Dear Accounting,
I feel so emotional studying you for the last time. 5 years ago when I made this choice I was proud of it and really ecstatic. You were a whole new world. Most people around me knew nothing about this world and didn’t really care either, which is why you felt so familiar because that’s how I’ve always felt about my world.
Of course the balancing, the processes, the standardization was very satisfying. It made sense when nothing else did. Just received a mean unexpected text from my ‘best friend’? Let’s ignore it and balance this trial balance! You gave me a sense of knowing something would turn out 100% accurate if I put in the effort to understand it. That never works with people. You can spend year after year being by their side and trying to understand them but they will still leave saying, 'You don’t get me and I don’t get you anymore’. But 5 hours locked in my room trying to understand Cash Flow Statement and I mastered it to a point my Accounting professor asked me to help other students with it.
Yes, I did make several silly errors but that was always in relation to calculation and never in relation to your concepts. In life however, not only am I weak at calculations but also in understanding the basic concepts. You can imagine why I never feel competent or confident enough to live a good life.
The first few years with you were making a lot of long lines over and over again. But that paid off when in the final years we moved beyond journals and ledgers and balance sheets. That was my reward, that was general progression, that was patience and endurance treating me right. Can life learn a little from you about fairness?
Even if life doesn't, I've learned quite a bit from you. I mean yes, I've learned valuation of Goodwill and shares and final accounts of companies and firms but I've learned so much more.
I've learned that just like every transaction has two effects, debit and credit, so do our actions. They have consequences and reactions, they affect others. And our karma always finds us - for better or for worse - to settle its account with us.
I've learned to pay attention to details because one tiny mistake will make everything go wrong and all your efforts will be void as they were in the wrong direction and you will have to do redo the whole thing. Because every move has a cascading effect.
I've learned that while assets are valuable, some 'assets' that aren't actually valuable are still shown under Assets like accumulated losses, until you write them off. This is why it's so important to dig deeper and not trust appearances because they are usually deceptive. Some people can seem like friends but they are actually just toxic people and you must write them off in due time. You must bid them goodbye.
I've learned that liabilities don't seem desirable but that's the value you have to endure in order to get assets and to secure them. That in order to get what I want in the future, I have to pay a price right not. Fair, right?
One thing I learned right at the beginning that really stuck with me was that we should anticipate possible losses and make reserves for them. Always have a back up. Never depend on people - even if they owe you something, they might end up backing up and you have no control over that. But you can be self sufficient, or at least try.
I will miss you. I already know it. Why, then am I nog continuing with you? That's because I've understood that some things can be absolutely wonderful but they don't have to last forever. And because I've grown, I've evolved as a person. As much as rejoiced the stability, security and assurance you provided, my priorities have changed, as is natural over time. I don't want to drag you on to a point where I start resenting you. This time I will leave on a timely basis before things get ugly. I will keep coming back to you occasionally because you've made a place in my heart that's forever yours to keep.
Thank you for everything.
Pain, losses and bad memories a/c Dr.
To lessons, joy and love a/c
(being the pain, losses and bad memories forgotten and waved goodbye to and lessons learned and joy and love gained.)
