There I was in the middle of the class, composed of college students who were in their 5th year of Accountancy studies. These were the cream of the crop and will be the school’s bet in the next CPA Board Exams. I handled NGAS (National Government Accounting System of the Philippines), one of the most boring subjects in the Accounting Program.

The class was rambunctious, with everybody trying to waken themselves out of the boring discussions. With the air-conditioning unit conking out again --- the heat became so hellish, that it prompted one student to open the door. Voila ---- the loud noise in the hallway wakened the class out of a stupor, with everybody facing the opened door to see if anybody got killed (!!!) LOL!

I shake my head and was about to quit. The situation was insane, ridiculous and even suicidal. I was about to call it quits, when I saw a young kid intently looking at me. He was busily at work with his calculator and doing the compute of what was on the board. He queried, “ Ma’am, I think the account entries should be the same as that of the other problem. There should be parallel adjustments to take into account entries on the provincial level and the receiver unit.”

I looked at that kid, and in a sea of chaos where everybody was turning into zombies --- this prof included, was somebody who was still graced with his accounting. His discipline was enviable --- no heat, sweat, noise, and chaos could get around it! I have noticed that since it was the 2nd semester that I have handled their class. I used to joked around that this guy, was the only gentleman among them; since his attention was focused on the subject matter alone ----and not on the pretty classmates around.

I have a ground rule whenever I teach. I tell everybody that when I am in front of the class, I am the only one “beautiful.” Hence, all eyes should be on me alone and what’s on the board. They find that most amusing; but if they only knew that it was my way of gauging discipline, they might have behaved a little better. This kid, followed that rule to the letter. The next time I heard, he passed the crucial CPA Board Exams this month with three others. I was not surprised, this kid deserves to pass. He is now one among the roster of CPA’s in the country today. Congratulations!

POSTCRIPT: The lovely girl beside this student, was one of the class Cum Laude, who would also be taking the CPA Board Exam next year.

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+Mar-Roman-Umali
+Avy-Jealeen-Santos
+NGAS
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+Accounting-Program
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+College-life

Photo credit: Personal collection

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