Welcome to ABM class!
If you're still curious about ABM,
read this.
Jabba's POV
I WAS looking at the following transactions written in the board. Our instructor was explaining us on how to sort the financial report into its respective account. Our major subject is Basic Accounting. It was not that skeptical for me to analyze what was indicated to the problem of the given company.
"TRY TO ANSWER IT IN YOUR YELLOW PAD PAPER." He instructed.
Umupo si Sir Jay sa desk namin at nag-cellphone habang naghihintay sa sinasagutan namin. He was direct to the point and only few words to speak if someone raised a query to him. I just ignored it. Baka gano'n talaga si Sir Jay, strikto at professional na guro who has no time for scolding and humiliating a student.
Kasalukuyan kaming lahat na tahimik na nagsusulat sa papel for bookkeeping pero natapos ko na ang financial statement nito. 'Yung first phase pa lang ang tinuturo ni Sir sa amin which is journaling. But in my case, I already got the balanced amount of the company in a year.
Nakita ko si Ezebel na umahon ang ulo sa kaniyang papel. Tapos na siya.
"Tapos ka na?" Baling niya sa akin when she saw me doing nothing while slacking off the seat.
"Yep."
"Patingin." Tiningnan niya 'yung papel ko.
"Hala, Financial Statement ba 'yan?! Natapos mo lahat?! 'Di pa 'yan tinuturo sa atin ah pero nakuha mo na agad 'yong sagot. Ang galing mo talaga!"
I gripped my pen as I felt the sin for having tingles of affection.
"I-Ikaw rin naman. Umabot ka na sa statement of account." I complimented back to her in a casual manner as a prevention for my feelings to be unfold.
"Hindi naman, ahehehe. Napa-advance reading kasi tayo noong first day kaya in-try ko sagutan."
"Ano iyang naririnig ko?" Baling ni Usthero sa amin na salubong ang kilay habang nakamukmok sa papel.
Napalunok na lang ako sa kaba.
Usthero is the observant in our friendship circle. Paniguradong napapansin niya na ako. He always observe his place the whole time like a dog-watcher. It is his habit to notice the little detail of everything. Kaya kahit hindi ko sabihin sa kaniya ang nalalaman ko ay nahahalata niya na agad iyon.
"Bakit?" Tanong ni Ezebel.
"S-Something wrong?" I stuttered a bit to ask him.
"Nakikita ko lang kayo na nag-uusap, na-a-out of place na ako, pre. I can't help it but to feel jealous seeing you two." Pagtatapat niya.
Sh*t. Did he realize it?
"Bakit ka magseselos, Uste?" Tanong ni Ezebel.
"I can explain-" Naputol ang sasabihin ko nang sumabat agad si Usthero.
"Kasi hindi ko alam 'yung mga pinagsasabi ninyo eh! Ano ba iyang statement-statement na 'yan? Hindi ako maka-relate!"
I blinked thrice as I thought he realized it. Stress lang pala siya.
"Saan ka na ba? Patingin." Alok ni Ezebel.
"Sinusulat ko pa lang 'yung credit at debit ng transaction." Explain ni Usthero. Napailing kami. Hindi pa talaga siya tapos at iyon pa lang ang kasalukuyang itinuturo ng teacher namin.
"Paturo nga, Bel." Paghingi niya ng tulong.
Ezebel is a number cruncher. She knows how to manage numbers. When it comes to money, she knows how to handle it. She is also has budget mindset knowing the price of every commodities and its trends.
"'Yung amount ng accounts receivable ilagay mo siya sa credit." Turo ni Ezebel.
"'Di ba asset accounts 'yung accounts receivable? Eh bakit ko siya ilalagay sa credit. Huwag mong sabihing liabilities din iyan."
"Kasi nga, once nag-increase ang debit, magdi-decrease din ang credit."
"Ang gulo."
"Hindi iyon komplikadong isipin. There's a rule for assets accounts. Kapag irerecord ito, sa debit ito tumataas at sa credit naman ito bumababa. Kapag naibigay na ang cash which is tumaas ang debit, nababawasan din ang value ng account receivable."
"Eh, bakit itong isang account hindi parehas doon."
"Sira ka talaga. Accounts payable iyan!"
"Hala! Whaat?!"
Nag-aaway na 'yung dalawa sa gilid ko. Nahihirapan si Ezebel na ituro iyon kay Usthero dahil madalas nagkakapikunan sila. Hayss. Mag-jowa talaga oh.
"Oh." Abot ko kay Usthero ng yellow papers ko. Nandoon na ang mga detalye para malaman niya ang pagkakasalansan ng mga transactions na nakapaloob sa accounts at mapag-aralan niya pa nang mabuti.
"'Buti nandito 'yung life saver ko. I love you na talaga, pre." Pag-aapreciate niya sa tinuran ko. He gestured his two eyebrows for teasing me.
"Bad trip."
"Ayieeh! Hahaha." Tawa ni Ezebel na may pang-aasar.
"Tsk. Magsama kayo."
Natigilan lang kami when we sensed a heavy presence in front of us. We took a glance and saw a tall figure. It was Sir Jay steadily standing while looking us down to our shocked faces. We abruptly sat in the proper position to our seats as we unintently screeched the chair's feet against the floor causing abrasive noises attractively caught out the attention of everyone.
"MAY I HAVE A LOOK?"
The silence got doubled. Everyone was intently staring at us.
Kinuha ni Sir ang papers ko kay Usthero na kasalukuyang kinokopya niya ang sagot ko.
"HOW PREPOSTEROUS. YOUR JOURNAL ENTRIES ARE SUCH A MESS. THIS IS UNACCEPTABLE. YOU HAVE TO BE ORGANIZED IN ALL OF YOUR TRANSACTIONS. WE CANNOT POSTED LIKE THESE TO THE LEDGER. HOW THE AUDITING CLERKS WILL READ THIS?" Wika niya habang binubuklat niya isa-isa ang mga papel ko.
I forgot that my writings were resembled to a doctor's signature. I was ascertained that it is difficult to read my answers in one glimpse, they had to reread it multiple times just to reveal the proper context. Si Usthero lang ang nakakaintindi ng sulat ko.
"IS THIS 4 OR 9? I CAN'T COMPREHEND YOUR CUSTOMIZED FONT. DID YOU CALCULATE THIS ALONE WITHOUT THE USE OF CALCULATOR?"
"What's the use of calculator if we know how simple arithmetic works?" Sabi ko. All the operation were entry-level of algebra.
"Hindi na po kami gumamit ng calculator, sir, dahil halos add at minus lang 'yung operation sa transaction." Dahilan ni Ezebel.
"EVEN YOU KNOW HOW TO COUNT ON YOUR FINGERS DOES NOT MEAN YOU HAVE TO EXERT EFFORT BY BARE COMPUTATION. I HAVE TO KEEP REMINDING YOU THAT ONCE YOU MISSED OUT A SINGLE CENT IN THESE SPREADSHEETS, EVERYTHING YOU WROTE FROM THE INITIAL JOURNAL WILL BE IN VAIN. THAT IS THE REASON WHY ABM STUDENTS MUST BE SCRUPULOUS ON THEIR FINANCIAL RECORDS."
"Paano namin malalaman, sir, kung mali ang nakalkula namin?" Tanong ni Usthero.
"TO KNOW THE CORRECT RESULTS OF YOUR TRANSACTIONS, YOU MUST PROCEED TO THE LAST TERM OF ACCOUNTING WHICH IS THE BALANCE SHEET."
"Another sheet, sir?"
"YES, ANOTHER SHIT."
Tahimik na nagbulungan ang klase. Lahat sila ay nabalisa sa sinabi ng instructor namin. Their hardships were transparently shown on their crumpled faces and stiffened posture. Hindi pa sila natatapos sa unang sheet na i-na-alisa nila ay may panibago na naman silang dapat i-ko-compute. Paano na lang kaya kapag nalaman nilang may Trial balance, worksheets at adjusting journal entries pa silang sasagutan bago ang financial statement?
"Sir, my apology for bragging, but I already got the balanced value of the company. Could you mind to read it?"
"OH, REALLY?"
His eyes tried to navigate my paper to find the amount. Nahihirapan siyang basahin iyon. I don't want to give him some weight to his patience by reading every digits so I conveyed the amount of both accounts.
"I SEE. INSPITE OF THE DISARRAY OF YOUR SPREADSHEETS, YOU GOT THE CORRECT TOTAL AMOUNT. VERY GOOD." He complimented without the actual development on his face. I assumed he was that kind of person who doesn't smile or overjoy student's small victory.
"ABM STUDENTS, EYES ON ME AND LISTEN."
Pumunta si Sir Jay sa harap namin.
"DID YOU KNOW WHY I INSIST FOR EVERYONE TO USED A CALCULATOR?"
Walang sumagot sa kaniyang katanungan.
"BECAUSE YOUR EXAMINATION IS A SETTING OF WAR WHILE YOUR ENEMY IS THE TIME WHICH PREFERABLY REQUIRING YOU TO BROUGHT A SWORD WITH YOU."
"And that would be a calculator, sir?" Sagot kong patanong.
"YES. THAT IS WHY I AM EXPECTING AGAIN TO ANOTHER MIDTERMS AND FINALS, THE FAMILIAR CLATTERING BUTTONS AND THE HOLLERING SOUNDS OF STUDENTS WHO CANNOT BALANCE THE ITEM FOR FINANCIAL STATEMENT IN THE AMPLE OF TIME."
Kinabahan tuloy ang mga kaklase ko.
"AND ANOTHER THING, ANY CITATIONS OR DIGITS IN YOUR SPREADSHEETS MUST BE CORRECT AND ORGANIZED. YOU MUST USED TO ATTAINED THE PROFESSION OF ACCOUNTANCY." He stated while staring at me for pointing out my disorganized spreadsheets.
At doon lang ako kinabahan.
"IN THE BUSINESS WORLD WHERE CONTRACTS AND OBLIGATIONS WILL BE HINDERING FACTORS, YOU HAVE TO BE ACCURATE AND RESPONSIBLE BY HANDLING YOUR WORKSHEETS. IT IS TYPICAL FOR CLERKS TO ENCOUNTER A SMALL ERROR IN THEIR INCAPABILITIES BUT IF THEY NEGLECTED IT, THE FINANCE MAY LEAD TO BANKRUPTCY OR DEPRAVITY SCHEME. SO I AM WARNING YOU, CLASS. YOU CAN COMMIT A CRIME BY BEING IRRESPONSIBLE FOR HAVING UNACCOUNTABLE ASSET TO YOUR EMPLOYED COMPANY OR BUSINESS WHICH MAY TURNED OUT INTO A ACCOUNTING FRAUD. TAKE NOTE OF THAT."
He looked at his wrist watch to know what's the time and shifted his eyes onto us.
"CLASS DISMISSED!" He bid and leave.
"Thank you po, sir."
Nagsitayuan na ang mga kaklase namin para mag-recess. Ang iba naman ay naiwan para pag-usapan ang pinagkaiba ng credit at debit. At ang mga iilan ay nanatili sa kanilang kinauupuan at pinapagpatuloy ang naiwang gawain.
"Sana all genius." Puri ni Ezebel sa akin. "For sure, you will ace those exams."
"I don't think so." Disagree ni Usthero sa kaniya.
"What's with the doubt?" Tanong ko.
"Pa'no ba naman kasi, parehong kaliwa 'yung kamay mo, pre. Paano ka makakapasa niyan kung kinahig ng manok ang sulat mo? We cannot deny to Sir Jay's statement kanina na dapat daw maganda ang pagkakasulat ng transactions at madaling basahin."
"Yep, I heard him right. That's not a very least that I should belittling for. He convicted my humiliating writing as a guilty crime." Sabi ko.
They laughed at my serious verdict.
"Recess na tayo!" Tumayo na si Usthero at nag-unat.
"Wait lang ah, mag-ayos lang ako." Sabi ni Ezebel at nag-pulbo.
Nandito na kami sa labas habang hinihintay si Ezebel sa room. Sumandal si Usthero sa bukana ng pintuan at nag-crossed arm at humarap sa akin.
"Hanggang kailan ka ba hindi aamin sa akin?"
Bumaling ako sa kaniya na naguguluhan.
"For what?"
Magsasalita pa sana si Usthero nang dumating si Ezebel sa likuran niya.
"Uy, Uste, Jab-jab. Tara na, recess na tayo!" Yaya niya at naunang maglakad sa amin.
Nagkatinginan kami muna ni Usthero at sumabay kami sa kaniya. Habang naglalakad kaming tatlo, maligalig silang nag-uusap sa kung ano pa mang hindi ako interesado.
I maintained my quietness. I had a speculation in accordance to Usthero question a while ago.
What does he mean by that? Does he know my secret admiration towards her girlfriend?
Matagal na kaming magkaibigan ni Usthero at kilalang-kilala na namin ang isa't isa bago pa dumating si Ezebel sa friendship namin. I remembered that time when Usthero had a crush on Ezebel as he confessed it to me first without knowing my existing feelings—I had also a secret crush towards Ezebel too. Nag-iba na ang trato ko sa kaibigan ko magmula noong niligawan niya na si Ezebel at naging sila na at palagi na silang dalawa na magkasama.
Hindi ko na siya kinakausap nang madalas dahil wala na 'yung aliw na kapag nagkakausap kami na may laging biruan at batukan. He does not aware that I have a mask, not knowing na nahihirapan na akong makisama sa kanilang dalawa. Kapag nakakaramdam sila ng pagkayamot ko, dinadahilan ko na lang na may mga problema akong iniisip.
Naging ganito na ang scenario namin up until now.
I am the one who's adjusting. Hindi na rin ako kumikibo masyado kapag nakakasama ako sa spotlights nilang dalawa. I don't want to lose our friendship just because we had a person that we mutually like. If I perceived our situation in accounting, we were subjectively placed to its equation.
A = L + OE
I am the Asset.
While, Usthero is the Owner's Equity.
Yet, Ezebel is our Liabilities we must to deal with.