Wednesday, February 24, 2010

Blah.

It's inevitable that my grades would start to slip now that I'm studying so much for the CPA exam, but I didn't think I'd feel the pain as quickly as I have haha. I took a midterm awhile ago that was worth 45% of my grade (yeah... whatttt...) and I really didn't get it. I truly, truly, did not understand over 50% of the material going into it... it was all horrible statistics and stuff. But I didn't care enough to really learn it, especially since I'm cramming for the CPA. Aaaand we got our grades back today... 71%. Like... that is FORTY FIVE PERCENT OF MY GRADE in that class. Which means... basically impossible to get an A. Or almost even a B at this point, considering the final is cumulative and ALSO worth 45% of my grade.

:( I don't know what to do. I can't afford to study for the CPA exam any LESS than I'm studying now. There's no way I'm going to get it done in time if I do. Luckily I don't really have any exams coming up until finals... even then, I don't know how much time I'll have. Yikes.

Spring quarter cannot come soon enough, when I'm only going to be taking 12 credit hours!

Tuesday, February 23, 2010

"Gold, silver, and other precious metals, and meat and some agricultural products are valued at net realizable value, which is net selling price less costs of disposal. In some exceptional cases, such as precious metals having a fixed determinable market value with no substantial cost of marketing, inventory may be stated at the higher market value."

omgggg I don't careeeeee. When am I EVER going to have to account for precious metals or farm products? Oh, I don't know, perhaps NEVER?

eff this.

Tuesday, February 16, 2010

Study Break

Okay. I'm interrupting my CPA studying to bring you this RIDICULOUS note.

So, since the CPA exam is absurdly difficult and confusing, and they're always adding new questions to the review software, questions come up from students all over the country about the lectures and the review software questions. So Becker (the review course I'm using) has a 'knowledgebase' where they post updates to their questions and the textbooks. Sometimes they post corrections to mistakes they've made, and sometimes they post clarifications on really confusing questions.

So I was confused about a question, and - surprise - it was on the knowledgebase.

This is the end of their clarification: "If we had divided, we would have computed 250,000 franc / $.20/franc, or franc / $/franc, and we would have ended up with franc2$, which makes no sense whatsoever, even on Pluto, back when Pluto was a planet."

This is legitimately what I deal with on a daily basis.

Other gems from the Becker review course (yes, I keep a word document open and I write down these quotes during my studying):
  • If a shareholder dies, who cares?!
  • Let's go back to the notes. Don't you feel sorry for your friends and family right now? We're off doing something else. Maybe they're sleeping, taking a nap, out drinking, doing something, while you're enriching your mind, right? Going to be a big time CPA. Just think about all that money you're going to be make, right? Big car you're going to drive, nice house you're going to live in. It's going to be a good time.
  • Okay, next page. Multiple step income statement. Here's your date for Friday night. Whatever you were going to do, you need to cancel those plans immediately.
  • Your life, while you're studying for the CPA exam, you having fun while studying for the exam most definitely should be an extraordinary item. It'd better be both unusual and infrequent. (Yes, this is an accounting joke. For something to be considered an 'extraordinary item' it has to be both unusual and infrequent in nature. Gag me.)
  • There's an inverse relationship between your happiness and your likeliness to pass the exam.
Great. Great.

Monday, February 15, 2010

It's been awhile!

It's been awhile since I've updated. Let's see...

I got to see Donny this weekend, so that was a huge perk, to say the least. In this crazy, mixed-up world we live in, it's so unbelievably calming to know that there's someone right there with you every second of the way, even if they're not physically with you. And when they ARE with you, it's even better! We didn't do anything spectacular... it was our SIXTH Valentine's Day together, though!! How insane is that? But yeah, we kept it pretty low-key, as we do for pretty much everything in our lives haha. On Saturday we woke up, made brunch which was nice, then headed to his house in Westerville to hang out for a bit. It's always nice to see his family, too. Then we headed towards Polaris to buy him a camera for Ecuador (!) and then it was off to Olive Garden at 4:15 haha. We knew it'd be crazy the day before Valentine's Day. We only had to wait 20 minutes (they told us 45), and our server was hilarious. My chicken alfredo was delicious, and I don't care that our server made fun of me for "getting what I always get." Yum. Pluuuus infinite breadsticks. Pluuuus delicious wine that Donny didn't like so more for meee!

After dinner, we went to World Market, got a bottle of wine I knew we'd BOTH like (white zinfandel... my all-time favorite wine), then went to see Couples Retreat at the dollar theater (what uppp). The movie was pretty good... not everything I was hoping it to be, though. Then back to the apartment where we watched the Olympics and drank wine and traded Valentine's Day cards :) And then we went to bed early because we are old. Ha.

Him leaving on Sunday was even harder, knowing that he's going to be in ECUADOR in less than two weeks! He's going with other people in his program (it's like... through his program) for their spring break... but they are going to actually be gone for more like almost two weeks. He'll basically be in the jungles of Ecuador doing sustainability stuff (what that means, I have no idea). He's turning into quite the world traveler... by this summer, he'll have passed me in countries visited! (I've been to England and Italy... he's been to China and soon Ecuador and India... his countries are more legit than mine, anyway.)

Coming up:
  • seriously concentrating on the CPA exam. I didn't get off to quite the amazing start I was anticipating. If everything goes well, I'll take the first test in less than 2 months... AHHHH.
  • Kiley coming home for a bit!! And our Oscar party!
  • hopefully surviving finals
  • SPRING BREAK! I'm starting it off by flying to Atlanta to see JAMIEEEE and then I'll come home just in time for my dad's birthday, then it's off to Pittsburgh to spend time with Donny!!
Today was a bit of a bummer, though... I didn't sleep well, I've been experiencing a few health issues, I got DEMOLISHED by my assurance midterm (like... literally did not even answer some questions), and then the snow happened. Getting home took 40 minutes when it usually takes 15 at the most. Katie and I had to cancel our plans to see Valentine's Day. AND to top it all off, OSU won't freaking cancel class.

Really, the worst part of the week is over (the assurance midterm) so I should just concentrate on being HAPPY that the rest of the week should be somewhat better. Phew.