Accounting 101 with Very Interesting Metaphors

INT - COLLEGE CLASS ROOM - DAY

Professor Simin, a 45 year old thin greying short balding man with a pooch - Accounting 101 course walks to the front of the class.

Professor Simin: Welcome to Accounting 101. You'll quickly learn that I am full of very interesting metaphors and analogies that will really make this subject come alive for you.

Accounting is like what your mom does when your mom keeps up with your girlfriends. Either you love it or you hate it. But either way good for you.

By the end of the class you'll really learn about how to read a cash flow sheet. Cash flow sheets are like when your mom, buys groceries and when you eat them, and then whatever is spent on waste management.

The Balance Sheet is a lot like when your mom is consumed with keeping track of the number of times you forgot to take out the trash and she reminds you constantly!


Class member 1:
Excuse me professor, I am failing to understand your metaphors and how they relate to accounting. I am going to be an accountant so I really need to understand it. 

Professor Simin: Oh, sorry, sometimes I get carried away with my examples. I am glad that you are going to be an accountant. It is a very rewarding job with high pay and good job security.  

Speaking of good job security, you will keep your job even if your mom comes out to your job and tells your boss that he needs to make sure that you eat your veggies and to not hang out with Larry that bad influence in accounts payable.

Class member 2: I am sorry, but you are distracting us from the subject again. Can you get back to the basics of accounting?


Professor Simin: Gosh, I apologize. Let me just bring in my mom to finish teaching. Shes tired of waiting in the closet.
Professor Simin opens the closet door and out comes a gray haired bent over little lady.

Mom: Ok Class, lets open our books to page 21, The Income Statement, This reminds me of how my son spends all his income on video games.