The Last Semester

Uni has started since two weeks ago. This is my last semester, by the way. Wow. Isn't it? I'm feeling quite anxious about it, but I might as well just enjoy my last couple of months studying. Therefore, I'm getting sucked in with uni works already.

The courses I'm taking this last semester are quite interesting, not to mention quite a heavy load for me. I've got a mountain of required and additional readings in my desk because all the three courses are theoretical subjects. Who would have thought that there are numerous theories behind accounting, which is called Contemporary Accounting Thought and Ethics? Even there's a taste of science in it. Social science it is. Well, I didn't think it that way.

I chose social study in high school and majored in Management for my undergraduate study. I did many accounting subjects before but none of it was theoretical based, nor was I told why accounting is included in social science. I'd rather sit and crunching numbers than memorising definitions and such. Although I may not be good in solving Math problems (God knows I hate it), but I'm good with doing numbers that are currencies. (I guess it's running in my blood, that talent.)

Anyhow, now that I'm actually majoring in accounting, I get the chance to learn the theories that formed the term. 

Apart from learning Contemporary Accounting Thought, I also get to learn about Auditing and Forensics Accounting. This is another new thing for me. I've always wanted to learn it and am aiming the path to become an auditor. People always cringe whenever I say that. Auditors work long hours and that it seems merciless. I know that because I've seen how my friends, who are auditors, work. I guess it'll suit me well. 

But. As I'm learning it at the moment, it's apparently quite overwhelming. I mean, all the terms and rulings and regulations and many more are very, very new to me. It's like studying Tax Law but without the numbers. Now I'm considering being a tax accountant instead. Well, I can just decide later what I really want to do. It's lucky enough if I can land a full time job right after graduate. 

Another course I'm doing is what-so-called "Accounting for Sustainable Management". In this course, I am given a new thinking about business and the role of accounting in the context of sustainability. It touches the social, environmental and financial. Or it is originally known as the "Triple Bottom Line". The other terms are: People, Planet, Profit. 

In simplicity, this course pushes me to critically think of how can business make profit while at the same time being sustainable. And the role of accounting here is to measure the sustainability. For example, the role of accounting in this context is to measure how much the social cost resulted from gambling business in numbers or currency. That is indeed a complex subject, but I'll get the hang of it. I have to.

I would like to talk more about sustainability in personal perspective, but it will be in separate post. Otherwise I might bore you to death with this lengthy post. Let's see if I can make it within this week. But sooner or later, I might have to write it out before the idea gets lost in the jumble of my thoughts.

Until next post.