DANGERS OF ACCOUNTING TO THE WORLD.

MIHINGO NGOTHO, 19/05931

SUBMITTED IN ACKLOWDGEMENT OF UNIVERSITY’S DIRECTIVE SO AS TO BE CLEARED BY THE SCHOOL

OF BUSINESS, BACHELOR OF COMMERCE (ACCOUNTING) KCA UNIVERSITY.
 DECLARATION.

I MIHINGO NGOTHO, I DECLARE THAT THIS IS MY ORIGINAL WORK, AND MAYBE OR MAYBE NOT USED
FOR FUTURE REFERENCES BY ANYONE WHO WISHES TO UNDERSTAND OR MISUNDERSTAND
ACCOUNTING AND HOW IT DEEM TO WORK.

THIS WORK HAS NOT BEEN APPROVED BY ANYONE & IS THEREFORE WORK OF A FREELANCE
ACCOUNTANT. HOWEVER, IT’S SUBJECT TO UNIVERSITY REVIEW, AND REMARKS.
 DEDICATION.

I DEDICATE THIS WORK TO: JACKSON NGOTHO MIHINGO, AND ALL OF MIHINGO’S FAMILY.

DEDICATION TO FORMER PRESIDENT UHURU KENYATTA FOR THE STABLE & PEACEFUL COUNTRY HE
GOVERNED & LEFT AT END OF HIS TENURE.

DEDICATION TO RAILA ODINGA FOR HIS QUEST TO TRUTHFULNESS AND SOCIAL JUSTICE.

I ALSO DEDICATE IT TO MY LECTURER MD. VICTORIA LITALI FOR THE DIRECTIVES ON HOW TO PRFEPARE
THE ATTACHMENT LOGBOOK.

DEDICATION TO FREEDAN ACADEMY, MUTHAITI ACADEMY, RONGAI AGRICULTURAL & TECHNICAL

HIGHSCHOOL, CONCORD SCHOOL, STRATHMORE UNIVERSITY & KCA UNIVERSITY FOR THE GREAT
TUITION OPPORTUNITY THEY ENABLED ME IN PURSUANCE OF MY ACCOUNTING CAREER.

I DEDICATE THIS TO ALL OTHERS WHO HAVE BEEN OF GREAT ASSISTANCE IN MY LIFE JOURNEY. WE ALL
MOVE FORWARD TOWARDS GREATNESS.
 ACKNOWLEDGEMENT.

I ACKNOWLEDGE SUPPORT OF ALL MY GREAT FRIENDS.

I ACKNOWLEDGE MAMA SHIRO, COUNSELLOR FOR ENCOURAGING ME TO PURSUIT MY DEGREE.

I ACKNOWLEDGE MR PATRICK NYAGA FOR THE CONFIDENCE HE HAS INSTALLED IN ME TO FACE THE
WORLD.

I ACKNOWLEDGE ALL THOSE I HAVEN’T MENTIONED BUT HAVE WALKED THE TALK.
 BACKGROUND.
Accounting as a subject & life practicality has been evolving since the days of
Gikuyu & Mumbi among the Kikuyu, since the days of Allah among Muslims, since
the days of Adam & Eve among Christians. This is just but to mention a few of the
different diversities that have been practicing record keeping.
Accounting has been the reason men & women have been competing for survival
and to an extent shedding of innocent blood. For this reason, I chose to practice
Accounting to try and reason with all those who believe survival is for the fittest
as outlined by Charles Darwin in his Evolution of Mankind, as outlined by Bibilical
stories, Quran and all the books that credit a source and/or outline their reason as
best for accounting, competition & survival.
You may agree to agree, agree to disagree or disagree completely !

Statement of the Problem.

NO BETTER ACCOUNTANT THAN THE OTHER WE ARE ALL GIFTED DIFFERENTLY.

Objective of the study.

To showcase Accounting is the cause of all divergent opinions.
Research Question.
Why division rather than Multiplication ? Addition rather than Subtraction ?

Significance of the Study.

To embrace an all-natural accounting practice.
Justification.
The more we count, the more we lose count. Let’s live & let live.
 No literature & Imperical review.

Research Methodology.

Strictly personal observation & personal experience.

Content.

I Mihingo Ngotho, born of Evelyn Wambui & Jackson Ngotho was born &
raised up in Ilula, UasinGishu County. I was born in a little farmland with
plenty to eat, drink & even share with our neighbors. My father was an
Accountant, Farmer & later turned to Matatu business. My mum was a
loving housewife, farmer & later turned to teaching career.
Life was all sweet as I grew up, racing with the great Kalenjin athletes who
passed by our homestead every morning for their workouts.
Every morning we braced the cold heading to school with my brother &
sister so as to get the so-called education.
From my early childhood I WISHED to be an Accountant just like my father
for he always kept his books at my glance. Not a single day did we miss out
a meal nor any of the basic. I loved his dedication to work & to us. Up to
date I still love him for that.
My grandfather and grandmother lived next hood & were also great for
they took care of us in turns and made life the best for us all.
We were surrounded by a lovely community that existed peaceful &
harmoniously courtesy of the vast resources in the UasinGishu Plateau.
Up to 2007, life was the best I have experienced. Whether knowingly or
unknowingly!
Come 2007 elections, events overcame time & all the good I LIVED knowing
turned to a dark past that every time I RECAL I shed tears and get filled with
sorrows.
I recall the evening of 30th December 2007 as I can recall my name, things
happened so fast!
We were playing football, my brother, sister & cousin as we waited for dark
to set. My dad came hurriedly & asked as to enter the house and eat
whatever was ready. He immediately asked us to dress warmly and prepare
for a tough time.
Wails and war sounds could be heard at a far and I knew it was going to be
indeed a tough time. We were walked through the farm to meet my other
relatives and plan how to survive the daring warmongers who were there
to finish everyone & everything.
My grandmother recalled of a family friend, (I can’t remember his name)
and asked him to take us to his homeplace for the kid’s safety. The grown
ups slept in nappier grass plantation.

The rest is history that only forgetting can ACCOUNT.

Following the 2007/2008 Post Election Violence, we were rendered

homeless with only what we had dressed and few grains we were able to
save. We started a new life in Nakuru courtesy of my Uncle Gabriel
Njuguna. And later rented a place at our neighbors the Kimani’s family. My
father was able to recollect what he could and we immediately enrolled to
a new school Muthaiti Academy where I did my KCPE.

Life in Nakuru has been great, but I can never celebrate it for the damage
the 2007/2008 PEV did to my life, my family, family friends and many
others who were victim of the WAR.

I later grew to a young adult & joined Rongai Agricultural & Technical High
School where I LEARNT a lot of life skills that only given an opportunity I can
showcase it, together with all those who have passed by there. You Walk a
Boy and Come out a Man. However, I was expelled following indiscipline
cases, and for that I am remorseful.

I later joined Concord School, School of Agui Limo (RIP) & MR Macharia
who shaped us to be great anchors of life. There I was able to forget for a
minute my dark past and enjoyed high school to my ability. However, I was
expelled again toward end of Form four, courtesy of my indiscipline.
For that I am remorseful too.
Come campus, I joined Strathmore University for my ACCAs, which were
however shortcut due to my indiscipline cases at the rugby club and
confrontation with my guardian whilst studying there. Moreover, the ACCA
standards were too high and were only costing my dad his arm and tooth
but I thank them for the ACCA Diploma awarded to me.

Here I am, writing as a KCA University student. This has been a premier
university of choice, for their able systems & management which have
enable me study and hopefully get a degree. First among the Mihingo’s
probably. But I DON’T KNOW where to take it. For everywhere I am faced
with competition from known & unknown elements.

I was able to go for my Attachment at Vetlab Sports Club, where I did all I
had to do, but nothing much to be happy for other than the peaceful
election we had.

Just but to mention, all my expeltions and quarells were for my inability to
stand school pressure & the high expectations put on us the students, for
grades, performance and I don’t know what believes put in place by
Religion, Community and the Political Elite.

My father quit Accounting too for Matatu business, and personal

endevours.

I also wish to quit Accounting for my personal endavours too. Mostly, to do

Farming, Hiking, Swimming, Storytelling, and all the great things that can be
done with man on a free land and a peaceful world.

FREEWILL & GOODWILL IS ALL THAT SHOULD LEAD MAN

FOR THE SUN, WATER, & LAND CAME BEFORE MAN AND SHALL BE LEFT BY
MAN.

ALL THAT IN EXCHANGE OF A PEACEFUL WORLD WOULD HIGHLY BE

APPRECIATED.
MIHINGO NGOTHO.