Confession

Chapter 48

Exams & Results
ARYAN

"Have you learnt all the accounting ratios?" Vini asks me. 

I hum in response while admiring her pretty side profile.

Today is Accountancy exam. We were revising all her notes in the sitting area of basketball court. My friends were here too, sitting just in front of us.

"And.... do you remember all the methods of goodwill?" She asks while turning the pages of her notebook.

I hum again even though I don't know what question or what topic she is asking. I had rested my elbow on the head of the chair and was adoring her beautiful face.

She nods and turns her head at me. "And do you know how many principles of management are there?"

I hum again and grin. She grins too and then suddenly hits my arm.

"Ow!" I rub my arm and find her glaring at me.

"What hmm? Are you even listening what I am asking? I asked you a business studies question and you are answering hmm. Today's Accounts paper. Do you know that or not?" She scolds.

"Y... yes." I nod hesitantly.

She sighs and shakes her head. "Please focus, Aryan. Only few minutes are left for exam. Atleast revise these accounting ratios."

She hands me her notes with a disappointment look and sighs again.

"Sorry" I mumble as I feel bad.

All these days, she did her best in teaching me all the subjects. She gave me all her notes, explained me each & every topic but I hardly gave attention to all of that.

I can't focus on any other thing when Vini is around me. She is all I have in mind. She is the one who has all my attention.

How can I even study when such a beautiful girl is sitting right in front of me?

I quickly learn some formulas and notes. I turn the pages hurriedly and go through all her 'before exam notes'.

I can't let her down. She did so much efforts for me. I have to score good.

"Done?" She asks with a sad face. I nod and pass her the notebook. "If partnership deed is not present then at what rate interest on capital is allowed?" She questions.

"No, interest on capital is not given to the partners if partnership deed is not there." I answer.

"And at what rate interest on loan is charged or allowed?"

"6%" I answer.

She smiles lightly. "Correct." She turns the pages and then questions, "Quick ratio formula?"

"Current.... no... no... no." I shake my head and try to remember the answer. "It's quick assets divide by current liabilities."

"And how can you get quick assets?"

"Aa.... current assets minus... inventories... minus..." I twitch my brows, trying to remember. "....prepaid expenses."

"Right" She smiles. "Now I have wrote these 7 steps on how to solve a comprehensive question of partnership. Just go through them once." She passes me her notebook.

"First find gaining & sacrificing ratio." I nod and learn all the steps. After learning she also explains me one comprehensive example from book.

"Tera aacha hai." Raghav says while glancing back at us. "You have a topper girlfriend. Whereas me, who never gets a girlfriend." He cries dramatically. "I think I'll die virgin. Zain! Do something..." He exclaims and shakes his shoulder. "...I can't die virgin."