GAME OF SEDUCTION. ~BBANGSAZ~

Chapter 11- Tutor

NO ONE'S POV

Inside Minji's spacious personal library was a cozy haven filled with rows upon rows of books. The soft, warm glow of the reading lamps bathed the room in a soothing light as she and Hanni settled at a sturdy wooden table, along with a few scattered accounting textbooks.

Minji had taken the time to tutor Hanni in a subject that had been a bit of a thorn in her side – adjusting entries in accounting. Hanni decided to settle down her teasing or else Haerin wouldn't let her come back to her house.

Hanni leaned in, her eyes focused, as Minji began to explain the concept. "So, Hanni, adjusting entries are essential in accounting because they help us ensure our financial records accurately reflect the company's financial position," Minji explained patiently.

Hanni nodded, her brow furrowed in concentration. "I get that, Minji, but it's the details that confuse me. When to make these entries, which accounts to adjust, and how to calculate the amounts – it all feels a bit overwhelming."

Minji smiled reassuringly. Hanni smiles back as she looks at the smiling Minji. She looks like she's really enjoying tutoring. "I understand, Hanni. It can seem complex at first, but with practice, it becomes clearer. Let's break it down. Firstly, adjusting entries are made at the end of an accounting period, like a month or a year. They ensure that our revenue and expenses match the actual period they occurred in."

Hanni nodded, starting to grasp the idea. "Okay, so it's about matching income and expenses to the right time frame."

"Exactly," Minji affirmed. "Now, for which accounts to adjust, it typically involves things like prepaid expenses, accrued revenues, and accrued expenses. These entries help align our financial statements with the economic reality."

Hanni leaned back in her chair, pondering. "So, if we've paid for something in advance, like rent, we'd need to adjust that?"

Minji nodded. "Precisely. Let's say you've prepaid rent for three months. At the end of each month, you'd make an adjusting entry to recognize only one month's worth of rent as an expense for that period."

Hanni was starting to see the pieces fall into place. "And what about accrued revenues and expenses?"

Minji explained, "Accrued revenues are earnings that you've earned but haven't received yet, like interest income. Accrued expenses are costs that you've incurred but haven't paid yet, like utilities. Adjusting entries ensure these are accounted for in the right period."

As the hours passed, Minji patiently guided Hanni through examples, helping her overcome her confusion about adjusting entries.
Hanni's notes scattered around, but Hanni's understanding of the topic was growing.

Finally, as they wrapped up their study session, Hanni felt grateful. "Thank you, Minji. I was so confused before, but your explanations really helped. I'm still learning, but I'm much more confident now."

Minji smiled warmly, closing the accounting textbook. "You're welcome, Hanni." Minji said then she stood up. "I'm starving, how about we go down stairs and grab a snack?"

"At last! I'm hungry also!" Hanni said smiling.
As Minji and Hanni made their way
downstairs, the comforting aroma of home-cooked meals filled the air. They found Nanny Rose reheating their leftover dinner in the kitchen, her warm smile greeting them.

"Hello, you two. What can I prepare for you now?" Nanny Rose asked, her eyes twinkling with genuine affection.

Minji exchanged a look with Hanni and then turned to Nanny Rose. "You've been working so hard, Nana. Why don't you take a break? Hanni and I will make our own snacks."

Nanny Rose's face lit up with gratitude. "Oh, bless your hearts! You two are such sweethearts. I'll be in the living room if you need anything."

"No, Nana. Go rest to your room. I'll take it form here." Minji said smiling

"My sweet Minmin, Thank you. I'll take a rest now. Enjoy your night!" Nanny Rose said
With a wave and a warm goodbye, Nanny Rose headed to her room to enjoy a well-deserved rest.

Minji turned to Hanni, an eager smile on her face. "So, what kind of snack are we in the mood for today?"

Hanni thought for a moment before a mischievous grin spread across her face. "How about grilled cheese sandwiches?"

Minji chuckled. "Grilled cheese it is! But, I have to admit, you have to do it yourself. Do you know how to make them?"

Hanni burst into laughter. "You're in luck, Minji. I'm a grilled cheese pro!" She walked over to the kitchen counter and began

rummaging through the pantry and fridge.
Haerin watched in amusement as Hanni gathered the ingredients. "Alright, Chef Hanni, what do you need?" She said then it made Hanni giggle how Minji addressed her.

Hanni held up a loaf of fresh bread and a block of cheddar cheese. "We've got the essentials right here. Just need some butter and a skillet."
Minji pointed to the refrigerator "Butter's is in the refrigerator's freezer and the skillet is in the lower drawer by the oven."

Hanni one by one compiled the necessary items and set them on the countertop. "Great! Let's get started. First, we'll butter the slices of bread."
As Minji watched, Hanni expertly buttered the bread slices, her fingers moving with a grace that suggested she had done this many times before. "Now," Hanni said with a grin, "we just need to add the cheese and cook these babies up."

Minji grabbed a handful of shredded cheese from the refrigerator and passed it to Hanni.

"How much cheese do we put in each sandwich?"
Hanni sprinkled a generous amount of cheese on one slice of bread. "I like mine cheesy, so how about we go all out?" she suggested, earning a nod of agreement from Minji.

They carefully assembled the sandwiches, placing the buttered sides on the outside, and then Minji joined Hanni at the stove. As they cooked the sandwiches to a delicious golden
brown, the kitchen filled with the mouthwatering aroma of melting cheese and buttery bread.
Once the grilled cheese sandwiches were perfectly crispy and gooey, they plated them and took a moment to appreciate their delicious sandwich

Hanni grinned at Minji. "Not bad for our first grilled cheese, huh?"

Minji smiled in agreement, savoring the moment. "Definitely not bad at all. Thanks for teaching me, Hanni."

"This is for teaching me accounting" Hanni said then giggled. She looks at Minji who is smiling. She liked how Minji looks comfortable around her. She liked this kind of Minji more rather than the cold and introverted one.

They carried their plates to the dining table, where they enjoyed their homemade snack, savoring each bite. It was a simple yet delicious.