I'm Marilou Cepriano, a licensed professional teacher and Borderless Accountants–trained bookkeeper based in Bohol, Philippines. I help US small business owners keep clean, accurate, tax-ready books in QuickBooks Online — so they can stop worrying about the numbers and get back to running their business.
"The same discipline that kept a classroom of 40 students on track is what keeps a client's books in balance."
I spent nine years as a Classroom Teacher with the Department of Education, building the kind of organization, patience, and attention to detail that doesn't show up on a resume line — but shows up in everything I do. Before that, I spent a decade at Sykes Marketing Services as a Reporting Analyst and Quality Assurance Monitor for major US accounts, auditing calls, tracking data integrity, and presenting findings to management. Numbers, accuracy, and accountability have been part of my work for most of my career.
In 2024, I began training with Borderless Accountants — completing hands-on coursework in US Bookkeeping, QuickBooks Online, US Tax Preparation, and professional English communication. As of July 2026, I work full-time with Borderless Accountants, having transitioned fully out of the classroom to focus on serving international clients.
My mission is simple: give busy US business owners a bookkeeper they don't have to double-check — someone who shows up on time, asks the right questions, and hands back books that are clean, reconciled, and ready for tax season.
"To build a long-term career as a remote US Bookkeeping and Tax Preparation professional — partnering with international clients to deliver accurate, timely, and trustworthy financial support, while continuously growing my skills in virtual assistance and small-business accounting."— Marilou A. Cepriano
A blend of technical bookkeeping skill, software fluency, and the administrative discipline of a decade in reporting and quality assurance.
A structured, hands-on program preparing Filipino professionals for careers in US accounting — completed alongside a live cohort of trainees.
Chart of accounts, transaction categorization, bank reconciliation, and financial statement preparation.
Hands-on data entry, invoicing, and reporting on live practice engagements under both cash and accrual basis.
Core concepts of US individual and business tax preparation and compliance.
Client-facing communication built for working directly with US-based business owners.
Selected outputs from my Borderless Accountants training — real deliverables built on practice client files, prepared exactly as I would for a live engagement.
A full manual accounting cycle completed by hand for a practice company — transaction analysis, a general journal, ledger postings, a trial balance, and financial statements — demonstrating the foundational bookkeeping skill behind any software.
| Date | Account | Ref | Debit | Credit |
|---|---|---|---|---|
| Jul 1 | Cash | 101 | 10,000.00 | — |
| Jul 1 | Owner’s Capital | 301 | — | 10,000.00 |
| Owner invests cash | ||||
| Jul 1 | Rent Expense | 501 | 750.00 | — |
| Jul 1 | Cash | 101 | — | 750.00 |
| Paid July rent | ||||
| Jul 3 | Office Supplies | 120 | 200.00 | — |
| Jul 3 | Cash | 101 | — | 200.00 |
| Purchased supplies for cash | ||||
| Jul 5 | Equipment | 150 | 1,500.00 | — |
| Jul 5 | Accounts Payable | 201 | — | 1,500.00 |
| Desktop computer purchased on credit | ||||
| Jul 8 | Cash | 101 | 3,000.00 | — |
| Jul 8 | Service Revenue | 401 | — | 3,000.00 |
| Bookkeeping services, cash received | ||||
| Jul 12 | Accounts Receivable | 110 | 2,200.00 | — |
| Jul 12 | Service Revenue | 401 | — | 2,200.00 |
| VA services billed, not yet paid | ||||
| Jul 18 | Cash | 101 | 1,500.00 | — |
| Jul 18 | Accounts Receivable | 110 | — | 1,500.00 |
| Partial collection on Jul 12 invoice | ||||
| Jul 20 | Salaries Expense | 510 | 500.00 | — |
| Jul 20 | Cash | 101 | — | 500.00 |
| Paid virtual assistant salary | ||||
| Jul 27 | Utilities Expense | 520 | 180.00 | — |
| Jul 27 | Cash | 101 | — | 180.00 |
| Electricity and internet bill | ||||
| Jul 31 | Owner’s Drawings | 302 | 800.00 | — |
| Jul 31 | Cash | 101 | — | 800.00 |
| Owner withdraws for personal use | ||||
| Totals — Balanced ✓ | 19,930.00 | 19,930.00 | ||
| Cash (101) | 12,070.00 |
| Accounts Receivable (110) | 700.00 |
| Office Supplies (120) | 200.00 |
| Equipment (150) | 1,500.00 |
| Accounts Payable (201) | 1,500.00 Cr |
| Owner’s Capital (301) | 10,000.00 Cr |
| Owner’s Drawings (302) | 800.00 |
| Service Revenue (401) | 5,200.00 Cr |
| Rent Expense (501) | 750.00 |
| Salaries Expense (510) | 500.00 |
| Utilities Expense (520) | 180.00 |
| Totals — Balanced | $16,700.00 = $16,700.00 |
| Service Revenue | 5,200.00 |
| Total Revenues | 5,200.00 |
| Rent Expense | 750.00 |
| Salaries Expense | 500.00 |
| Utilities Expense | 180.00 |
| Total Expenses | 1,430.00 |
| Net Income | $3,770.00 |
| Cash | 12,070.00 |
| Accounts Receivable | 700.00 |
| Office Supplies | 200.00 |
| Equipment | 1,500.00 |
| Total Assets | 14,470.00 |
| Accounts Payable | 1,500.00 |
| Owner’s Equity (Capital + Net Income − Drawings) | 12,970.00 |
| Total Liab. + Equity | $14,470.00 |
Prepared entirely by hand for a practice company (Carlo’s Digital Solutions) as part of the Borderless Accountants Intensive Training Program — transaction analysis through financial statements, with the books balancing at every step. A T-account ledger and running-balance ledger were also prepared alongside this journal.
Full-cycle financial statements generated in QuickBooks Online for a practice engagement, reported on both an accrual and cash basis — demonstrating the ability to track receivables/payables in the software and explain the difference in reported results to a client.
| Sales | 39,200.00 |
| Consulting Revenue | 955.00 |
| Total Income | 40,155.00 |
| Office Rent | 4,400.00 |
| Software Subscription | 2,198.00 |
| Insurance | 640.00 |
| Professional Fees | 1,287.50 |
| Other Operating Expenses | 1,410.39 |
| Total Expenses | 9,935.89 |
| Net Income | $30,222.58 |
| Sales | 30,700.00 |
| Consulting Revenue | 955.00 |
| Total Income | 31,655.00 |
| Office Rent | 4,400.00 |
| Software Subscription | 1,899.00 |
| Insurance | 640.00 |
| Professional Fees | 1,287.50 |
| Other Operating Expenses | 1,290.39 |
| Total Expenses | 9,516.89 |
| Net Income | $22,141.58 |
| Checking — Chase Bank | 30,941.58 |
| Accounts Receivable | 8,500.00 |
| Total Assets | 39,441.58 |
| Accounts Payable | 419.00 |
| Total Liabilities | 419.00 |
| Total Equity | $39,022.58 |
| Checking — Chase Bank | 30,941.58 |
| Total Assets | 30,941.58 |
| Total Liabilities | — |
| Total Equity | $30,941.58 |
These reports were prepared for a practice engagement as part of the Borderless Accountants Intensive Training Program, demonstrating full-cycle bookkeeping and the ability to reconcile and present both accrual and cash-basis financial statements.
Supporting screenshots from hands-on QuickBooks Online practice activity:
Design work created in Canva — social media graphics and a multi-page client-facing infographic.
A service-offering social graphic listing the scope of VA support available to clients.
A 10-step, 3-page educational infographic designed end-to-end in Canva.
Video editing sample demonstrating pacing, captioning, and storytelling for a personal-brand narrative piece.