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Tried by Trial Balance!

Norah Charles Written by Norah Charles · 1 min read >


E be like say my own trial balance no dey balance o!

I no dey do again mbok…local woman is tired.


Okay, so I posted the transactions to my journal smoothly and completed all of the Ledger BS, I was impressed with myself, and then I moved the transactions from the ledger to the trial balance, and gbam! credit is greater than debit, which kind life be this! and Dr. Okoye said it must balance o, where local woman wan go find balance now?

After all this stress!!! E be like say na baba God hand I go leave am because the bible says in 1 Peter 5:7 that we should cast all our worries on God because he cares… The bible also mentions in Jeremiah 8:9 that the wise man will be put to shame…somebody please tell Dr. Okoye that if my account doesn’t balance, it’s because I don’t want to be wise, I’m only doing what my religion says, make God no go shame me.

Eweeee! so, this is what accountants go through at the end of each month; well done, professionals!
Little wonder why una dey resemble Yaba left patient every month end, because wetin you go tell oga when your book no balance.

Coming to class…


I’m certain Dr. Okoye takes a few painkillers after his sessions with MBA 20 because this creditere and debitere don show am pepper. If it isn’t Sylvia’s received and receivable conundrum, or the entire non-accountants ‘we don’t understand o’ facial expressions, or my prolonged silence when asked to interpret a transaction…

(I’m usually thinking about the father of accounting, Luca Pacioli, and how it is his confusion that put me here. Lol)


But, it’s not our fault that we don’t grasp sha; it’s simply that it’s so complicated. I mean, why can’t one concept apply to everything? For example, if your asset increases, it is a debit; if your asset decreases, it is a credit; however, liabilities and equity are the polar opposite. It is a credit if I receive money in my bank account, but it is a debit if I receive money in my business account. Hay God! Which kind confusion be this? Then there’s the accrual concept…let me not even begin with the questions, because I’ll just go to bed with a headache.


‘Candle at the end of the tunnel’

Oh! the joy we feel when Anthomyde shares the zoom link for CFA tutorials with Professor Rashcash.
Dear Rashcash, we are most grateful that you found us insignificant non-accountants worthy to share your precious time, thank you for coming to our rescue.

Like play, like play, test dey tomorrow o, let me first go and find my balance because Dr. Okoye fit use us do opolo eye.


God be with you all tomorrow. May you not be tried by trial balance.

Written by Norah Charles
When I call someone and they don't call back, I automatically assume that they fainted from excitement... Yup, I'm that awesome! Profile

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