Ah, Accounting. What can I say? I mean, this is probably the most confusing, most diabolical and most annoying course that is taught at the Kenya School of Law under the Advocates Training Programme. I do not think I am wrong when I say that most lawyers are not good at math. Dare I say, most are in it because we thought that we would avoid math. You are successful at dodging this creature if you earned your law degree at undergrad and stopped there, or chose a master’s program that probably killed your desire to read for fun. But what do I know, I am terrible at it and as far as I am concerned, I have only attended five classes and was complaining by the time I got to my third.

Sigh.

What is interesting to me, is the fact that I understand the concepts being taught in this course. What is astonishing, however, is the fact that up until the fifth class, none of the equations I was required to calculate was ever correct. I am extremely worried because the further we delve into this course, the more complex the equations become. However, what is funny to me is that I am and have always been poor at math. I consider all my colleagues to be very smart, in fact, smarter than I am, but to what degree I do not know. I have met astonishingly brilliant ones, but every one has a breaking point. Some cracked during what we call ‘Oral Examinations’, others because of the course content, others panicked because of the fear of retention of information and of couse, others during and after Accounting classes. I, on the other hand, simply died at each stage. At one point I considered getting a dog for therapy purposes. Of course I could not and still cannot afford one, but rationality flew out the window a long time ago.

Back to the brilliant individuals I have had the priviledge to encounter …

I am a firm believer in diverse types of intelligences. In the presence of these beautiful souls, I get amazed at such effortless brilliance, be it music, dancing or even arithmetics. Never have I been annoyed at what any of them possess, well, up until my course instructer displayed his famous whiteboard for purposes of tackling the questions. Brilliant friends. While most lawyers ooze knowlegde every time they speak, this particular friend does not speak much. In fact, in any conversation, they are quite calm and very down to earth. Were it not for the fact that I had seen their curriculum vitae, I would probably have never known what they do, how much they have accomplished at such a young age or how brilliant they actually are! Well, aqcuiring knowledge may come easy for persons in the legal profession seeing as they are naturally curious individuals with a thirst for knowledge and a love for books; but finding one who is equally good at math is another thing altogether. While I have been complaining that none of my equations are ever correct, none of theirs are ever wrong. And no, just in case you are wondering, it is quite effortless for them too! I am not mad, I promise, but I am annoyed and quite frankly, a little jealous of them. I am quite sure that they put in a fair amount of work into it (and probably everything they do) but still.

With every Accounting class I get out of, I am somwhat grateful for technology. I mean I can shout and yell in frustration from the comfort of this couch when I fail yet again. I cannot do this if the classes are indeed physical. But yet again, I cannot read the question, follow the whiteboard and still hold a pen and calculate for practise. Well, we’ll definitely find a way. I end up having monologues with myself and I am sure the kind lady that helps out with the chores would wish me gone. I am probably quite annoying. This always gets me wondering, how is it that you can understand a concept but fail to grasp the content in its entirety? Did I just kill my brain cells with too much caffeine staying up while trying to solve these little devils? Did you know Einstein always slept for ten consecutive hours, which always increased his productivity? I am not Einstein and I definitely do not have ten hours if I cannot get this math right! Arrgh!

I could be wrong, but a part of me is highly convinced that the reason it is called Accounting for Lawyers is because it is tailor-made to a lawyer’s area of expertise, and what then they might encounter once they transition into Advocates of the High Court of Kenya. Entertain this thought for a minute: the course is tailor-made, which might mean that a part of Accounting was not deemed necessary for the legal profession. That means that while you struggle with these ‘simple’ concepts and mathematics, the bulk of it might be more complex. To help you comprehend my probably misguided assumption, visualize Accounting as an iceberg. Accounting for Lawyers is the part of the iceberg that you can see, while the rest of it is the part of the iceberg that you cannot immediately see while on top of a ship. The fraction that remains unseen is usually much bigger than what you can see. There. I hope you feel as terrible as I do today.

It has been a long ride so far, and third term is one last lap before majority have to sit their exams. It is usually at this point in a race that the exhaustion kicks in, the frustration and self-doubt. You’ve got this, yes, even Accounting too. You are closer to the finish line now, so tap into yourself and get that boost of energy. Yes, it is within you, motivation always comes from within. Besides, if you feel that you are at the lowest point at the moment, that is okay too, because as they say, the only way from the bottom is up. You got this!