Accounting... numbers... that stuff makes me nuts to begin with, so I give you all kinds of credit for pursuing that, but I do understand what that "huh? I don't get it?!" place. I'm sure it will click eventually. Maybe if you approach learning it in a different way than whatever is presented in the book/site??
I'm not looking forward to the time change either. It's always rough, seems completely pointless, and my body seems to have gotten it in its "brain" that I now fall asleep super early... to wake super early... so I'm not looking forward to that 5am wake up suddenly being 4am /eyeroll/