ShrappyLog #7 – 12/11/2012

Well, look who it is, frag grenadiers! I know, I’ve been M.I.A.(pun intended) for a while, but I’ve good excuses. I’ve been so stressed from Finals and with this illness I’ve acquired from this 40 degree weather. Annndd, I’ve been watching Lost. That in itself is a good enough excuse to never write on here again.

Anyway, today I took my accounting Final and bombed it. I studied for it, but .. not as intensely as I did for my Math class or my previous accounting exams. I woke up with a minor sore throat this morning and a dizzying headache. I wanna see you try and study accounting under those conditions.


Merchandise inventory at the end of the year was inadvertently overstated. Which of the following statements correctly states the effect of the error on net income, assets, and retained earnings?
a. net income is understated, assets are understated, retained earnings is understated
b. net income is overstated, assets are overstated, retained earnings is overstated
c. net income is overstated, assets are overstated, retained earnings is understated
d. net income is understated, assets are understated, retained earnings is overstated


120 of those. Not necessarily difficult to understand, but too much to remember. It wasn’t fun. Watching Lost is fun. Playing online games is fun. Watching porn in the times you know it’s most forbidden is fun. Taking my accounting final wasn’t fun.

I got to school and purchased the pink scantron with 150 bubble blanks, and I entered my class with a bleak sense of hope. The “25% chance” type of hope. After all, it was a multiple choice final .. a, b, c, or d. Thinking of it that way makes it seem easy, but the Final is worth 20% of our grade. It’s no longer just a, b, c, or d. It becomes a “you should actually go through these questions thoroughly” test, and I didn’t go through those questions thoroughly.

So what am I getting at here? I feel as if I am making a joke out of today’s disaster, but I think I just overstressed myself to the point where I kinda don’t care anymore. I have a 91% in the class and I should be angry that I could possibly get a C and lose all of my hard work – especially in the class I considered to be my Kryptonite for so long. Am I just happy that I passed the class no matter what? Or am I “glad it’s over,” as Jabber puts it? Or am I just ill and not focusing 100%?

I guess it’s a combination of the three. I’m supposed to be keeping my GPA up as high as possible, but this illness has acted as a catalyst for my accounting studies, or lack thereof. Whatever the case may be, the moral here is to stay warm, keep your immune system tough, and stop. Fucking. Procrastinating. I’ll stop soon.

In the end, you’ll be able to discern the true, reasonable justifications for your failures from the everyday-excuses. The result of my feeble accounting study efforts can only be defended today with my excuses.

*BOOM* goes Shrappy~



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