Chapter 2.3: The day I met you

As Ivy reached for her car keys, the thunder rumbled and poured the first drop of rain. She sighed as she slumped her shoulders and leaned at the side of the pillar.

"Friends, you're here again tonight. Are you missing me?" Ivy thought as she held her right palm out to collect some of the raindrop. She watched the rain pouring even heavier and decided a little music would be nice to take her mind off things for a while. Ivy plugged her earpiece on one side and played her classic library of songs which she created just for studies.

Her mind instantly spun back to her notes for accounts. This was one of the subjects she made sure to take up as it will be an essential knowledge and skill she needed if she was to run a business. It wasn't a tough subject but required a lot of practice and a strong understanding of its concept.

"First you start with the category; assets, liabilities, and equity. This is the balance sheet. Alright the basics. Then there is long term and short term. That's why current meant short while non current meant long." She closed her eyes in satisfaction of her memory as she recited the next line.

"Next, the nature of the accounts. Assets are on the debit side. Equity and liabilities are credit. Non current assets, usually basic ones are plant and equipment, property and investments. Current assets are debtors of trade and non trade, prepayments, cash and bank. As for non current liabilities are loans and hire purchase. Current liabilities would be creditors of trade and non trade as well as amount owed to directors, accruals and short term loans." She smiled and nodded with her eyes still closed.

Jason decided to take a break since there was another half an hour before the next agenda as he left the ballroom to take a walk at the patio by the car park. He chuckled at his luck when he saw a familiar figure standing by the pillar turned out to be Ivy. He stood by the steps of the patio's entrance, eavesdropping on herself mumbling.

"Equity." Ivy pondered long on it as it's the toughest for her to understand and decided to head for expenses first.

"Alright move on, profit and loss account. This records the expenses. Weird account but expenses are debit side as they were paid for. Hence, credit would be on the bank or cash under assets or if it's owed to a person, it's in creditors under liabilities just the same as purchases. Sales even weirder. Because money was received and debited to bank or cash hence it's a credit in profit or loss. If the sale was credit basis, then it would be debited to the debtor accounts." She paused for a moment.

"Perfect." She thought as she snapped her fingers in satisfaction.

"What about equity?" A voice came from behind as Ivy sorted out her thoughts to rest but was startled by Jason.

Ivy instantly rolled her eyes at the sight of him as she unplugged her earpiece. "There, the exact reason why I said you were rude. No courtesy." Ivy said while she paused her music player.

"Well, it's a public area. No one said you or I can't be here. Except you were seriously disrupting the privacy of others around you while memorising your dull concepts of accounts." Jason teased as he walked up onto the patio.

Ivy could feel her temper was rising to the tip of the highest mountain in the world. "You seem to have hearing problems don't you? The rain is freaking heavy out there and I was merely mumbling to myself. No one is around except you. Who knows if you're a stalker after all." Ivy retorted.

"It's funny how your friends are enjoying themselves but you're hardworking out here memorising your notes. Impressive young lady." He clapped his hand in amusement to further provoke her.

Ivy was too tired to debate any further as she decided the rain was lighter enough for her to slip into the car by the side.

"Mind your own business." Ivy snarled.

"Before you leave, take this. It would be a pleasure to work with you." He offered his name card and decided he could use a part timer to help out with his accounts administrative tasks.

Ivy turned around to face him and took the name card and read his consultancy firm's name. She pondered on the opportunity he could offer but thought it could be a trick to get back at her.

"You gotta be kidding me. Why on earth would I ever work with you? You're really a nuisance for being such an insolent and rude fella. I wonder how your poor clients stand your attitude. Is your profit deteriorating? Check your cash flows. Maybe you don't even have enough to pay your staff's salary or salvage your business's future as a matter of fact." Ivy knew she was crossing the line but she didn't care as she didn't want to be associated with him at all.

Jason was enjoying it. He attempted to explain many times but she just did not give it a chance. Besides, he enjoyed listening to her point of view and each time it had gotten him by surprise for such a young age girl to understand how a business runs and most importantly, pointed out his business current crisis and weak points. He indeed ran into some issues with expansion of his small consulting firm. He was trying to get more big events from clients or a collaboration or new investors but to no avail.

Ivy waited for his response as she watched his poker face and decided to push further to burn their bridges. "What now? Do you have a girlfriend?" He shook his head as though caught by surprise after zoning out for a moment.

"See, even more reasons for me to not deal with you. Guys like you do not even deserve a girlfriend." Ivy snorted while attempting to run to her car which she knew was more than enough to ensure there was no turning back at salvaging their relationship.

"Are you sure it is your car or are you pretending it is your car?" He teased again while chuckling, knowing she was about to leave after zoning out at all the points she threw at him which hit the right spots of troubles he was facing including the personal attack.

Ivy cursed under her breath that the car was to be operated manually without any remote as she ran to unlock the car with the keys and slipped in. She was taken by surprise at how he could go on getting on her nerves and chuckled as though he enjoyed teasing her.

Ivy swerved the car to a reverse gear and stopped in front of him before changing to the drive gear. Before she drove off, she rolled down the window and pointed her middle finger at him.

He clapped in satisfaction as though he knew Ivy would be watching from the rear mirror which she did and was so pissed off when she rolled up the window.

Ivy sighed in relief as she slowed down the car to cruise home after quite a distance she drove. "Oh, what a night!" She let out her frustration while she let her mind wander back to when the commotion first took place.

It was agitating at first but she realised it was funny that she mistook him as a hotelier or even a bellhop at first. She admitted she was rude for not checking since she was too engrossed in sending a text message to Belinda.

"Why on earth did you do that Ivy?" She asked herself as she chuckled while enjoying the peace and serenity again. However, as she enjoyed the sight of light drizzles on her car's window pane, she noticed an unexplained emptiness in her solitary life which she used to enjoy.