.The Eraser.

six

                                                                       -6-

After being in D.R Barron's lecture for more than eighty minutes Atara was beginning to understand some few things:- 

1. Introduction to Managerial Accounts was slightly more interesting than she had thought. 

2. Managerial accounting is the provision of financial and non-financial decision-making information to managers.  

She never knew that. Not getting a decent educational background like everyone else had its down fall Atara realized, but it's not like she was illiterate. The base had teachers for the younger trainees. 

And, 

3. Apparently debates concerning the traditional and innovative accounting practices could cause some furious arguments.

It had started when D.R Barron asked a simple question concerning a tobacco company they were looking at as a case study, he asked," You as a managerial accountant, what methods would you use to help management with their finances to improve sales revenue? Would you use the innovative or traditional way?'' He had taught about the two different techniques in accounting that morning.  

The man probably thought that one or two people would put in ideas, but unfortunately almost all the people in the lecture theater were taking part and neither side wanted to back down. Atara did not even understand half of the things being discussed, and she remained quiet watching poor D.R Barron fail at calming his pupils. He looked exhausted and he decided to sit down and watch the arguments unfold before him. Atara felt sorry for him, he probably wanted this over just as much as she wanted it to end. She just wanted to get on with what she actually came here for. 

"Yes, M.R Larken, I see your hand. You have a point to share?" the man asked as he tiredly wiped the sweat off of his forehead with a white handkerchief. 

Everyone had quieted down waiting to hear the last idea. D.R Barron made it a point that the next hand up would be the last. Atara like everyone else was curious, she watched as a boy sitting on the other side of the aisle and a few rows down hers stood and looked to the front and then he turned a little to look at the back rows as he made his point. Atara felt something familiar about him.

''Yes I have something to say. I think the traditional way for sure, because it relates more to the costs of the company. Therefore if they wanted to raise their sales revenue, I would have to look at their expenditures as a company and their costs of goods sold to cigarette markets. If they don't balance then there is something wrong. " Immediately more hands sprang up, but the lecturer dismissed their hands.  

As she was looking at him, it came to her. Atara remembered where she had seen that curly black hair and those green eyes from. It was the skater boy from yesterday, the one who she had stared at for so long. She was surprised to see him there. He did not look much like a business student, she thought. The Arts seemed to suit the way he looked. He was wearing a simple grey hoodie and his body language was confident and care free. He had sat down now and D.R Barron wasted no time to dismiss the students. It was just his first lesson of the day, but the man looked worn out. She wondered how old he must have been, 'probably in his sixties', she thought. 

She got up as everyone else made their way to the door; she walked slowly not wanting to be squeezed by so many eager bodies. She looked back at where she was siting just to make sure that she did not forget anything. She saw that the boy from her neighborhood, whom D.R Barron had called M.R Larken was standing just behind her, but this time he did not register her eyes on his face, because he was busy talking to someone else standing beside him.