ACKNOWLEDGEMENT

This study would not have been possible without the help, guidance and
support of several individuals who contributed their valuable assistance in the
preparation and completion of this study.
To our dean, Ms. Sylvia P. Gondales, CPA, MBA, for sharing with us her
knowledge and allowing us to borrow the necessary files needed for our study.
We thank our adviser, Mrs. Rezyl Mae Tero, CPA, for giving us the
assistance and pieces of advice in the preparation of this study.
We are thankful for the information provided to us by our teachers, Mrs.
Jovelle L. Pascual, CPA, Mrs. Dina Inopel, CPA, and Mrs. Merlyn Gomez, CPA,
MBA and for answering the questions regarding our project.
Special thanks to Ariel Sadulang, who prepared our bill of materials, pond
layout, and the technical aspect of floor plan.
Great thanks to our parents for all the love and support in the conduct of
this study. They contributed to our success by helping us in a big way, providing
financial support, encouraging us to keep going. They also serve as the source of
our strength and inspiration that we need in order to accomplish the project.
We thank the supportive government offices, the Sikitan Tilapia Hatchery,
and the Mega Market Fresh Fish Association headed by their president for giving
us the necessary information we need to complete this study.

We would also like to thank Ariane Joy Jawod, and our classmates and
our friends who helped us even in a small way.
Above all, to our Creator, the Almighty for His blessings, guidance, gift of
knowledge and wisdom. Without Him everything would not be possible.