Many likened accountants as sophisticated calculating machines. But, we are more than just that. Each BS Accountancy student, aside from gaining knowledge from books and following voluminous standards, need to have the necessary traits which are very critical to the profession to have honesty and ethics. This is where philosophy comes into play. It is the art of reasoning and correct inferential thinking. Through this art, we will acquire the principles of sound reasoning which involves morals and ethics. The relevance of logic to the course is to mold us to become more human, not just mere machines. As accountants, we should stand firm to what is the truth, reason it out correctly and present fairly the financial statements without material misstatements. Hence, to become a genuine accountant, it is just and right to grace this homecoming of ourselves, that is, philosophy. Philosophy deals so much with morals and ethics. In fact, there is a branch of philosophy which is primarily concerned with ethics which is called Moral Philosophy. On the other hand, accountants are responsible in preparing, reporting, and auditing financial statements for a business. But with this, we can say that there is a common denominator between philosophy and accountancy ethics. Being an accountant requires good reasoning meaning being able to rationalize all their actions in good faith. For an instance, analyzing results and expressing them into financial form based on actual performance of a business entity. For it to be reliable, they have to support it with sufficient evidence.