accounting continued

No, I haven't found out if I failed the accounting final or not. But, I did attend a birthday dinner tonight. The person who organized it has ac accounting background. After I got home from dinner, I got the following email.

Hey, double-double... Kim Kian's Birthday Bill. The damage is CHF 56 each.

Dinner = 1121

Zara = 110

Total = 1231

1x Ayin

1x Kenji

1x Maria

1x Lili

1x Paru

1x Woo

1x Anthony

1x Stephanus

1x Pierre

1x Sia

1x Steve

1x Fei Peng

1x Jie

1x Leizl

1x Nicolas

1x Rohan

1x Sabahat

1x Aaron

2x Carlos

2x Stephan

Total = 22 x 56 = 1232

DR Aaron's cash at bank

CR Accounts receivable

Nice to balance the accounts at the end,

Aaron.

Ok, so I was ready to pay Aaron the 56 francs tomorrow. But I couldn't stop cracking up after I saw the next email from another classmate who is an auditor.

Hey, if my audit is right, the account doesn’t ‘balance’

DR Aaron's cash at bank 1232

CR Accounts receivable 1231

CR Aaron’s profit 1

You’re banking 1 franc profit!!!!

This is what MBAs do in their spare time, I think. I totally missed it, never bother to question it for a minute. I guess this is why I will never be a bean counter.