I complain..

Because I only know debit and credit

Because I only know assets and liabilities

Because I don’t like bad debts

Because I don’t like allowance for doubtful debts

Because accrued and prepaid are confusing

Because I hate it when the balance sheet does not balance

Because I don’t know where to put current asset and non current asset

Because I don't know what to do when Jaya Trading can pay 60% of their bad debts

Because sometimes they didn’t separate carriage outwards and inwards

Because I don’t know what to do with unpaid salary

Because I just knew purchase goes debit, sale goes credit

Because I don’t know what to record in balance sheet

Because income statement is very confusing

Because there are three rows in balance sheet

Because sometimes they didn’t mention closing inventories

Because depreciation comes in two methods

Because accumulated depreciation is a different case

Because if David took out money for himself, that is a drawing

Because paid in advance is prepaid

Because haven’t paid means accrued

Because prepaid means you add, accrued means you minus

Because equity and capital is actually the same thing

Because having to do ledger is very tiring

Because in ledger, debit and credit become confusing

And I’m not very good in complicated calculations

And I don’t like the sight of calculator that much

And I can’t easily remember all the formulas

And I hate to draw ledger account

And I hate to record in income statement

And I hate to balance the balance sheet

Because I just wrote surprisingly 30 things.

And that’s why I hate ACCOUNTING.