CHAPTER 1

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Clathea's Point Of View

"That's right Mr. Sembrano. Rent income apparent and common from leasing properties. It's a passive income but it's not subject to final tax."

Tuesday and Thursday are the worst days. I can feel how my five majors invading and subjugating my body and soul simultaneously.

"Ma'am, if it constitutes a loan?"

"It may fall to finance lease so probably we don't consider that as gross income. Okay, what else?"

It's the sexiest angle to ask but why compute? Kung kukurakutin din ng mga corrupt officials?

Imagine, students are studying taxation with the purpose of computing it very well knowing it's the lifeblood doctrine yet something fishy is going on after the computation.

What a shame.

"Thea, tuloy ba tayo mamaya?"

I averted my eyes from the book and landed it to the fearless woman I know. Sa gitna pa talaga ng discussion siya nagtanong.

"I don't know."

Ibinalik ko ulit ang tingin ko sa aklat umaasang lahat ng 'to ay maisasaulo ko.

Kahit hindi ko tingnan I can imagine Shane's pout face.

"Thea, we said yes 'di ba? Remember?"

"You said yes," mabilis kong tugon.

She rolled her eyes the moment our gazes met.

"Lahat ng accountancy students pupunta to register. What's wrong?"

"Fallacy of Division. Nice."

I heard how she made a low guttural sound of hostility in her throat.

"Akala ko ba, you'll stay sa club ng university sa dance troupe?" I asked. No'ng first year kami, we decided to join clubs based on our interest. At least sa mga club 'di kami depress 'di gaya sa accounting class namin 'di ba?

"Well, changing of plan. Ara was right. We're already in second year first semester and at this point, joining club about this course is a good idea."

Gumuhit ang mapaklang ngiti sa mga mukha ko. Second year. First semester. No'ng first year kami, we're blockmates. Hindi ko alam kung anong trip ng program head ba't nilagay sa ibang block si Ara.

Our first year was a tough one to be considered. It's a starting year and we heard a lot while surviving that school year. The squeals, the complains and the give-ups. We managed to cut off our majors. Hindi ko alam kung magsasaya ako dahil nakaabante ng year level o matatakot at kakabahan dahil papunta pa lang kami sa exciting part?

Kilala ang Narshville University sa pagkakaroon ng retention policy. Unlike other university na may qualifying exams ang kailangang pagdaanan, retention policy ang kinakaharap namin dito. It's a guidelines in which a certain school follows a minimum grade for accountancy students in order for them to advance to the next levels where students require a lot of focus and determination to deserve in the Accountancy Program. Malaking tinik din ang pre-prequisites ng mga subject na lalong nagpapahirap maka-abante.

Nang pumasok kami sa program na ito, natuto kaming makuntento at makita ang halaga ng dos na grado.

"Isipin n'yo gustong gusto ng parents ko maging abogado ako pero sa law on obligations and contracts pa lang, tiklop na ako," hayag ni Shane kaya kumawala na lang kami ng bahagyang tawa ni Ara. We decided to wreck our time even free time here sa library nang magsimula ang semester.

That school year changed some parts of us. Natutong i-lugar ni Shane ang pagiging grumble type of student niya. Although, gano'n pa rin naman siya ngayon pero hindi no'ng mga unang araw ng klase.

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