Accounting is really easy. It is not rocket science. In fact, your regular accountant may be, as the popular tv game would say, not as smart at your regular fifth grader.

If you don’t believe me, ask him on the spot what’s the sum of 21 and 18. Or any other pair of 2-digit numbers at that. Chances are he will still punch the thing on his calculator before giving an answer.

Read the full post at Pinoy Seminars.