Return of the "Journal"
2008
I was bored today. Also I needed some confidence booster after the drubbing in the hands of Maths & Stats. So I decided to sit for the accounting pre-terms. You are a CA....some of my friends mentioned. Doesn't matter....I needed some familiar ground before I tread onto next week. To be honest, I also wanted to see other people struggle to pamper my suffering ego.
So right after lunch I landed up at the Accounts class. The class today was basically about the following things:
a) Golden rules of accounting
b) Debit-credit & writing a journal
c) Posting to ledger accounts & drawing up a Trial Balance
Seeing the class I was overcome with nostalgia. I did these things in the 1st year of my college...back in the prehistoric days of 1997. It was a struggle for me as I had science till high school. Seeing these engineers suffer in the same way throwed me back to those days. Writing pages & pages of journals, doing problems of Trial Balance for weeks on end. Accounting is all about logic, but I must say, the logic is not very apparent initially. Why cannot this be debit? Why cannot a liability be negative? There were, to me, very very basic questions from all corners of the class. At times I wanted to jump up & shout fundas....see guys, I am a super-dude. But I must say, the instructor was very good. She was extremely patient and answered all the queries...however silly they maybe.
Seeing her, my mind went back to my Accounts teacher. I went to him a greenhorn & something he did put the love of the subject in me. It's entirely due to him that today I am a CA.
But I am digressing. Coming back to the class, man was I relieved. If I struggle in stats, these guys do in accounts. My rationalisation logic says that it will all even out. I guess we will find out in a few days time. Monday is almost upon us.
Cheers & ciao
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