Scales in BAA Major

What's harder than more than 5 hours of accounting exam?

Waiting for the results.
Dreading the results.
It's just sheer torture.

Masakit sa ulo.
Malamig sa kamay.
Mabigat sa puso.

Ayoko na maramdaman yun ulit.

Friday Very Evening. I got really anxious when I got home last Friday. The results will be released, Saturday noon. So I had twelve hours to torture myself with what-ifs. I had no fall-back plan. I had no plans what to do if I fail again. Hindi talaga ako mapakali. My mind was in such a hyper mode, and my heart was palpitating. I stressed myself more by making a list of “Sure”, “Not-so-Sure” and “Barbs” exam answers. At first, I thought I had 20, 100% sure correct answers (I needed 27). But further analysis led me to realize that I only had 15 correct answers. That was when the tears started coming. I ended up crying for 2 hours worrying about the outcome. It was then that I started accepting that I would have to take the removals – if there was going to be one. Those tears were my lullaby so that I could sleep.

Saturday. Woke up around 7am with heavy eyelids. I knew it would be futile to try to sleep more. I needed to do something. To calm myself, I played my drums for an hour. After eating breakfast, I banged the piano for 20 minutes. That sick feeling in my heart and stomach made me avoid eating anything more. 12:00 was nearing so I prepared myself, and went to school.

Our prof said he’d release the results around 2pm. Two more hours of worrying.
After more than two hours of waiting in torture, we got the results.

3.0

When I saw the grade, I felt…. I couldn’t completely be happy because I was so ready to cry and beg for a removal exam. Anxiety could block your ability to feel the joy I guess. To celebrate, I ended up spending a lot before my piano lessons. When I got home that night, I finally relaxed.

My sembreak has begun. :)

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Moral Lessons:

Pensions - Kung magiging Pension accountant ka, wish mo lang Defined Contribution Plan yung company. Stay away from Defined Benefit Plan Pensions.

Taxes - There are two inevitable things is life: Death and taxes (from a BA 101 book). I realized how creative the government can be with tax rules for companies so that they would pay earlier. And how these companies have more creative legal ways of abiding these tax rules so that they could pay later.

Leases - The possibilities are endless.

Error Corrections - To err is human. To correct the error is difficult.

Partnerships - is important in studying Math. Coz Partnerships will make it easier, in solving problems in our everyday life. You know you never felt like this before, you’ll be so happy you’ll be wanting more… Ay, wag na nga. Hindi pala appropriate yung Math Jingle.

Home and Branch Accounting – Reciprocal fractions are easy. Reciprocal accounts are not.

Business Combinations - Surprisingly, this is the topic I enjoyed the most. Pramis! Unfortunately, the exam scores do not reflect my enthusiasm in this topic.

Intercompany Transactions – To share or not to share profits with the subsidiary.

Trading Securities, Available for Sale Securities, Held to Maturity, Loans and Receivables – there are more than two sides of the same coin.

Intercompany Tax - FBS

Foreign Currency Translation – sana puro ganito na lang accounting XD

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What’s harder than waiting for the results?
Losing faith in yourself while waiting for the results.

Thanks to all those who remembered and prayed for our 118 class. And thanks to all those people who believed that I could do it. It’s a good feeling that some people still believe in you when you don’t believe in yourself.

A friend’s thought (not the exact words):
“Notice how the lights become brighter because of your tears.”
A very refreshing thought to remember when I cry again.

I think I shall never see
A grade as lovely as a three
A three that's earned in blood and sweat
When failing again is a serious threat
A three I've asked from God all day
Knowing praying is the way
Exams are taken by fools like me
But only God can make a three

Thank You Lord! :) This is for You!