Blossom Hidalgo is the type of person who doesn't care about anything that surrounds her. Getting too attached to someone is the last offer that she would do. She doesn't want those people who are there and suddenly leave as though nothing happened. Just like the Non-Current Asset in Basic Accounting, she wants her future relationship to be a long-term investment. When she met Miguel Xavier D. Chavez, a man who will do everything just to burn bridges, even willing to climb the highest walls that she built–but similar to a Current Asset. For him, being in a relationship is more likely a short-term investment, He makes every woman drool over him, make them fall for him, and dump them afterwards. Will his feelings for Bluie last in one accounting period or will it be beyond that?

Long Lasting Relationship = Openness - Lies We promised to each other that we will reach our same goals together, to become a CPA and to build our own business. Saksi ang mapayapa at maaliwalas na panggabing ulap sa mga pangakong binitawan naming dalawa ngunit habang tumatagal, unti-unting tinatangay ng hangin ang mga pangarap na iyon. Ang mapayapa at maaliwalas na gabi ay lumamig at naging magulo. Ang mga pangako ay nauwi sa kabiguan. Ang pagmamahalan ay nasira dahil sa matinding kasinungalingan. In accounting, owner's equity will be affected if your company has expenses and losses. If your liabilities become greater than your assets, you will have a negative owner's equity. In love, your relationship will be affected if one of you keeps on lying and both of you lack openness with each other. If the pain becomes greater than the love you're feeling, is it still worth the risks? What if in the end of the day, your expected profit turned out to be your biggest loss?

Accounting Series Two (COMPLETED) Rosemarie Quejano is an example of a strong independent woman despite all the struggles she'd been through. She's fighting for what she believes. She says what she wants to say. She's outspoken, that's why some people always misunderstood her. While Luke Abaricia is the type of person who is afraid of what others will say. He depends on what his parents command and decides. Kagaya nga ng tipikal na istorya. Pinagtagpo at nagmahalan pero paano... paano kung sa isang iglap ng kanilang pagsasama ay may mangyayaring hindi inaasahan na siyang magiging dahilan ng gulo sa pagitan nilang dalawa? Can Luke pay for his long-term liabilities? O kung ihahalintulad sa mga umuutang, siya'y tatakbo at mawawala na lang ng parang bula? "Paano mo nagagawang samahan ang ibang tao habang ako'y hinahayaan mong mag-isa? P-Paano mo nasasabing hindi ko maintindihan, kung sa ating dalawa. . . ako ang patuloy at palagi na lamang umuunawa? Paano mo nagagawang mag-alaga ang ibang tao habang ako'y natitiis at hinahayaan mong alagaan ng iba?"