Story of a Big Player from Gangnam

Chapter 15: Chapter 15. Gun-Ho Goo Started Studying Accounting (1)

Gun-Ho changed his mind.

“Right. What am I gonna do with the skills certificate? I will have a pay increase about 200,000 or 300,000 won with the environmental technician or welder certificate. I will still work at a factory. Fuck! Why not have an adventure myself? Whatever it is I choose to do, my life won’t get any worse.”

Finally, Gun-Ho decided to study computerized accounting; it was a firm decision. Gun-Ho had a fear of failure, of course, because he knew he was not good with numbers.

“I used to get a zero on my math exam in school. That’s why I chose a college of liberal arts over a college of natural science even though it was a low ranked college in the countryside. Also, I had strived for a passing grade in the civil service exam to become a level-9 government employee because I didn’t have to take a math exam for it. I have been trying to avoid math all my life, and I am wondering if I can handle computerized accounting.”

Still worrying about it, Gun-Ho made a call to a vocational school that offered computerized accounting courses. The school was located in Uijeongbu City; Gun-Ho couldn’t find any vocational school with the course in Yangju.

“Is it a vocational school? Do you provide a level-2 computerized accounting course at night?”

“Are you currently working?”

“Yes, I am.”

“We have two types of programs for students who are currently working: evening program and weekend program. The weekend program is already closed, and the evening program is still open.”

“What time does the evening class start?”

“From 7 to 10 PM.”

“Is it part of government-sponsored program?”

“Yes, if you have the Tomorrow Learning Card, you can take the class.”

“Do you accept male students?”

“Haha, who cares whether you are male or female? Anyone can take the class.”

“Is there any qualification requirement?”

“No there isn’t. It doesn’t matter whether you are a junior high school graduate or college graduate.”

“Ok then. I will come and visit the school soon.”

Gun-Ho checked the distance from home to the school. It was over 40 km round-trip; it was tight but it was still doable if Gun-Ho made some effort into it.

“I will have to spend extra on gas, but why don’t I give it a try?”

Gun-Ho got off his work at 5:30 in the afternoon. He was supposed to get off at 5, but with two 15-minute breaks in the morning and afternoon, he had to add 30 minutes. Production workers couldn’t go on without 15-minute breaks because of high physical work intensity. Companies varied in how they gave breaks during work hours, but usually, they gave a 15-minute break after two hours of intense work from 8 to 10 AM.

During work hours, workers were not even supposed to go pee because they all have to work simultaneously. When one was finished, it passed on to the next, so if one person stopped working to go to pee, then the next person had to stop his work as well until the first person returned. They picked up the work at 10:15 after the first break and at noon, the morning work ended. The afternoon work started at 1. They took a 15-minute break at 3; during this time, they went to the bathroom and ate some snacks like bread and milk. After the break, they worked intensely until 5:30.

“So I get off at 5:30. I then wash my hands, change my clothes, clean up a little, and return to my room at OneRoom. It’s 6:30 then. It will take about 30 minutes to drive to the vocational school, so I can get to the class on time. I won’t have time for dinner though. I will be hungry.”

Gun-Ho registered for the class in the vocational school. There were about 20 students, all females except 3. Gun-Ho was worried he would be the only male in the class. He felt relieved when he saw 2 other men.

“Since today is our first day of class, I will talk about basic accounting principles and fundamental accounting concepts.”

A female instructor started explaining; she looked about the same age as Gun-Ho. The class was somewhat interesting. On the second day, the instructor talked about the accounting cycle; Gun-Ho didn’t fully understand. When she talked about financial statements, and profit and loss statements, Gun-Ho found it difficult to understand not only the terminology but the concept too.

“You all understood the concept of a fixed asset, current asset, fixed liability, and current liability, right?”

“Not so sure.”

“Those who are not sure, please go home and read the handouts one more time.”

Gun-Ho had a hard time understanding the concept even after reading the handouts several times.”

“Gosh, maybe I shouldn’t be here.”

Gun-Ho doubted whether he had the aptitude for accounting. He didn’t even start the practical training, but he was already lost in doing accounting with account titles. He had no idea what debt or credit meant. They would start Recording and Retrieving Business Transaction next week, and maybe he should give up now.

Jong-Suk started giggling while talking with Gun-Ho on the phone.

“You started to learn accounting? You used to study for the level-9 government employee civil service exam. Is it doable?”

“I gave some thought to it. I don’t think I have the right aptitude for accounting.”

Jong-Suk giggled again. “Accounting is not for everyone. Even the commercial college graduates found it difficult.”

“But the women seem good at it. I don’t think they graduated from a commercial college.”

“I guess doing accounting involves meticulous record-keeping. Maybe that’s why women tend to have an aptitude for it.”

“What about you? How are you doing with learning welding skills?”

“Yeah, I am having fun. Now, I can do gas welding and arc welding.”

“Good for you.”

“Bro, you sound a little down. What’s going on? What did you do yesterday? Did you go there?”

“Go where? I was racking my brains all day.”

“Let’s go fishing and get some fresh air. It has been a while.”

“Okay. Let’s go.”

“Damn. You sound really down, and now I’m feeling down too.”

“Sorry man.”

Cosmos flowers at the fishing site were falling down. It was chilly and windy.

“The season is changing. It’s cold already.”

“Uh? Cheongdam Chairman Lee is already here.”

“The man is so into fishing too.”

Gun-Ho and Jong-Suk walked down the lake, carrying their fishing gears and bags.

“You are already here. How have you been?”

“Oh, Gun-Ho and Jong-Suk. It has been a while. How come you don’t come here often anymore? I didn’t see you last week.”

“Yes, we have been busy lately. We are going to vocational schools.”

“Vocational school? Good for you. What are you learning?”

“I am taking the level-2 computerized accounting, and Jong-Suk is taking welding skills class.”

“Computerized accounting? Oh, I see. You made the right decision. How’s the class? Do you like it?”

“No, not really. I have no idea what they are talking about, and I don’t think I have the right aptitude for it.”

“Haha. Is that so? Jong-Suk, what about you? How is the welding class?”

“Yes, it’s fun. Now I can do most types of welding.”

“Haha. That’s good for you. Gun-Ho, which part of computerized accounting do you find difficult?”

“The terminology used in Balance Sheet is new to me and it’s very difficult. During the hands-on practice training, journal entries were confusing as well.”

“Balance sheet is difficult... Do you know who created it?”

“Huh? The person who created it? Probably a famous scholar did a long time ago.”

“No.”

Chairman Lee shook his head.

“Neither a prominent scholar nor Ph.Ds from SKY commercial colleges.”

“Then who was it?”

“The balance sheet was created by people from a low class, the slaves.”

“What? Slaves? That’s unbelievable!”