What's with me and ABNORMAL costing???

Some of my friends wanted to know why I was very particular about abnormal cost accounting in my previous post. Well that gives me enough stuff for another post. It was just our second cost accounting class and we were supposed to have done our daily lessons before going to class(obviously).  The Prof shot a volley of questions at the class, one after the other. I was too well prepared, so in order to avoid his eyes, I kept scribbling in my book. I was just darkening the date over and over again, but then I wanted it to look as if I were jotting down some real important points that I got cleared just now, at the question answer session. I was feeling triumphant thinking I had successfully avoided his attention. And lo!, the voice, "Madam, How do you account for abnormal costing?" I looked up in dismay realizing that I was the Madam who was supposed to answer this question of his.

I knew from what I remembered of the last class, that there was normal and abnormal costing and that one of them was avoidable and the other unavoidable and also, that one of them was to be charged under factory overheads and the other under costing P&L account. But my mind seemed to be shying away from doing any match the following at the moment, or was it scared by the unexpectedly posed question? Well I hesitated, but murmured out, "Factory overheads". He smiled at me  and said,"Be confident. Why are you not sure of your answer? You are correct." I hesitated, but then coaxed a smile somehow.

The next moment the whole class stroke off what notes they had taken down in the last class and jotted down the new gyan imparted by me. I did not even dare to look into my copy for I was almost scared into a statue. And then he went on,"How many of you think she is right?". Obviously, there was a majority number of hands dangling in the air because he had approved my answer. And then he questioned some of my friends one by one as to whether they approved my answer or not. Some said they were not very sure and the others said that they were confident I was right.

And then the clouds poured down and the thunder sounded, "So you did not understand whatever I taught you in the last class, or you did not do your lessons". It could very well be either or a good share of both. Anyways the curtain had come down on half an hour of gaming and everyone was once again busy striking off the gyan that was imparted to them a few minutes ago and the story does not come to an end there. After the class, there was not a single person in the class who did not scold me for having untidied their neat copies(:P). And what did it do to poor me? Wake me up in the middle of the night and ask me where to account for an abnormal loss, the answer would be hot and ready on my lips,"directly to costing P&L". Thanks to Sir for having played that game, I did get my basics in cost accounting firm and will never ever forget them.

Title-LESS Post...

Freedom of thought, freedom of expression...thank God the world has provisions to allow all this trash that I put up here. Else I would have been thrashed by my friends real long ago. Every time I feel like doing something of my choice this is where I come, not hoping that anybody would read through all this trash, but simply because I enjoy putting it up here. Today I have nothing in particular to talk about, as always, but still I want to write something very badly.

Yeah, maybe I could tell you about what has been happening back there at home in my absence, only the good ones. To start with, I will be missing at least a 1000 weddings in the coming two years( To be noted: I have already missed a 100 in these last 5 months). I get just a 6 day vacation(hate to call it so, but then that is what it is supposed to be...the VACATION or rather, the term break) once in 3 months and no relative or friend, how close or distant is going to wait for my vacations. My best friends, my cousins, every young gal and boy back there seem to be in a hurry to get married within 2 years, and I am going to miss so much during my stay at helL. I have absolutely no scope to make complaints here, but can only wish those people tying knots a wonderful life ahead. And what if I am not physically present at the wedding, my heart and soul will be taking a leave from IIM(helL) and flying all the way down there to be a part of the celebrations. I don't think they would really mind missing a class or two. That should be categorized under globe, if, according to my fellow helLmates, but then I still have to work a lot on churning out productive globe. My globe subjects are complaining big time.

There are other occasions too that I have already missed, for example, when I went home last I saw faces that I had never seen before, new born babies every where. I do get the news when they arrive, but then they grow so fast that the last time I went home, I ended up telling my Mom, "How fast these kids grow!!!" and felt like an awkward granny. And she went like,"Okieee, sounds interesting".

But then it always feels good to share the happiness from so far away. It feels kinda grown up to say,"I am busy dear, loads of work, and exams, and projects, and assignments, and blah blah blah" even while I am only busy watching the latest movie on the torrent. That was just a joke. I never really said that to anyone until and unless I was actually weighed down with work. On that dry joke, I go back to my work and for a change I am not apologizing for having put down so much of trash here. You can account for the lost time as opportunity cost or sunk cost. Your call. At this point of time, do not forget to remember the basics instilled in us by our Dear Friend aka Big Brother. Considering this as an abnormal loss, it should be directly going into the costing P&L account. I just love these time wasting tactics..... :D=I

Hearty Laughter :D

It felt so good laughing heartily yesterday, felt like it had been ages since I had laughed like that. It was the movie "Ajab Prem ki Gajab Kahani" which put me into fits of laughter, and also the company of my friends, who took me to the movie. I do not remember the last time I laughed and actually enjoyed it. Thanks to my classmates for the idea of going to the movie, else I would have simply invested a couple of hours more for an afternoon nap and missed a nice chance to laugh.

Suddenly last afternoon, while falling off my chair laughing, I realized that I had not behaved this way for a real long time now. My stomach was aching so badly, probably because they had forgotten how to flex muscles during the laughter process.Since the last time I went home, I have been trying so hard to keep myself together, I always kept feeling that I was probably losing out on everything. Studies is something that I had never faltered in, but now even that seemed to be going wrong for me and maybe I could attribute this slump to the unexpected happenings that gave a lot of expectations and then just faded off seizing along my happiness too.

Yesterday there we were, laughing away like kids. The movie was all slapstick comedy and had some good humorous sequences too, but probably should not be tried by those serious souls who find the cartoons too silly or boring. It almost felt like watching a Tom and Jerry show and the sight of people falling off their chairs laughing, accentuated my laughter all the more. It felt good to be laughing like a careless kid, away from all the tensions and worries of life. And the moment I realized that it had been a while since I had had that kind of a hearty laugh, I decided that I have to invest more time into flexing my face muscles from now on, give some time to myself probably and my dear and near ones, do stuff that I like doing, and maybe even spread some smiles. Thanks to those friends who helped bring back the smile. :)

Tension Tension Tension

Tension is the poison that affects every single person who has a penchant to waste time in apprehensive anticipation.

- Another lesson that life has been trying hard to teach me all through. I was just wondering how many cumulative years of my life I have already invested in this wasteful activity and I still did not bother to right myself any time. Every time I decided to mend myself there was this dark faction in my head which held me back, creating voids to pave way for new fish market kinda group discussions out there. But I am holding on tight this time around, else I might end up insane. Why waste this beautiful life drowning oneself in this vast expanse of fiery whirling thoughts? There are lots of other stuff one can invest time in and expect fruitful returns. Of late I have been getting tensed so unnecessarily and also wasting a whole lot of my priceless time in the process. This evening I was feeling so horrible that I really needed some change. After taking a nice walk in the foggy weather and chatting with a couple of friends, I realized that life is not that bad after all. There is so much more to do here. It is just that people end up taking themselves too seriously at times. Probably it is time to revolutionize my way of looking at life. Looks like I am developing an interest in philosophy, that gives me more reasons to bore you people now. But I have cut down to smaller posts at least. Now that is obviously a sign of improvement, you gotto thank me for that. ;)