“Any man who...uses his own brain too little falls into the lazy habits of thinking”
John in
his second year at the university was a master in the balancing of accounts,
bank reconciliation statement, preparation of Trading, Profit and Loss account,
the Balance Sheet (which is now known as Statement of Accounting Position as
modified by the International Financial Reporting Standard, IFRS) and other
accounting processes; his academic feat was known by all. But James, who was in
the same class with John, struggled to keep his head above water as regards
academics. Both were studying Accounting at the university.
