It’s the night before the state test and we’re in Jacob’s room munching on bread and going over formulas, rules, and terminology. Jacob and Mrs. Benson are sitting at the table with the dipping oil and the books and papers. Crystal and I are about to fall asleep on each other and Kaley is curled up on the other bed with a stack of notes. We’ve stolen the blankets since the hotel room is so cold. Mrs. Benson starts going over FOB shipping point and FOB destination, trying to keep them straight herself as we come up with various memory tactics. It’s going to be on the test.

It’s eighty of the most difficult accounting questions; we solve the problems in the span of an hour as best we can. Mrs. Benson’s brave enough to admit she couldn’t do what we’re about to, and she’s really more nervous than we are. We’re confident that we at least won’t get last place though. She’s taught us too well for that.
Mrs. Benson does what she can to help. She taught us from the beginning how to type on the calculator with one hand and write with the other. She started Crystal and I, the beginners, off with the simplest formula, which is the center of the accounting universe: Assets = Liabilities + Owner’s Equity. Gradually, but faster than everyone in her accounting classes, she dragged us up to the more complex formulas, having us find expenses, revenue, cost of merchandise sold, and so many other numbers, just from the two numbers given to us.
She made accounting fun. She found examples and tricks that suited each individual person in class. Not only does she teach well, but Mrs. Benson is just great all around. She’s always giving out encouraging tips and advice, and commiserates with us when we have problems inside and outside the classroom. I’m almost certain I wouldn’t like accounting as much as I do now if it weren’t for her. I doubt I’d be selecting it as my major. The same goes for a few other girls in my class.