My name is Jack Cheng. I’m a Taiwanese student from Kaohsiung on the Associate of Applied Science degree program at Hubbard College of Administration (HCA), Los Angeles, CA. I just finished the “Financial Planning” course and apprenticeship. “INCOME GREATER THAN DISBURSEMENT” is the major thing in the business world. Indeed, one purpose for any company is “making money.” Obviously a company can’t survive without it. However, just focusing on making money isnít enough. When you’re making money, you will have disbursements (bills, purchase orders, rents, taxes, etc.) that need to be managed carefully. Poor management of such disbursements result in negative consequences. In this course I learned the policy about how to handle the financial particles in a company. Then, in the apprenticeship, I put all I learned into a company. That is a good way for me to learn finance. Before I learned it, I thought finance was a complex subject, and I wished I didnít have to touch it. Yet, after this course and apprenticeship, I felt good about it. I realized that the subject of finance isn’t the game of figures, but the flows in a company. If one can manage the flows well, he can manage the finances well. Now, I have more confidence on how to handle the financial situations that arise in a company, and I have more tools to manage financial particle flow. The subject of finance is no longer a problem for me. I am glad to have this knowledge in my life.