“What is your opinion about it?” mother asked for my answers after elaborating an accounting phenomenon. In the beginning, I would seek for suitable answers quickly, but in many instances, I cannot provide satisfactory answers in that it was beyond my comprehension at that time. Then, my mother, a senior auditor, expounded it clearly with in-depth accounting expertise. It can be said without exaggeration that mother is my idol. Through case-based learning, I got a general understanding of accounting and came to apprehend accounting plays indispensable and significant roles in corporations’ development. Offering actual accounting statements with effective verification systems could cut down corporations’ expenditures and prevent deceptive accounting behaviors in accounting market. Under such osmosis, I gradually cultivated basic perceptions of accounting and triggered me to dig more in accounting.
In undergraduate period, I decisively concentrated on accounting to elevate professional qualities via taking accounting courses. Principles of Accounting familiarized me with accounting rules, accounting cycles and financial accounting reports, which made me realize accounting serves as another magical language to analyze corporations from unique perspectives. Furthermore, Management Accounting afforded me a superb access to managerial strategies in authentic business world. And veritable case studies consolidated my understanding of accounting theory. Cases of QC crushing defeat illustrated the crucial importance of practical and scientific managerial strategies. Thus, the accounting study proceeded with confidence to march toward accounting journey and stimulated me to explore actual functions of accounting.
My resolution to probe deep into accounting has been further strengthened from the internship experience. In 2015 summer, I interned in ICBC Credit Suisse Asset