<h4>Chapter 15: Chapter 15. Gun-Ho Goo Started Studying ounting (1)</h4>


    Gun-Ho changed his mind.


    “Right. What am I gonna do with the skills certificate? I will have a pay increase about 200,000 or 300,000 won with the environmental technician or welder certificate. I will still work at a factory. Fuck! Why not have an adventure myself? Whatever it is I choose to do, my life won’t get any worse.”


    Finally, Gun-Ho decided to studyputerized ounting; it was a firm decision. Gun-Ho had a fear of failure, of course, because he knew he was not good with numbers.


    “I used to get a zero on my math exam in school. That’s why I chose a college of liberal arts over a college of natural science even though it was a low ranked college in the countryside. Also, I had strived for a passing grade in the civil service exam to be a level-9 government employee because I didn’t have to take a math exam for it. I have been trying to avoid math all my life, and I am wondering if I can handleputerized ounting.”


    Still worrying about it, Gun-Ho made a call to a vocational school that offeredputerized ounting courses. The school was located in Uijeongbu City; Gun-Ho couldn’t find any vocational school with the course in Yangju.


    “Is it a vocational school? Do you provide a level-2puterized ounting course at night?”


    “Are you currently working?”


    “Yes, I am.”


    “We have two types of programs for students who are currently working: evening program and weekend program. The weekend program is already closed, and the evening program is still open.”


    “What time does the evening ss start?”


    “From 7 to 10 PM.”


    “Is it part of government-sponsored program?”


    “Yes, if you have the Tomorrow Learning Card, you can take the ss.”


    “Do you ept male students?”


    “Haha, who cares whether you are male or female? Anyone can take the ss.”


    “Is there any qualification requirement?”


    “No there isn’t. It doesn’t matter whether you are a junior high school graduate or college graduate.”


    “Ok then. I wille and visit the school soon.”


    Gun-Ho checked the distance from home to the school. It was over 40 km round-trip; it was tight but it was still doable if Gun-Ho made some effort into it.


    “I will have to spend extra on gas, but why don’t I give it a try?”


    Gun-Ho got off his work at 5:30 in the afternoon. He was supposed to get off at 5, but with two 15-minute breaks in the morning and afternoon, he had to add 30 minutes. Production workers couldn’t go on without 15-minute breaks because of high physical work intensity. Companies varied in how they gave breaks during work hours, but usually, they gave a 15-minute break after two hours of intense work from 8 to 10 AM.


    During work hours, workers were not even supposed to go pee because they all have to work simultaneously. When one was finished, it passed on to the next, so if one person stopped working to go to pee, then the next person had to stop his work as well until the first person returned. They picked up the work at 10:15 after the first break and at noon, the morning work ended. The afternoon work started at 1. They took a 15-minute break at 3; during this time, they went to the bathroom and ate some snacks like bread and milk. After the break, they worked intensely until 5:30.


    “So I get off at 5:30. I then wash my hands, change my clothes, clean up a little, and return to my room at OneRoom. It’s 6:30 then. It will take about 30 minutes to drive to the vocational school, so I can get to the ss on time. I won’t have time for dinner though. I will be hungry.”


    Gun-Ho registered for the ss in the vocational school. There were about 20 students, all females except 3. Gun-Ho was worried he would be the only male in the ss. He felt relieved when he saw 2 other men.


    “Since today is our first day of ss, I will talk about basic ounting principles and fundamental ounting concepts.”


    A female instructor started exining; she looked about the same age as Gun-Ho. The ss was somewhat interesting. On the second day, the instructor talked about the ounting cycle; Gun-Ho didn’t fully understand. When she talked about financial statements, and profit and loss statements, Gun-Ho found it difficult to understand not only the terminology but the concept too.


    “You all understood the concept of a fixed asset, current asset, fixed liability, and current liability, right?”


    “Not so sure.”


    “Those who are not sure, please go home and read the handouts one more time.”


    Gun-Ho had a hard time understanding the concept even after reading the handouts several times.”


    “Gosh, maybe I shouldn’t be here.”


    Gun-Ho doubted whether he had the aptitude for ounting. He didn’t even start the practical training, but he was already lost in doing ounting with ount titles. He had no idea what debt or credit meant. They would start Recording and Retrieving Business Transaction next week, and maybe he should give up now.


    Jong-Suk started giggling while talking with Gun-Ho on the phone.


    “You started to learn ounting? You used to study for the level-9 government employee civil service exam. Is it doable?”


    “I gave some thought to it. I don’t think I have the right aptitude for ounting.”


    Jong-Suk giggled again. “ounting is not for everyone. Even themercial college graduates found it difficult.”


    “But the women seem good at it. I don’t think they graduated from amercial college.”


    “I guess doing ounting involves meticulous record-keeping. Maybe that’s why women tend to have an aptitude for it.”


    “What about you? How are you doing with learning welding skills?”


    “Yeah, I am having fun. Now, I can do gas welding and arc welding.”


    “Good for you.”


    “Bro, you sound a little down. What’s going on? What did you do yesterday? Did you go there?”


    “Go where? I was racking my brains all day.”


    “Let’s go fishing and get some fresh air. It has been a while.”


    “Okay. Let’s go.”


    “Damn. You sound really down, and now I’m feeling down too.”


    “Sorry man.”


    Cosmos flowers at the fishing site were falling down. It was chilly and windy.


    “The season is changing. It’s cold already.”


    “Uh? Cheongdam Chairman Lee is already here.”


    “The man is so into fishing too.”


    Gun-Ho and Jong-Suk walked down theke, carrying their fishing gears and bags.


    “You are already here. How have you been?”


    “Oh, Gun-Ho and Jong-Suk. It has been a while. Howe you don’te here often anymore? I didn’t see youst week.”


    “Yes, we have been busytely. We are going to vocational schools.”


    “Vocational school? Good for you. What are you learning?”


    “I am taking the level-2puterized ounting, and Jong-Suk is taking welding skills ss.”


    “Computerized ounting? Oh, I see. You made the right decision. How’s the ss? Do you like it?”


    “No, not really. I have no idea what they are talking about, and I don’t think I have the right aptitude for it.”


    “Haha. Is that so? Jong-Suk, what about you? How is the welding ss?”


    “Yes, it’s fun. Now I can do most types of welding.”


    “Haha. That’s good for you. Gun-Ho, which part ofputerized ounting do you find difficult?”


    “The terminology used in Bnce Sheet is new to me and it’s very difficult. During the hands-on practice training, journal entries were confusing as well.”


    “Bnce sheet is difficult... Do you know who created it?”


    “Huh? The person who created it? Probably a famous schr did a long time ago.”


    “No.”


    Chairman Lee shook his head.


    “Neither a prominent schr nor Ph.Ds from SKYmercial colleges.”


    “Then who was it?”


    “The bnce sheet was created by people from a low ss, the ves.”


    “What? ves? That’s unbelievable!”