Labor Day Weekend 2012

 

One day as an undergraduate I watched a scene I remember to this day. A student was standing in the hallway of the UT Austin College of Business office building.  He clearly was having difficulty with an accounting question in the textbook. Dr. Griffin, whose advanced accounting text was then in its fourth edition I think, happened by. The student hurriedly asked him The Question. Quickly Dr. Griffin took his unlit cigar out of his mouth, read the question and said oh, you just debti such and such and credit so and so. Having spoken he replaced the cigar, which he used to great advantage as a prop in class, and went about his way. I still recall though the student standing there looking at the text puzzled, his entire expression saying

How'd he do that?

Is there an art to mastering accounting?  What do I mean by that?  Take a look at Robin Wong's photography blog.  You will quicly grasp that Robin is an artist. Even his street shots look well
Screen shot 2012-08-31 at 4.50.49 PM
composed and lit. Why do Robin's shots look professional but yours and mine look like typical snapshots? What is the difference?  it is I think

talent

repetition

an artistic way of seeing the world

Professionals have that sense of 'how to do it.'  I recall taking my bicycle in with a flat tire. The owner of the shop seemingly threw my bike on his repair stand, spun the wheel, produced a tool from nowhere and next thing h I knew, the tire and tube were off the wheel. The whole thing had taken maybe twenty seconds, how did he do that?  Well practice helps a lot. As George Strait says, write that down.

I am interested in your take on these observations. What is the difference in the pro and the amateur, and how does one move up the ladder?

I took piano lessons as a kid and tried it again in college. I got to where I could play the notes in a recognizable fashion, but I was never a musician.  Jerry Lee Lewis plays the piano, he is a musician. He's a pro, I was just hitting notes on an instrument.

 

 

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3 responses to “The Art of Accounting”

  1. Annukka Hintikka Avatar

    All i can say that is a pretty good question,accounting in the world is really a difficult course or work in Finland country most of the accountant are in business world which is they are managing the finances of any business.

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  2. Lilia Costales Avatar

    You’ve made a good comparison of an amateur and a professional. However, it may also be the fact that we know that the person who took the picture is a professional. It has some kind of psychological effect. What do you think? On the other hand, a professional knows how to make the problem simpler, because they could’ve been doing their job for a long time already.

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  3. Parris Moretti Avatar

    Talent and dedication are indeed the main keys to expertise of professionals. As my professor in Accounting 101 always say: “Accounting isn’t a difficult subject. You don’t need to memorize the formulas; all you need to do is to understand and feel it, then everything else will follow smoothly.”

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