The boy sat on a city bus at the end of another semester, Christmas approached, and he stared out the window and watched people talking and smoking in a business park. There were no illusions left. He wasn’t going to become an accountant like his mother had hoped. His accounting professors had made that clear with failing grades. Then, the boy had known the truth for a long time. Even the most basic accounting concepts eluded him. Credits. Debits. He just couldn’t get those clear in his mind. Weren’t debits good and credits bad? But then, why is it good when your account gets credited? And why was debit so close in spelling to debt? Mysteries.