I dislike my Sundays because nothing of particular import happens to me on these days (aside from chores) so it would be pointless for me to blabber about nothing of significance. Lol. Cognitive dissonance strikes again.
However, my brother did request me to elaborate the concept of certain variances so that kind’a lightened up my mood for a while. They’ve been discussing said topic for the past weeks, the most current relating to overhead. They’ll have a quiz tomorrow so he had to ask me in the last hour (we’re very complacent people).
In retrospect (forcibly extracted by the problem he wanted me to explain), I had a really hard time with overhead variances because I didn’t know we had to memorize a lot of formulas for it. Na-culture shock ko, in short, because I thought accountants only had to analyze exhaustively, not memorize.
I was bombarded by terms (4-way, 3-way, AFOH, BASH, BAAH, etc) that were alien to me and it took me a while (only until the review actually) to fully absorb them.
So, through thorough and proper exertion of intellectual effort, I was able to love this particular field of Managerial Accounting. Though I still get perplexed sometimes and it punches my pride in the gut.
I just hope my brother gets through it because I know it won’t be easy for him as well (although my worrisome presumptions have been oftentimes wrong since he still gets notable marks from the subject considering that I rarely see him study). Maybe he studies in secret, yes?
TL;DR I still like Standard Costing.
Cheers! :D
No comments:
Post a Comment