1/16/2005

Accounting and Creativity Do Not Mix!

When I was in high school I started composing poems; it was my creative outlet. This pretty much continued up to my senior year in college. I was always creative in everything I do. Even in doing my assigments in one of my dull accounting classes, Financial Reporting and Accounting Standards, I wanted to be creative. So my professor(Hi there Professor Larson) gave us an assignment on how to do accounting given existing accounting standards.

Easy enough, so I prepared my accounting treatment; how to book revenue and expenses given the scenario given in the assignment. Then I got creative! I prepared an accouting treatment that increased revenue and decreased expenses, resulting in inflated net income. "Oh what joy", I thought. It was a masterpeice! So, I gleefully submited my assignment to Professor Larson.

The following class, Professor Larson called me out in front of the entire class. He said, "Mr. Dijamco you get zero for the class assignment for not following the instructions." I argued back and said, "my paper clearly demonstrated my ability to apply existing accounting standards, shoudn't I get full credit?" Then he said, "Mr. Dijamco, in accounting we are not allowed to be creative, you get a score of zero for this assignment..."

I think that was the last time I mixed creativity and accounting! LOL

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Speaking of creativity here is a poem I composed:






A day that you wait an entire year for…
Constantly wondering how it would be this year…
Of course you hope it will be special…
But it has never been…
Will it be this year?

Alas it has come and gone,
once more…
Again that day…
Is a day you wait an entire year for…



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