...i also HATED Accounting...

        I never imagined myself as an Accountant when I was a kid. I used to aspire to wear a white uniform checking out patients, but my parents were tentative if they can support my college aspiration. And such financial limitations made me decide to scrap my dream.  I don’t have a second choice after that, I end up confused, unguided and in DMD situation when I graduated high school.

            I took the entrance exam at USC with my mother’s suggestion to take up Commerce. I thought Commerce meant Business Administration ONLY but I was surprised there were many courses under it!

When I passed the exam my older brother told me to check the box for Accountancy and that’s the first time I heard about the course.(Honestly!)

                First day at the university I felt excited and also fear. I’m walking on a path which I have no idea whatsoever. AC11 (AC501 today), I was under by my favorite teacher Ma’am Dabalos. I could not forget her because I’m the first person called and asked me an IMBA question. Why do you choose accounting and what do you know about the course?

                I could feel how my legs trembled and wanted to dash out from the room at that moment. How the hell am I going to answer that question? It took me seconds to come up with the truth and finally I told her because of my mom and I don’t know if I have chosen the biggest mistake of my life!

                I learned later that I have classmates who are coming from the top schools here in Cebu and have already accounting subjects in highschool! And that I belong to the last block in our batch but who cares at that point! It was my first time to met Mr. Debit and Mrs. Credit and their children Asset, Liability and Equity. Yet even with this new world I survived the first subject with bling-bling!

                AC12, Partnership and Corporation, was an easy one. It was procedural, formula based yet it takes longer computation. My problems starts when I was in second year when I was bombarded with accounting subjects and teachers who makes my accounting days a headache and a pain in the a**.

                I was a typical student back then. Always at the mall, hanging out with friends and thank God, internet is not yet popular, so much lesser distractions.

I don’t read the books ahead of time. I don’t raise my hands for any oral recitations and the hatest (if there is such a word) is to be called by the teacher to answer any problems on the board.

I don’t open my notes or books if there are no exams! I got problems on my journal entries, I got BIGGER problems on making the financial statements, I got problems what is Accrued Expenses and adjusting entries (until now.lol!)  I hate constructive accounting, I hate auditing! And I can’t classify properly accounting titles!   I love PE, REED, English and other Minor subjects because I have a higher grades but  Accounting? Huh! It already sucked my whole life but 1.0 is an impossible dream.

Yet I survived even hating it! I survived even I grumbled about it every day! I survived even my IQ result is on the cut-off point for an Accounting students. What I did was nothing amazing or special. What I did was just a plain normal student thing.

I listened to my teachers and solved problems in the classroom but I threw my books and notebooks when the bell rings. I do paper chats and spend my boring days on sketches and weird writings on my notes and books but I see to it when I go out of the classroom I have understood the lesson for the day. I don’t review when I am outside of the classroom. My student’s life is inside the classroom and my social life starts outside of it.

I do my accounting assignments and I seldom copy. I make it a point that I am one of the sources of our assignments not the one who look for a source!  I do assignments because I don’t review and study a lot! I was paid by my parents to be a student and I just did what I had to do.

I study the night before the exam! Oh, yes! The night before the exam! I even don’t know that there are Accounting Reviewers and Testbanks until I graduated! (Hehehe! Such a lousy student!) I don’t look for previous exams from previous students of my current teacher. I don’t even wait outside the room of my batch mates asking how and what was the exam given earlier! What I did is just read the textbook! I read and understand every word on it. I solved and resolved again the problems that we had taken up and nothing more. I don’t make mental calculations! I always had a Grade 4 paper, full of solutions of the same problem, solved and resolved over and over again eventhough I already memorized the answers.

                I was under by Sir Dinopol, one of the most feared accounting teachers, three times but never had I done something special on his class. I don’t review on his lessons and always trying to beat his one minute rule in solving problems!

                I never loved accounting even after I become a CPA. I even learned to love Law subjects on my college years but never accounting!

                I hate Accounting but I never gave up.

The course becomes my hell but it was my life.

I have unending complaints to my teachers who I considered as angels disguising as devils. They make a nightmare path leading the student to an impossible heavenly ending.

I hate accounting but I never regret it. It was through hate that I become too attached by it. It was through hate that I become so affected by it. It was through hate that I become consumed by it.

In the beginning it was never love but it was a hate at first sight, yet in that hate I learned to survived! Continue to Hate Accounting and Continue to survive!

               

                Strive more accountants!