It is hard to start studying. The books are thick, so comprehensive, need extra-careful reading. I don't understand Intermediate accounting. I could only understand its conceptual framework. I should have understood to make financial statement. I don’t understand cost accounting. I don't understand Governmental Accounting. Oh, please. I should have studied now, but I am sleepy.

I have always been sleepy. I am sleepy all the time. I am sleepy everywhere. I am sleepy during the lecture class, when I am walking, when I am eating, when I am in the house, any where, any time.

Coffee does not really work and I had taken enough sleep. But, I am still sleepy.