1+1 = (...)

Last Tuesday I watched The Apprentice. A reality TV show that brings selected young executives throughout the United States of America and they will compete against each other and finally they will have the chance to be the apprentice of Mr Duckie Trump. Duckie Trump is one of the richest and the most successful real estate developer in the US. I know it has got nothing to do with the TV show but I remember a story I heard.

A senior accountant from the Bursa Malaysia Securities Berhad told me this story when I attended a Malaysian Tax Conference at the Securities Commission couple of months ago. The story was told to illustrate the differences in tax calculation and how accountants use accounting methods to either show profits or losses in a company’s account.

The story happened in a company’s boardroom where an interview for the post of accountant of a company was held. There was a three panel interviewer in the boardroom. The first person was the Managing Director cum CEO, the second person was the Finance Director and the third person was the General Manager of the company.

Outside the room, three candidates were short listed for the interview. All of them are nervous. Of course who wouldn’t since the company is a public listed company and they pay their employees handsomely too. The first candidate (Emil) has his pants pulled up right above his navel. Hair was combed nicely and he’s prepared to do anything to get the job. He is a straight forward kind of guy. If you ask him a question, the answer will all be in accordance with the accountancy principle. So, He was the first candidate to be called in.

In the boardroom the managing director asked the man’s name.

MD: Please have a sit. What’s your name son?

Emil: Emil, Emil Noor sir.

MD: I see your CV is impressive. But can you give me the answer to the question I am about to ask you?

Emil: I will try my best sir.

MD: What’s 1+1?

Emil: That’s easy sir. The answer is 2.

(The boardroom went quiet for a while before all the panel nodded to each other and dismiss Emil)

MD: well Emil, we’ll see the other two before we decide who’s the right person for our company.
Emil: Thank You sir. I hope your decision favors me.

The MD pressed the intercom button on the table and told his secretary to tell the second candidate to enter the boardroom. So the second candidate walked into the boardroom. She wears a thick pair of spectacles and she carries a briefcase. The MD leaned towards the Finance Director and said to him.

MD: I think this is going to be interesting.
Finance Director: We’ll see.

The second candidate is a common text book student. All answer is taken from the text book and she actually passed the exam by memorizing all the facts written in the text book. The Finance Director asked her.

Finance Director: What’s you name young woman?
Candidate: Uh… (she hesitated)...My name is Majdah sir…
Finance Director: Look, if we are satisfied with the answer of this question, we will hire you now.
Majdah: I’ll try my best sir.
Finance Director: What’s 1+1?
Majdah: Well sir, I can’t give you the exact answer. I will have to check what the book says.

(The panel nodded and told Majdah that the answer was not the answer they were looking for)

Then came the third candidate’s turn to enter the boardroom to meet the panel. He greeted them and he sat just next to the MD. He told the MD.

“Well, sir. I am the candidate you are looking for.” So, the MD asked him the same question. “What’s 1+1?”

The third candidate leaned towards the MD and asked the MD with confidence. “Well sir, how much do you want me to put there? We can see the figures get there.”

The third candidate got the job… and suprisingly the third candidate's name is kept a secret. I don't know why...