offers an exciting opportunity to work on various projects and contribute to the growth and success of our organization.

 

Key Responsibilities

<ol>
	<li>API Development: Design, develop, and maintain high-quality APIs using C# technology to facilitate seamless communication between different software systems.</li>
	<li>Code Optimization: Ensure the efficiency, scalability, and maintainability of code while adhering to industry best practices and coding standards.</li>
	<li>Integration Testing: Conduct thorough testing of APIs to identify and resolve potential issues, ensuring reliability and optimal performance.</li>
	<li>Documentation: Create clear and comprehensive technical documentation for APIs, including specifications, usage guidelines, and troubleshooting procedures.</li>
	<li>Collaboration: Collaborate closely with cross-functional teams, including software developers, quality assurance engineers, and project managers, to ensure project delivery and alignment with client requirements.</li>
	<li>Problem Solving: Proactively troubleshoot and debug software issues, offering innovative solutions to address technical challenges and optimize system performance.</li>
	<li>Continuous Learning: Stay updated on emerging technologies, industry trends, and best practices in C# development and API integration to enhance skills and contribute to team growth.</li>
</ol>

Software Engineer | C#

ABS-CBN is considered one of the country’s leading media and entertainment companies, with service offerings across the different platforms of media, servicing a wide array of customer segments. 

As an organization, ABS-CBN affirms its mission of being in the service of the Filipino and all of its stakeholders worldwide. The company is driven to pioneer, innovate and adapt as it continues to provide information, news and entertainment that connects Filipinos with one another and with their community - wherever they may be. ABS-CBN is firmly committed to pursuing excellence. 

 ABS-CBN’s line of businesses include: 

•	Content Production and Distribution is comprised of content exhibition on free terrestrial television (TV), cable channels and on-line streaming platforms; global operations; films or movies; music; narrowcast; digital; print and on-line publications; and live events and concerts. 
•	News and public affairs programs; News delivery platforms  
•	The company delivers television programming outside of the Philippines to over 3 million viewers in North America, the Middle East, Europe, Japan, Australia, Canada, and other countries in Asia, through the internet and the Company’s global distribution platform, TFC, using DTH satellite service, cable television channels, IPTV, mobile applications and video streaming services.
•	Films  
•	Music  
•	Digital  
•	Live events and concerts  
•	Cable and broadband   

 
Teams working in ABS-CBN live out these core values, collectively called “The Kapamilya Way”: 

•	Service Orientation 
•	Meritocracy 
•	Excellence 
•	Teamwork and Partnerships 
•	Teaching and Learning 
•	Honesty, Integrity, and Respect


ABS-CBN Corporation

Responsible for driving quality practices on functional projects and implementing test automation strategies, frameworks, and tools. Work closely with cross-functional teams to enhance testing efficiency and deliver high-quality software products.

Responsibilities:

<ul>
	<li>Work closely with Product team and Engineering during solutioning to provide functional insights and review business requirements to polish acceptance criteria</li>
	<li>Generate Test Strategy and Plan that outlines the overall testing objectives, scope, and methods to achieve quality goals for a project</li>
	<li>Monitor Quality Metrics and conduct bug analysis session to improve product quality</li>
	<li>Drive QA effort throughout and until end of each release</li>
	<li>Maintain an updated regression suite both for manual and automated tests</li>
	<li>Identify and analyze issues, bugs, defects, and other problems particularly when problem is recurring; recommends and facilitates solutions to these issues</li>
	<li>Develop and implement test automation strategies, frameworks, and processes to improve testing efficiency and effectiveness.</li>
	<li>Collaborate with development and QA teams to identify test automation opportunities and define automation test plans.</li>
	<li>Design, develop, and maintain automated test scripts, harnesses, and libraries using industry-standard tools and frameworks.</li>
	<li>Drive continuous integration and continuous delivery (CI/CD) practices by integrating automated tests into the build and release pipelines.</li>
</ul>

Quality Assurance Lead | Digital Consumer Tech Division

We are fast growing US based healthcare BPO supporting medical groups, dental groups, diagnostic laboratories, urgent care centers and other ancillary health care providers. Join us now and become one of our leaders as we continue to grow.

Vision:
To improve healthcare delivery by placing the needs of both providers and patients at the forefront and delivering exceptional customer service

Mission:
To provide world class customer service, that drives efficiency and progress within the healthcare system, by working together in a culture of continuous improvement and innovation

Values:
Transparency
Honesty
Accountability
Trust
Responsibility
Efficiency
Adaptability
Innovation
Respect

Vector Outsourcing Solutions Phils., Inc.

The Dental Billing Specialist will be part of the Dental Insurance Billing/Collections Team, that provides services such as billing, collections, and payments posting for Dental clinics/service providers in the United States.

<ul>
	<li>Create accurate claims for quick and maximum reimbursement</li>
	<li>Track insurance claim status; appeal, correct rejected/denied insurance claims</li>
	<li>Work with dental clinics to gather supporting claim information</li>
	<li>Identify denial/rejection patterns and implement corrective policy for future prevention</li>
</ul>

Dental Billing Specialist

CIIT College of Arts and Technology

Want to help make a difference?
CIIT seeks to revolutionize Philippine education by putting industry-based + student-centered learning + affordable in the same sentence. We are looking for awesome people with a passion for sharing knowledge and empowering others to turn their own passions into a career. It also means working with others who have similar goals, a team with a shared desire to innovate in the education space, and non-traditional management that is committed to pushing boundaries in order to close the skill gap between education and industry. Help us in building the future of Philippine Education.

CIIT College of Arts and Technology

Join our dynamic team as a Part-Time Instructor and experience the flexibility of working remotely from the comfort of your own home. Share you industry expertise and passion directly with our students for only 4 hours every Saturday, for a duration of 3 to 6 months, depending on the course. 
 
As a Specialist Instructor, you'll play an important role behind our students' success in their career as you engage with them and share your extensive knowledge and real-world experiences in a virtual classroom. Your impact doesn't stop there, as you are given the opportunity to collaborate closely with our Specialist Team in shaping our course curriculum and ensuring it remains innovative and relevant in today's time. 
 
Inspire and empower the next generation by being part of our team! 
 
Responsibilities

<ul>
	<li>Curriculum and Instruction Development

	<ul>
		<li>Conduct classroom instruction and lesson planning aligned with the existing syllabus.</li>
		<li>Collaborate with the Specialist Team to develop the curriculum, instructional methods, and class operations.</li>
		<li>Demonstrate mastery of the content and teaching skills of the subject being taught.</li>
	</ul>
	</li>
	<li>Student Assessment
	<ul>
		<li>Determine the individual training needs of Specialist Class students, and Corporate Training students, when applicable.</li>
		<li>Provide learning materials, supplementary resources, and activities to facilitate student learning.</li>
		<li>Guide and coach students' learning development by giving meaningful and prompt constructive feedback.</li>
		<li>Administer oral, written, or performance tests to assess students' progress.</li>
		<li>Assist students in building a compelling final project demonstrating their learning capacity.</li>
	</ul>
	</li>
	<li>Classroom Management
	<ul>
		<li>Supervise and monitor students' use of necessary tools and software.</li>
		<li>Implement classroom management techniques to promote critical thinking skills, strong work attitudes, and positive life values.</li>
		<li>Innovate methods to enhance classroom management based on student feedback.</li>
	</ul>
	</li>
	<li>Administrative Tasks
	<ul>
		<li>Prepare and maintain student-related reports and records, including attendance rolls, grades, and training activity details when applicable.</li>
	</ul>
	</li>
</ul>

Game Development Instructor

In 2008, we embarked on our journey as one of the pioneering global providers of a fully web-based GPS tracking solution (PhilTrack), originating from the Philippines. 

Over time, our focus has shifted, and we have transformed into a specialized custom software development company. 

Our dedicated team of developers is committed to crafting web solutions, ranging from straightforward WordPress websites to intricate mobile applications, driven by our passion for excellence.

Beleb Software Solutions Corp.

Can an imagination become reality? In Beleb, we believe! We are driven by a single mission — turning concepts into life. We craft tailor-made software solutions to meet the unique requirements of our clients, powered by a team of enthusiastic, passionate, and skilled developers who pride themselves on a commendable track record of successful delivery.

If you believe you have what it takes to transform imagination into tangible reality, come join us!

Beleb Software Solutions Corp. is a Philippine-based software company specializing in software development services for global digital agencies, designers, and major corporations. Since 2008, we have become one of the pioneering global providers of a fully web-based GPS tracking solution (PhilTrack). Over time, our focus has shifted, and we have transformed into a specialized custom software development company.

We are looking for enthusiastic, passionate, and skilled developers to join our team, and together, we create fully customized software solutions.

We offer competitive salaries and benefits. In return, we expect high-quality work, including well-structured code, concise documentation, effective communication, and collaboration with colleagues.

 

For this job opening, we are looking for a skilled Node.js developer with a strong background in DevOps, particularly in the Amazon Web Services (AWS) environment.

Salary range: Php 70,000 - 100,000

 

What role will you play?

You will be mainly responsible for analyzing, maintaining, and building server-side scripts and performing server-side and environment setup and maintenance, as well as other DevOps tasks using the tech stack Node.js in conjunction with MongoDB or relational database within an Amazon Web Services (AWS) environment on Linux servers.

Node.js Developer with DevOps

Boldr | Outsourcing With Impact. 

Boldr is a purpose-driven outsourcing partner to fast-growing businesses. We provide custom solutions in Customer Experience, Data Management, and Sales Enablement.
At Boldr, we foster an environment where the energetic, the curious, and the passionate thrive. We never shy away from difficulties and have fun taking them on. We see challenges as opportunities to learn because we believe that the finest blades are forged in fire. Our door is always open to like-minded individuals who are looking for a new and exciting BPO culture — ordinary is not in our vocabulary.

If you’re bold enough and want to contribute to making a lasting impact, we want you!

Boldr

WHY DO WE WANT YOU

We are currently looking for impact-driven individuals who are passionate about helping Boldr grow and achieve our Purpose. We expect our Team to become our ultimate partners to success by always giving their 110% in everything, sharing their talents and quirks, and championing our core values: Curious, Dynamic, and Authentic.

WHAT WILL YOU DO

This position will implement and manage technical and SaaS solutions ensuring security and quality standards are achieved.

Provide support and administration of Atlassian, Azure, Intune, Azure Active Directory,

Google Workspace, computer hardware, operating systems, and perform other job- related duties as required.

Participate in project related work to deliver improvements in these solutions.

Learn about and assist with the support of other applications and platforms, to include solutions like AWS, GCP, Git.

IT Lead Engineer T3

Beleb Software Solutions Corp. is a Philippine-based software company specializing in software development services for global digital agencies, designers, and major corporations. Since 2008, we have become one of the pioneering global providers of a fully web-based GPS tracking solution (PhilTrack). Over time, our focus has shifted, and we have transformed into a specialized custom software development company.

We are looking for enthusiastic, passionate, and skilled developers to join our team, and together, we create fully customized software solutions.

We offer competitive salaries and benefits. In return, we expect high-quality work, including well-structured code, concise documentation, effective communication, and collaboration with colleagues.

For this job opening, we are looking for a skilled Node.js and React.js developer with a strong background in DevOps, particularly in the Amazon Web Services (AWS) environment.

Salary range: Php 70,000 - 100,000

What role will you play?

You will be mainly responsible for building web applications using the tech stack Node.js for server-side scripting, React.js for client/front end, and MongoDB for relational databases. You will also be responsible for the development and upkeep of an existing API written in Node.js. Furthermore, the role includes secondary responsibilities related to DevOps, such as server setup, maintenance, and the management of Docker or other container technologies.

Full Stack Developer (React.js and Node.js)

Position Summary 

Responsible for supporting the architecture and design of high traffic sites compatible with modern browsers. Will be expected to participate in the innovation, evaluation and direct integration of different web applications, back-end and third party systems.

Major Duties and Responsibilities 

<ul>
	<li>Must be able to create web-based solutions that are compatible with different platforms such as modern web browsers, etc.</li>
	<li>Evaluate and implement web solutions and do prototypes.</li>
	<li>Performs end-to-end Systems Integration and Functional Validation of various components.</li>
	<li>Conducts system testing and verification, deployment.</li>
	<li>Ensures close collaboration with all internal and external groups to ensure proper implementation of different Web application solutions.</li>
	<li>Assist in documentation of architecture/design, deployment, operations and troubleshooting.</li>
	<li>Assist in functional validation of various components of the system that are either internally developed or licensed solutions from external vendors.</li>
	<li>Ensures that web application systems are always updated and secured to comply with application security standards such as OWASP, ISO, etc.</li>
	<li>Provides support to other DCT initiatives as needed.</li>
</ul>

Full Stack Developer | Digital Consumer Tech Division

<ul>
	<li class="text-justify">Content Strategy: Develop content strategies, including the creation, distribution, and optimization of content across digital channels.</li>
	<li class="text-justify">Content Creation: Oversee the production of high-quality content, including blog posts, articles, videos, infographics, social media updates, and other multimedia content (copy-focused).</li>
	<li class="text-justify">Content Promotion: Develop strategies and create content for promotion and distribution through various digital channels, including social media, email marketing, among others.</li>
	<li class="text-justify">Content Performance Analysis: Use analytics tools / work with partner teams to measure the performance of content, analyzing engagement, reach, conversion rates, and other relevant metrics.</li>
	<li class="text-justify">Content Collaboration: Collaborate with the social media team, design team, and other departments to align content with broader marketing and business initiatives.</li>
</ul>

Content Strategy Specialist

INFOMAX is a wholly owned Filipino company that was incorporated and registered to SEC in February 1998. 
Infomax aims to provide world class solutions in the area of Content Integration and Business Intelligence.  Our goal is to maximize the IT investments of our clients by providing them with high-value solutions that will improve their business processes and increase their revenue stream. 
We aim to be the preferred Partner in their business initiatives.
We enable and empower our employees to render innovative and high quality services to our customers. We will empower our employees with industry skills and product knowledge to become highly respected professionals in their fields.

Infomax Systems Solutions and Services Inc.

<ol>
	<li>Performs business requirements gathering from external and internal stakeholders using elicitation techniques and ensures proper documentation of these business requirements</li>
	<li>Reviews, analyzes and evaluates client's requirements to implement system solutions to support the client's requirements</li>
	<li>Translates client requirements into functional requirements in a clear manner that is comprehensible to developers/project team.</li>
	<li>Conducts software design sessions with Solutions Architect and Development to define functionalities of a software for Infomax developed product and services.</li>
	<li>Define project requirements by identifying project milestones, phases and activities and creating a project timeline based on the milestones and activities</li>
	<li>Monitoring of the deliverables and ensuring timely completion of projects.</li>
	<li>Function as a liaison between business users and the technical team.</li>
	<li>Conducts regular checkpoints/meetings with the business users to ensure that issues are appropriately addressed.</li>
	<li>Conducts functional testing of software releases and ensures that it's aligned with the business requirements</li>
	<li>Monitors software problems of Infomax developed products and services from problem reporting to resolution.</li>
	<li>Supports project delivery by working with the Project Team to document and coordinate user acceptance testing and training plans</li>
	<li>Provides the necessary support to ensure that all issues encountered during User Acceptance Test are properly addressed and resolved on a timely manner.</li>
	<li>Manages development of Infomax developed products and services, features and enhancements, as aligned with each product’s roadmap.</li>
	<li>Conducts Risk Assessment with Project team for identifying risks ang mitigating plans for each assigned project.</li>
	<li>Consolidates &amp; Validates Build Packages and Patches, as endorsed by QA, for proper commercial versioning and documentation, and handover to implementation team.</li>
	<li>Formulates pricing strategies in delivering product to the marketplace.</li>
	<li>Researches on new technologies for use in improving usage of the product.</li>
</ol>

Business Analyst  Hybrid Work Set Up

XScribe Solutions Inc. (XScribe) was incorporated in 2010. During its early years of operations, XScribe developed custom software for local and foreign clients from various industries – technology, sports, health, education, food, etc. XScribe also served, and continues to do so, as an offshore software development team for technology companies abroad.

In 2016, XScribe ventured in the development of its own products. As its first creation, XScribe decided to develop an Enterprise Resource Planning software designed to automate the end-to-end business processes of companies operating mainly in the Philippines. At the outset of the design, the ERP software was conceptualized as multi-module, integrated, configurable, customizable, and web-based.

XScribe soft-launched the initial version of the ERP software in 2017. Since then, XScribe has continually enhanced the features of this software considering the advice and suggestions of XScribe clients from various industries, among other inputs.

Alongside the implementation of its own product, XScribe continues to serve clients who require custom software or need other IT-related services.

XScribe. The "X" represents any software. The name XScribe embodies the confidence of the company to write any software.

XScribe Solutions Inc

<ul>
	<li>Collaborate with the Business Development team in creating video tutorials</li>
	<li>Collaborate with the Sales and Marketing team in creating social media graphics, presentation templates and other materials</li>
	<li>Assist the Lead Designer in the creation of relevant assets for web design and web-based systems</li>
	<li>Ensure all designs align with brand guidelines and effectively communicate brand identity</li>
</ul>

Multimedia Designer

<ul>
	<li>Supervise and lead a team of medical billing specialists, providing guidance, training, and support as needed.</li>
	<li>Communicate and facilitate special projects, reports, and requests from client</li>
	<li>Assign tasks, set priorities, and monitor performance to ensure productivity and accuracy.</li>
	<li>Develop and improve billing policies, procedures, and workflows to optimize efficiency.</li>
	<li>Review and approve billing documents, ensuring compliance with coding guidelines and regulatory standards.</li>
	<li>Manage accounts receivable, tracking outstanding balances and initiating collection efforts when necessary.</li>
	<li>Analyze trends and make recommendations to the client.</li>
	<li>Stay current with healthcare billing regulations, coding updates, and industry trends.</li>
</ul>

Medical Billing Manager

First Digital Finance Corporation (FDFC) is a fin-tech company building disruptive and innovative products in retail credit for Southeast Asia. 

The company operates BillEase, the top-rated, buy now pay later (BNPL) platform for merchants and their customers in the Philippines with more than 1m downloads.

Vision: Build financial services that delight and enable consumers

Mission: Use software and AI and to build financial products that are at least 10x better than status quo for our customers

First Digital Finance Corporation

<ul>
	<li>3+ years of experience with Python, Java and R</li>
	<li>Knowledge of AI frameworks, algorithms and principles</li>
	<li>Track record of working with customers to create significant outcomes leveraging AI/ML</li>
	<li>Experience in design/implementation/deployment/operations for Machine Learning/AI/Deep Learning solutions</li>
	<li>SQL and pre-SQL databases is essential</li>
	<li>Apache Spark, Hadoop, and AWS S3 </li>
	<li>SparkSQL, Apache Flink, AWS</li>
	<li>Ability to technically consult on business and process related needs, work effectively with technical teams to convert them into technical requirements to achieve business outcomes</li>
	<li>Self-starter with a proven ability to manage multiple priorities and to work independently; Great team player who thrives in flat-hierarchy projects</li>
	<li>Good presentation abilities, with excellent communication and writing skills, with the ability to explain complex analytical concepts to people from other fields</li>
	<li>Bachelor’s or Master’s degree in a highly quantitative field (Computer Science, Machine Learning, Operations Research, Statistics, Mathematics, etc.)</li>
</ul>

AI Engineer

Join our dynamic team as a Part-Time Short Course Instructor and experience the flexibility of working remotely from the comfort of your own home. Share your industry expertise and passion directly with our students for 4 hours every Saturday, for a duration of 3 to 6 months, depending on the course.

As a Specialist Instructor, you'll play an important role behind our students' success in their career as you engage with them and share your extensive knowledge and real-world experiences in a virtual classroom. Your impact doesn't stop there, as you are given the opportunity to collaborate closely with our Specialist Team in shaping our course curriculum and ensuring it remains innovative and relevant in today's time.

Inspire and empower the next generation by being part of our team!

 

Responsibilities

Curriculum and Instruction Development:

<ul>
	<li>Conduct classroom instruction and lesson planning aligned with the existing syllabus.</li>
	<li>Collaborate with the Specialist Team to develop the curriculum, instructional methods, and class operations.</li>
	<li>Demonstrate mastery of the content and teaching skills of the subject being taught.</li>
</ul>

Student Assessment:

<ul>
	<li>Determine the individual training needs of Specialist Class students, and Corporate Training students, when applicable.</li>
	<li>Provide learning materials, supplementary resources, and activities to facilitate student learning.</li>
	<li>Guide and coach students' learning development by giving meaningful and prompt constructive feedback.</li>
	<li>Administer oral, written, or performance activities to assess students' progress.</li>
	<li>Assist students in building a compelling final project that demonstrates their learning capacity.</li>
</ul>

Classroom Management:

<ul>
	<li>Supervise and monitor students' use of necessary tools and software.</li>
	<li>Implement classroom management techniques to promote critical thinking skills, strong work attitudes, and positive life values in students.</li>
	<li>Innovate methods to enhance classroom management.</li>
</ul>

Administrative Tasks:

<ul>
	<li>Prepare and maintain student-related reports and records, including attendance rolls, grades, and training activity details when applicable.</li>
</ul>

UI/UX Instructor | Online, Part-Time

We are Business Turnaround Services PH Inc. (BTSP), a business services provider  of  AU-based Business Turnaround Services (BTS) and SME Growth Services (SME).  BTS and SME provide strategic advice and business services support to up to A$200 million turnover small and medium sized businesses in Australia. SME offers a range of professional services essential to the SME business, including strategy analysis and development, operations review and process improvement, sales and marketing, management accounting, bookkeeping and administration, business process automation, and managed IT.  


Business Turnaround Services PH Inc.

The Person

We are seeking a very smart, exceptionally organized, and business-minded project based General Accountant with at least 1 year of commercial experience (previous work in Accounts Payable and/or with AU companies/clients is an advantage). New graduates with exceptional academic and extracurricular achievements are also invited to apply. A CPA license is desirable but not needed. You will report to the Head of Bookkeeping, Compliance and Administration Services in our Manila Office. You should be willing to observe Sydney working hours in a work from home arrangement.

This position will suit a qualified General Accountant on the way up in his/her career and who has had experience and face-to-face interaction with an international clientele. You will be given great opportunities to further your career by being exposed to end-to-end bookkeeping work and working with clients with diverse nationalities and in different industries.

The successful applicant will be passionate about delivering outstanding services to clients. You will be very smart, quick to learn, can work under pressure, and adept with cloud-based accounting software. You can work independently but are also able to collaborate well with others in a team environment. You will have exceptional organizational, problem-solving, and analytical skills, be disciplined, be able to meet deadlines and service quality targets, be task focused, and a “Doer”. Your ability to understand and communicate in oral and written English will be very good. You inspire confidence in your capabilities with the way you communicate with people.

Your Role

Your responsibilities, supported by the Head of Bookkeeping and Administration Services, will include:

<ol>
	<li>Providing general bookkeeping services (such as processing transactions for sales and receivables, expenses and payments, payroll, accruals and other adjustments, reconciliations, end-of-month and end-of-year journals using accounting software), as required by the client;</li>
	<li>Assisting in managing payments and cash flows;</li>
	<li>Providing job costing and administration support services such as liaising with debtors and suppliers regarding outstanding debts, off-site office management and support tasks as required by the client;</li>
	<li>Setting up/revising a company’s chart of accounts;</li>
	<li>Compliance reporting; and</li>
	<li>Preparing accrual-based financial statements.</li>
</ol>

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