Exam Post-Mortem

Since everybody seems to be mulling over their exam performances, I might as well join in. 

Yesterday was my first exam: Financial Accounting. I had over a fortnight to study for this subject, but I spent less than three days on it. Yes, I was mostly procrastinating during the two weeks, but I was more concerned with Audit. Financial Accounting (FA) has been pretty much the only interesting accounting subject I have came across in my five years at uni. Learning about debits and credits and how transactions are supposed to be posted to particular ledgers is boring – the duopoly of accounting software packages do it all for you anyway. Funnily, FA is highly dependent on efficient market principles, which resonated no interest with me the first time around in first year Introductory Microeconomics. I stuffed up the FA exam due to the two 15 marks calculation-based questions… Ahh, maths was never my forte, was it? It’s all too obvious it’s incorrect when the Balance Sheet doesn’t balance and you know the character in the question has acted irrationally, despite your calculated answers “proving” otherwise.

Tomorrow is my second exam out of three: Auditing and Assurance Services. It’s nearly 4pm and I have not done any much-needed study. Audit prompts a major pet peeve of mine. To do well in this subject, you can just rote learn. I really dislike such subjects because it doesn’t really indicate intelligence or knowledge of the topics. Plus, I don’t think I would be wrong in saying students schooled in non-Western countries probably have an advantage because from elementary grades, they are made to memorise whole passages of text to recite to the class, etc. Personally, I think I have a really good memory, but my memory is contextual and relies on relative objects and subjects. Therefore, it’s hard for me to memorise definitions line by line. Usually I don’t remember the keywords, but I know the concept, but since I don’t have the keywords, my answers are probably worth zero. Sure, in practice, i.e. at work, quick memory recall speeds things up, but seriously, it’s more usual to just refer a book or online source…

I’m hungry. I will get some food and then do some pseudo-study.

Posted in Uni

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