I have always feared Accounting. Many of us feel that Accounting is the abstract form of mathematics. Maths is logical, but Accounting leaves much to subjectivity. You know all balances have to match but some invisible force ensures that either the Assets or liabilities have a upper hand over each other. Worse this fight between Assets and liabilities is thrilling to the last, you don’t know till the end who will win, even though you keep praying for a draw.
So when we started with our management Accounting class even the Aryabhatta’s of the classes were sweating. Our professor for the course is Professor Sengupta.In colleges the reputation of the professors is the topic of gossip. So we knew we will be dealing with a task master. Now that will be the icing on the cake.
So when we saw the professor we were in for a surprise. He would have passed you as a guy you met at the restaurant or a theatre and forgot. But here the difference stops. The day he started teaching, the bastions of Accounting in our minds began to fall. By the end of first session we were all through with break even without having to break our heads over it. He believes in drilling the basics, before he takes off. He is so articulate that you when you look back on the class you had, you will find that he did not let the class go astray even once. He will come up with his one liner when you require a breather and still ensure that his syllabus goes on as given in course outline. In fact he prides in that and the day he started he warned us that heavens will have to fall to get the test of Managerial accounting to shift. No wonder lots of students opt for finance as specialization.
But students are students. We solve a problem in the class and think we have mastered it.Thats what his teaching does! But when you don’t practice after the class , accounts is still an uphill task. Indeed accounting is fun till the time there are no exams.
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