First Place

Right after our unplanned but very fun trip to DC, I had been in town for only 1 hour and I was waiting for class to begin. The name of this class is Accounting Theory. It is a Masters Level course that lasts 8 weeks long to accommodate the Accounting Grads who need 3 credits and can't take any classes until after March 15th. The reason we can't take classes before March is because we were all doing full time internships. So last Wednesday the professor sent us an email that said, "you all have an A or B. If you want to know which one, come see me." So I was too busy to do that on Thursday because we were getting ready to go to DC. (One of the errands was to go through Stamey's drive-thru and purchase some Eastern Carolina Barbecue.) And besides, who cares? I might have an A. If not, I will still pass.

So one of the classmates says, "hey guess what?" I asked what. She was one of the many who had the time to find out her grade. She said that she was told that she has the second highest grade in the class. She was upset and wanted to know who was ahead of her. The answer was Bevan. The Professor simply explained that "Bevan participates in an intelligent manner and that even though I disagree with him, he formulates his arguments in an intelligent manner." I guess that explains why he never cut me off from speaking in class. She congradualted me and I felt pretty smug. I like feeling smug. Especially around a bunch of others who have higher GPA's than me. So for the last day of class, I thought, I could just put my head down and say nothing. But of course, the people presenting on pensions said something that wasn't true so I had to correct them. And then the people presenting on derivatives gave a scenario where a a ski resort owner will give 33% of his profits to a ranch owner if it snows more than 60 days. And if it snows less than 60 days, the ranch owner does the same. I couldn't resist, ski resorts don't make a profit. So either way the ski resort wins. Because giving someone 33% of a negative number means they give you something.

This is one of the few subjective classes I have been in. I like it because it does not allow morons to slip through the system. I think at the Masters level, it is appropriate to punish those who make untimely or inane comments. In fact, it should be done no later than the 5th grade.