Chapter 3

Kyle's Pov

"Hi good morning I'm Kyle Edward Austen half Filipino and half American 20 years old son of Michelle Austen the president slash owner of this University" I introduced myself to all of them

"She is Mrs. Austen's son"

" Owned by the University "

"Ok Mr. Austen have a sit"

I walked and sat on the right side in the second to the last row by the window and near the air con

For my sleep to be fine

"By the way I'm Dian Hoffman I will be your teacher in fundamental in accountancy business and management" introduced our teacher

Tsk im not interested in her

I put my bag on my desk and put my head down while closing my eyes

"Mr. Austen"

"Mr. Austen"

Who is this disturbing my sleep??

"Mr. Austen!"

"What?" I said

" Its your first day of school here in Austen University and then you will just sleep in my class?? " she said

I saw that my classmates were staring at me

Tss as if I care

I also saw that there was someone next to me

Guess who is the girl who woke me up earlier in mom's office

What is she next to me??

I didn't even notice before??

"As punishment discuss to us what is accounting? The four aspects of accounting? And what is Interpreting?"

"Do I need to answer those four questions?"

"Yes because your sleeping in my class so answer it Mr. Austen or if you don't want you can also stand at the end" she said while pointing to the very end at the wall itself "until the end of my class" she added

Earlier she almost stuttered when she saw in my assessment that my last name was Austen

Now

Now she will treat me like this

"So Mr. Austen?"

"If I finish the answer in your question can I go out in this class room?"

After all, my sleep has been disturbed twice so I don't feel like attending the class anymore

"Of course Mr. Austen if your answers are correct I will allow you to go out in my class early" she said with a smile

I held my breath

"Accounting is the recording of financial transactions along with storing, sorting, retrieving, summarizing, and presenting the results in various reports and analyses. Accounting is also a field of study and profession dedicated to carrying out those tasks"

"Next"

"There are four basic phases of accounting: recording, classifying, summarizing and interpreting financial data"

"What is Recording in Accounting?"

" Recording is a basic phase of accounting that is also known as bookkeeping. In this phase, all financial transactions are recorded in a systematical and chronological manner in the appropriate books or databases. Accounting recorders are the documents and books involved in preparing financial statements. Accounting recorders include records of assets, liabilities, ledgers, journals and other supporting documents such as invoices and checks.

"What is Classifying?"

" The classifying phase of accounting involves sorting and grouping similar items under the designated name, category or account. This phase uses systematic analysis of recorded data in which all transactions are grouped in one place. For example, "travel expenses" might be a category that accountants use to classify expenses relating to company travel. The term "ledger" refers to the book in which classifications are recorded."

"Summarizing?"

" The summarizing phase of accounting involves summarizing the data after each accounting period, such as a month, quarter or year. The data must be presented in a manner which is easy to understand and use by both external and internal users of the accounting statements. Graphs and other visual elements are often used to complement the text data "

"And Interpreting?"

" The interpreting phase of the accounting process in concerned with analyzing financial data, and is a critical tool for decision-making. This final function interprets the recorded data in a manner which allows end-users to make meaningful judgments regarding the financial conditions of a business or personal account, as well as the profitability of business operations. This data is then used to prepare future plans and frame policies to execute financial plans "

"Bravo" she walked back to the front "Imitate Mr. Austen, even if he sleeps in my class he can answer the recitation"

"Can I go out?"

"You can Mr. Austen because class is dismissed"

I really need to do a recitation before dismissing the carriage

I took my bag and walked out of the room

"Looks like you're on a bad trip bud hah" Gino said

Gino is my best friend since elementary school, he also studied in the states and now he transferred here to the philippines.

"Yes, what happened to you?" Ethan said

Ethan and Benj High School same school in America

"They disturb my sleep"

"They??" Benjamin said

"Yes first my sister's secretary and second my teacher in Accounting"

"It's obvious that you look wide awake, where did you come from last night??"

"I followed Gwen when she came from the bar last night"

"Did she come from the bar before you moved here??"

"Yes, she's not like that because she just changed when her ex boyfriend left her" I answered them

We walked to the cafeteria

"Ahh they are handsome"

" Yes "

"Gino's handsome"

"Ethan too"

"Benj too"

"Kyle too"

"Isn't he one of Mrs. Austen's sons who owns this school of ours??"

"Yes, and he was the only one who answered the question that Ms. Dian Hoffman our accounting teacher asked us."

" Instantly celebrate, bud," Benj said jokingly

"Shh"

We stopped at the cafeteria and I got my card in my pocket and tapped it in the small machine

I faced them

"Order anything you want for free now"

"That's it," they said at the same time

We sat in the empty seats

"I won't be surprised if you answered your accounting class earlier," Gino said

Gino look at me

"If you hadn't stopped for a year, you wouldn't have gone to college like us"

"Kyle is in college?" Benj asked, Benj turned around, "why did you stop??" he asked.

I walked and placed the soda I was drinking on the table

"I don't wanna talk about it" I answered him seriously

"Ohh sorry bud" Benj said

I didn't say a word

" Who is Gwendlyn Jeanne Austen's brother here?? "

At the same time, they stared at me

I showered on a man standing in front of us, he was wearing a uniform, he had a white skin, pointed noise, black hair and eyes and kissable lips

Ryan Christian Vilèz is half Filipino half Russian and half Spanish

"Oh sup bud why are you here now?" Ethan asked

"Our teacher did some activities," he answered

"Kyle"

I turned to him

"About your sister"

"What about my sister??" I asked him seriously

"I saw that your sister went to the presidents office with Maxine Rodriguez and Andrew Johnson Gwen's boyfriend and after that I saw that Ian followed.."

"Who's Ian??" I asked him

Don't tell me he is Gwen's target that she wants to get revenge on

The Ian Villaverde who is her ex boyfriend

"Ian Villaverde your sister's ex boyfriend and I think something is going to happen," he said

After what he said, I immediately got up from sitting on the chair and ran to the president's office

Did you really go ahead with your plan Gwen?