Lalaban Para Sa Tatlong Letra

CHAPTER 6

Clathea's Point Of View

        "Deferred revenue or unearned revenue is income already received but not yet earned. Natanggap muna pero 'di mo pa nagagawa 'yong service. Tama ba?" tanong ni Shane.

"Yes. It is generated when a company receives payment for goods or services that have not been delivered or completed. In accrual accounting, revenue is only recognized when it is earned. Kapag may advance payment, hindi magr-record ang company ng any revenue sa income statement sa halip magr-record ito ng liability sa balance sheet," Ara explained.

Shane leaned back and let her eyes slowly close.

"Kailan ba ako mamahalin pabalik ng accounting?" she complained. 'Yan din ang tanong ko, Shane.

Ang hirap mong mahalin accounting. Inaaral naman kita gabi-gabi pero ba't pagdating sa exams inaaway mo ako?

Shane's lips curled into a tired sneer, all she wanted to do was to sleep but there's no time for it now.

I roamed my eyes around and I saw some students crossed their arms on the table and rested their head on top.

"Fundamentals and theories are good foundation. There's no way out you can solve if your fundamentals and theories are weak," ani Ara. Shane smashed her face slighlty into her hands and groaned.

"Nag-aaral naman ako. Ayaw lang talaga ng accounting sa akin," she insisted.

"Sige nga, let's review adjusting entries."

Dali-daling tinapos ni Shane ang pag-uusap nila ni Ara at nagbasa kuno ng libro.

"Many megamalls, department stores and supermarkets sell gift certificates which are redeemable in merch—"

"Niloloko mo lang sarili mo Shane. How did you get intermediate accouning two without knowing adjusting entries?" Ara confronted.

Yup, ganiyan talaga ka-prangka si Ara. No'ng una nasasaktan pa kami pero patagal nang patagal, nasasanay na.

"Alam ko naman pero 'di ko masyadong master."

"Pareho lang 'yon."

Natiklop na naman si Shane sa salitang pinakawalan ni Ara. Nginusuan na lang ni Shane si Ara.

"Each topic builds on previous topics that's why basics and fundamentals are important. We read to understand why. If you can understand why in accounting you can put the ideas into your own words. It's a do-it-yourself course, understanding why is not enough, solving problems to understand how is also substantial," Ara added. Anak siguro 'to ni Luca Pacioli, e.

"Saan muna 'yong basic sa accounting?" birong bulong sa akin ni Shane dahil magkatabi lang kami. Marahan kaming napangisi sa tanong niya.

Palaging ganito na lang ang ganap, kapag nags-sermon si Ara, dinadaan na lang namin sa tawa't pagcrack ng joke. Siguro saka kami mahihimasmasan nito kapag 'di na kami naka-advance.

Pero seryoso, ilan sa inyo ang naka-advanced ng subjects pero hindi pa masyado gamay ang adjusting entries, even the partnership and corporation? Oh, kami lang talaga ni Shane?

Ang bobo pala namin kung kami lang talaga.

Hindi naman sa wala kaming alam pero isipin n'yo 'yong oras sana na mas nakakapag-practice kami do'n inaagaw ng mga minor subjects. Idagdag mo pa ang mabilisang usad ng mga lessons.

But this is a sexiest angle to say, ba't kinaya ni Ara? Damn. Ano ba naman kasing klaseng utak mayro'n ang babaeng 'to? Naniniwala talaga ako na siya ang nawawalang anak ni Luca Pacioli.