The determining of the outcome periodically is primary important in the operation of businesses. The assets and their changes, as well as the profit generating efficiency, ensure that the business continues to operate. In Hungary the Act C of 2000 on Accounting defines the method of accounting for economic events; however, the practice the accounting, which is based on experience, can make a move towards the creativity. The principle, which is not forbidden by the law, that is "free". The interpretation and recording of economic events and the judgement of their impact on outcome can often be based on subjective assessment. This article deals with the effects of subjective judgment and choosing on the results.

"A talent is someone who knows more than they had learned", quoted the jury of the „Dal 2017” in the finals, after we saw the great performance of a 17 year old boy. What skills do the students of Kaposvár University have? How much part of their performance during the exams is knowledge and how much is fantasy? Adopting Henry Ford’s witticism we can expect that smart, diligent students will do themselves justice and get good grades; the lazy and less talented students will vegetate whereas the hard-working but untalented students will fall out of the sieve. However, what about smart, but lazy students? Those who "forget" to learn but due to their powerful imagination, can create something unbelievable during the exam, overcoming the greatest cruxes in the good sense. This article deals with this theory in humorous form: what the accounting is like with the eyes of a clever, creative but lazy student.