If you're a business student, the phrase "you have to take intro to accounting this semester" should immediately send shivers down your spine.

That is, unless you somehow actually enjoy depreciating inventory, figuring out the flow of cash, and basically just love numbers in general. But, if you're like me, you more than likely have a love/hate relationship with the class.

I basically want to cry 99% of the time because either the numbers won't balance (tears of frustration) or because the numbers actually did balance (tears of joy). I figured who else better to explain the highs and lows of Intro to Accounting than everyone's favorite accountant, Kevin Malone! So without further ado...

Trying to get your assets to equal your liabilities + equity

"Oh, accounting is so great because everything adds up and that's how you know it's right!" Yeah, okay, but you forgot to mention how terrible it is when I can't get it to add up after calculating the number 25 times.

When you think you've taken everything into account, and then you remember that depreciation is a thing

Because who doesn't love adjusting journal entries?

The reasoning behind the names "FIFO" and "LIFO"

Ain't nobody got time to say "First in First Out" and "Last in First Out", let alone calculate them!

That moment when you actually know where to look in the financial statements for a number

The first time it took me under ten minutes to find where "COGS" was located, I nearly cried out of pure joy.

When it all suddenly makes sense and you think you could actually become an accounting major

Hey, Big Four firms, hire me! I know what the matching principle is! I can calculate a current ratio! I even know the difference between accounts payable and accounts receivable! Or wait, do I though...?

And then in 2.5 seconds you're brought back to reality and are completely lost again

Good bye, imaginary Big Four job and huge starting paycheck. I should probably have figured out how to set up a "T account" first before I dreamed this great dream.

Finding out the exam is 14 pages long, takes 3 hours, AND IS CUMULATIVE

Did I mention this nightmare also happens on a Friday afternoon? Two thumbs down indeed.

Studying for the exam and realizing life is too short to spend hours pouring over financial statements

I have goals and dreams I want to accomplish in the few short years I'm afforded on this earth, and let me tell you, it does NOT involve understanding "Bad Debt Expense."

Finally, when you take the exam, you don't fail, and you get to reward yourself

Because like Kevin, after "doing the number all day," I absolutely want to eat 20 candy bars and shove a whole jar of M&M's in my mouth.