San Francisco Choo Choo

I guess it's the Chattanooga Choo Choo, but I'm in San Francisco now. (Actually, Berkeley at this moment.)

After a morning of riding in the casual carpool, the MUNI train, a bus and a bit of walking, I arrived at class just on time.

Tired now, so here are highlights:

Accounting for 8 hours.  Beautiful Fort Mason. A clear view of Alcatraz from our classroom.

Clear, blunt, professor. Slow talker, especially with new concepts or questions.  She would describe herself as a "blunt numbers person who wanted to do better for people and the planet."  The bluntness was great, especially when she was describing why a debit and credit T have "dr" and "cr" at the top of each column as, "Because some idiot came up with it that way." I laughed at that one. 

A few times in class, she teared up and had a quivering voice when talking about her kids.  She became very emotional when also talking about the pollution, poverty, human rights issues, destruction of the environment and the future.  Here are some notes that I took: 

This was the end of class with no crying:

Current Ratio= Current assets/current liabilities

assets 202,000/liabilities 94,000=2.15

Acid Test Ratio= (cash+ accounts receivable)/current liabilities

$99,000/$94,000=1.05

Order of doing work

Income Statement

Owner's Equity

Balance Sheet

Cash Flow

And then she gave a presentation on her  PhD dissertation on 

Good Corporate Citizenship. We didn't have to take notes, but I wanted to track her tears:

Teary when talking about family and the future about children and plants, etc

Talk about numbers and pull it together.  Tired of talking only about bottom line focus.

Social accounting and auditing

Triple bottom line focus

people, planet, profits

leads to sustainability

Teary again, voice quivering, when talking about destruction

food supply, wildlife, climate change, pollution

Back to research

Interesting. Then back to Berkeley where I'm staying with a family who has adopted me for my visits. On the way, I had a view of a man with unusually long and silky hair walking up Marin  (Tasha--the mom-- said her niece always admires it).

Then there was a little bit of baby Luca crying and then not crying when Alessia-- the 7th grader-- got out her violin and played several classical pieces, an Appalachian type song that Andy taught her, and then "Somewhere Over the Rainbow."  Baby likes that one.  Tasha's niece, who was over the house, said, "I know that song. It's from Pirates of the Caribbean."  Arianna said, "No, it's from the Wizard of Oz."

Took pictures of Alessia, Tsede and her baby Luca.  Looked at their pictures from a recent trip to Mallorca. Watched a youtube video of a man channeling a message for us humans. Tasha's mom said she doesn't believe it... but she has other beliefs that are too many to share on a blog.

For now, sleep, sweet sleep in this basement lovely basement. Off for Economics tomorrow. All shall be well.