[15] Life with Calculator

If you’ll decide to pursue ABM as your strand, having calculator is a must.

Calculator is a device which can help you in having mathematical calculations.

Through calculators, we can avoid the hassle caused by solving mathematics using paper and pen.

Calculator was considered to be one of the smartest inventions of all time. Just by inputting numbers and pushing the command button, a mathematical question will be solved in an instant.

Usage of Calculators can help us in studying Accountancy more efficient and accurate

With this device, we can spend more time in analyzing than in computing. It saves time.

We, ABM students, don’t commit into a relationships.

We are in a relationship with our Calculators💖

[14] A Mess: Debit and Credit



One thing that we find hard on our first days in studying Fundamentals in Accountancy, Business, and Management is knowing the difference between Debit and Credit.



If you’ll take the ABM strand, you should know this as early as possible to avoid misconceptions.




Debit and Credit are entries made in accounts ledger to record changes in value resulting from business transactions. As an ABM student, you should master this to avoid confusion.




When accounting transactions, we record numbers in two accounts, where the debit column is on the left and the credit column is on the right.



The debit amount is usually listed first and will be entered on the left side of the general ledger account indicated. This tells what you have owned or earned in exchange of something.



The credit amount is listed next to debit and will be entered on the right side of the general ledger account indicated. This tells what you have owed or loss for gaining something.



Debits and credits balance each other out —if a debit is added to one account, then a credit must be added to the an opposite account.



Debit and Credit isn’t just about cards which can help you with your shopping. For the ABM students, debit and credit makes journalizing and posting more complicated.

[13] Creativit…ih?



I always thought that I have a creative mind; that I am creative.



I used to love Arts. Few of my past time was making portraits and practicing calligraphies. I also tried writing poems and some short stories.



But unluckily, ABM strand has no room for Arts. This is why I hesitated to enter this strand before enrolling.



I thought that I won’t be able to use my ‘creativity’ in studying as an ABM strand.



But favorably, creativity is somehow related to business.

source: Adzuna



As Linda Naiman said,Creativity is the act of turning new and imaginative ideas into reality. Creativity is characterized by the ability to perceive the world in new ways, to find hidden patterns, to make connections between seemingly unrelated phenomena, and to generate solutions.”



Even if ABM involves no art, I’m still able to showcase my creativity in some situations.


Recently, I am challenged to make a gown sketch for my close friend’s theme wear in a pageant. Even though it is hard to execute it, through the help of some friends, we made it successfully.



Making group activities and tasks can also tell that I have creativity within.


It made me realize that creativity is not just something about arts, but about making things possible.



Somehow, I can still call myself creative. 🤣