INTRODUCTION Before the concerned entity takes the Comprehensive Exam Level I for Accountancy students, the concerned entity would like to declare that she has conferred with the people who have control over matters concerning her academic expenditures as well as with those who have significant influence regarding the possible impairment of her capacity to provide future economic benefits if she remains as an Accountancy student.
OBJECTIVEThe objective of this pronouncement is to provide readers of this blog why the concerned entity who, from this point forward shall be referred to as "Grace", has decided to cease being an Accountancy student.
SCOPE1. This pronouncement deals with:
** The reasons why Grace took up Accountancy;
** The telltale signs of disinterest in the course;
** The assessments of highly qualified experts on Grace's condition and the probable effects on her general well-being if she continues to take up Accountancy and;
** Grace's reasons why she wants to stop being an Accountancy student.
2. This pronouncement does not deal with:
** Reasons why Grace has not updated her blog for quite sometime and;
** The foregoing events before this pronouncement
3. The preparer of this blog shall disclose the foregoing events before this
pronouncement in another entry.
DEFINITIONS4.
Comprehensive Exam Level I is an exam given to all incoming third year Accountancy students. This exam aims to
enhance the chances of accountancy students to pass the CPA board exam (according to the Chairman of Accountancy).
Control is the power to govern the concerned entity's financial resources as well as major decisions.
Significant influence is the power to participate in the decision-making of the concerned entity.
Future economic benefits refer to the potential or capacity of the concerned entity to contribute to the cash flows of society.
WHY ACCOUNTANCY?5. The prospect of earning a lot of money is one of the reasons why students choose their courses. Grace is not exempted from this.
6.
"CPAs can wear many hats." That's what the prospectus said. The ease of finding employment in the future is also another reason why Grace took up Accountancy.
7. Her parents are CPAs. The preparer of this pronouncement trusts that the readers of this blog understand this statement and therefore would not provide further explanations.
TELLTALE SIGNS OF DISINTEREST IN ACCOUNTANCY8. The preparer of this pronouncement believes that an entity is disinterested in Accountancy or any course for that matter if the entity shows majority of the following signs:
** The entity looks forward to the bell's ring every time the entity is in a major subject class. This is evidenced by the number of times the entity looks at his/her watch.
** When the entity studies for major subjects, the entity looks for situations (or in thee most severe cases, create situations) that would keep the entity away from studying.
** The entity would spend more time studying the minor subjects.
** When the entity studies for a major subject, it would take the entity a long time to flip to another page.
** The entity would feel sick minutes before entering a major subject class.
** The entity spends more time looking at the bulletin boards of other departments than that of his/her department.
** The entity would constantly daydream about another course.
** The entity has a prospectus of another course.
** The entity is not happy.
ASSESSMENTSPhysical Assessment9. Grace, the entity in distress, constantly lacks sleep from studying. This is evidenced by her darkening eye bags as well as the pimples on her face. Her lack of sleep also results into crankiness and irrational behavior that would greatly affect her general welfare.
Mental and Psychological Assessment10. Based on this pronouncement alone, you can see that the mental well-being of Grace is in danger. This is further proven by the way she uses accounting terms to relate to ordinary everyday events where accounting bears no significance at all.
FROM THE CONCERNED ENTITY HERSELFLet's go straight to the point: Accountancy is not for me. My continuing involvement with the course would not only result in unnecessary outflows of resources embodying economic benefits, it would also result to probable mental, physical and psychological trauma, as assessed by highly
qualified experts on the matter (my brothers and sister). Their assessment can be read in paragraphs 9-10 of this pronouncement.
OTHER CONCERNSThis pronouncement is still open for comments, suggestions and reactions.