“உங்களுக்கு பேர் வைச்ச உங்க அப்பா அம்மா வாயில சக்கரை தான் போடனும்!“
Some of us are named well. Carrying the name “Visuvasam,” many times people have made fun of me, saying, “Who and why would someone give you that name? You don't have Visuvasam; you are full of Avisuvasam.”
Our Professor Anbazagan didn't belong to the wrongly named category! He was aptly named. He was a real Anbu + Alagan. He was a very good-looking man with an even better-looking heart.
He taught me only a couple of subjects, one of them being “Management Accounting” in our first year of Masters Classes. He taught us the subject so well that even after 30+ years, I could still use the tricks he showed us.
The CPA exams (In the USA, CA exams are called CPA) consist of four parts. Each of these exams has around 60 multiple-choice questions, and you need to write two essay-type questions. These essays are not required to be more than 150 words.
In other words, the CPA exams provide the answer, and you need to identify the correct one. For example, an audit-related question would be:
Which of the following characteristics would most likely heighten an auditor’s concern about the risk of material misstatements arising from fraudulent financial reporting?
- The entity’s industry is experiencing declining customer demand.
- Employees who handle cash receipts are not bonded.
- Bank reconciliations usually include in-transit deposits.
- Equipment is often sold at a loss before being fully depreciated.
One of these four is the correct answer, and we need to answer quickly and move on, requiring critical thinking. Prof. Anbazagan taught us critical thinking.
During our first days at the college, I thought he didn't care about any of us students' personal lives and mistakenly considered him to be self-centered. However, he was completely otherwise. Years after graduating, I had a chance to meet him and was surprised to know that he knew me more than I thought.
He always sported a pleasant smile, and if I'm not mistaken, he paid the fees for some deserving poor students. He also taught us “Financial Accounting” from the pillow-sized book written by Shukla. I missed out on his classes when he was teaching us “Corporate (Shares) Accounting,” and I could never master that process even after being in the accounting industry for many years.
Thank you, Prof. Anbazagan. Thank you for making our days much better!
About me: My name is Visuvasam Titus Cornelius and I did BCom and Mcom in Voorhees (1983-1987 Batch). I now reside in California, USA, and work as a CPA.
vishcornelius@gmail.com
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