I’m Diffie, a graduate accounting student and CPA candidate. I break down accounting and finance topics in plain English, with notes on life as a grad student — for CPA candidates, accounting students, and anyone curious about how numbers and real life intersect.
Newest CPA post: Not-for-Profit Accounting for CPA FAR →
Studying for the CPA? Start here →

Introduction: What Is Love? Let me begin with a simple question: How do you understand love? I won’t drown you in abstract…

Author’s Note:Before we begin, I want to clarify that this article contains a significant amount of specialized knowledge in finance. I will…

“Life is just experience.” That’s my mantra. Let me tell you how it recently led me to ditch a cushy consulting job…

Author’s NoteBefore diving in, I want to ask: Do you believe love has logic? Recently, while discussing a book with friends: The…

Author’s NoteTo clarify key concepts upfront: A central bank policy to stimulate economies by increasing money supply (e.g., cutting interest rates, injecting…
Hello,

Welcome to my basement—a cozy corner of the internet where I write about CPA prep, accounting, and the life happening around it.
Most days, that means breaking down accounting rules in plain English. Other days, it’s sharing what life looks like as a Wake Forest University graduate (Master of Accountancy, Class of 2026) navigating school, work, basketball, and everything in between.
If you’re studying for the CPA, working in accounting, or just curious about how numbers and real life intersect—welcome! This is a space for learning, reflecting, and figuring things out as we go.
Stay updated with our latest tutorials and ideas by joining our newsletter.