Audit Exam

Jan 11, 2009 12:35

So I was working away through my last study chapter for the Auditing Exam this morning, when I felt something tap my shoulders. Now mind you that I was listening to a lecture over headphones at the time, and with as rapidly as the professor speaks I can't really hear much else going around me. Since our cats have a habit of climbing my chair and batting at my headphones while I'm wearing them, I just assumed it was one of them and turned around to bat back at her. However, I turn and see a human hand on my shoulder. Before my brain can register that its probably just Kami, I let out a yelp and slide back the other direction. My heart was racing, and I must have had a funny look on my face because Kami looks like she doesn't know whether she should laugh or be worried. Really, you would think that by now my wife would know not to sneak up on a person that suffers from Necroanimusphobia (fear of zombies). It really not good for either of our healths.

So anyway, I'm pretty much ready for my last section of the CPA exam, which I'll be sitting for Tuesday. If all goes according to plan you should see me posting many happy things here about the middle of February. Sadly, since I'll be in the middle of tax season at that point I won't really have the opportunity to celebrate, but just knowing that I won't have sit for any more exams will be worth it. Plus finally getting to add the "comma CPA" to my business cards will just be awesome.

I did have an interesting moment while reading today where my accounting life crossed paths with my gaming life. I was reviewing some auditing terminology, and I came across the word "kiting", which caused me no end of confusion for the rest of the time I was reading about it. Those of you who are gamers probably already figured out why, but for the people reading that do not game or are not familiar with obscure accounting terminology, here are the two definitions:

Kiting (accounting) - to transfer money from one bank account to another, but not record the decrease in cash to the first bank account, thereby falsely inflating the amount of cash on hand.

Kiting (gaming) - a popular method of killing mobs (monsters) by staying at a distance, using ranged attacks, and running whenever the enemy comes near. (taken from Wikipedia)

As you can see, they don't really have much to do with each other, but they're getting terribly jumbled in my mind right now, which is something I don't need after all of the other facts that I've had to cram in lately. Hopefully the term won't come up on the exam, because I'll probably freak out.

Well, that's about all I have to say that's worth mentioning, other than Kami and I went and saw the movie "Doubt" last night, and it was amazing. Each of the three main characters is played to absolute perfection, and you get to see deep facets of their lives in only a short amount of time (I think the runtime for the film was about 1 hour, 40 minutes). I highly recommend this to anyone looking for a serious film to watch. Even the subject matter of the film is handled very carefully, and presented in a way that it can be talked about freely without ever really talking about it.

Alright, I'm off to game for a while.
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