Chapter 38: Accounting Equation

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Let's go back in Accounting!
What will happened if the equation has change?

Let's go back in Accounting!What will happened if the equation has change?

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Jabba's POV

ONE DAY had passed and it's morning, I noticed something odd in this class.

Hindi magkatabi ang two love-birds. Sila Usthero at Ezebel. We got rumble in seatings. Pinagigitnaan nila ako. They used me as their barrier for them to split up and not seeing one's faces. This not our usual seating arrangement. I shifted my eyes to my right. Busy si Ezebel na makipagkuwentuhan sa mga katabi niya habang tahimik naman si Usthero sa kaliwa ko.

Ezebel = Jabba - Usthero

L = A - OE

Once we got change our position, nag-iiba ang accounting relationship namin. The Owner's Equity must be paired to its Liability because they are two types of a credit. Dapat magkatabi sila. The two term may seem similar but they have different roles to play on their relationship. Usthero is our capital in the equation while Ezebel is the liability we look forward to support. They are quite opposite, hence, they attracts as a couple but they are equally essential for balancing the equation.

I gulped.

Hindi lang iyon ang natatantiya ng aking mga mata. My peripheral vision won't lie. There's one thing I wanted to assure if I was right in my hypothesis. I tried to fall my pen accidentally above my armchair and waited for my expectation to happen. And to my surprise, pinulot 'yun ni Usthero at ibinalik sa armchair ko. Napalunok ako habang nananatiling nakatingin sa harap ng board at hindi siya nililingon.

That will be mean na nasa akin ang atensyon niya.

Literally.

Ramdam ko halos ang lapit ng mukha niya sa akin. Tinititigan niya ako habang ang braso niya ay nakadantay sa armchair. He was quiet while observing me like a bull dog.

I cleared my throat.

"My presence won't give a threat so stop wasting your valuable time watching me like a CCTV."

He didn't speak a word out of his mouth. Hindi siya umimik sa kaniyang kinalalagyan. Well, that's weird. What happened to this guy? Why is he not answering me? Trip niya ba ako ngayon para pagmasdan ang mukha ko? Ngayon niya lang ba na-realize na mas guwapo ako sa kaniya?

It makes me feel cautious in my stiff position by his awkward behavior. I know he has a special ability to read mind by seeing my actions. Mata pa lang niya, alam niya na ang nililihim mo. Therefore, I don't want to see him finding out my secret upon my open facial reaction. I need to be discreet. I need to filter out all my actions.

Dahil naghihinala na siya sa akin.

__(=_=)__

WE'RE AT the cafeteria.

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