BRS
(BRS is used for Bank Reconciliation Statement. However; see how CAs utilize this “concept” in their professional life).
Scene 1: Seminar on Bank Audit (Lunch-Break).
Mr.Sen and Mr. Jain: Two practising CAs.
Mr.Sen passes a smile –come-hello to Mr. Jain.
Surprisingly, Mr. Jain ignores. He moves away nearer to the counter tagged as “JAIN” at a distant corner.
Observer: Punit
The Third eye, a student delegate & would be CA, serving his third year of practical training with Mr.Sen. After completing 2 years practical training; Punit has to take transfer from Mr. Jain as the workings hours were clashing with coaching timings.
Observation:
Existence of Differences due to “Transfer Entry” between the two professional CAs can’t be ruled out.
Scene 2: Office of Mr. Sen, Time 4.00 p.m., Tuesday
Entry of Mr.Gulati, Director of a reputed Company. A person with a good look and luck. Called in the Chamber quickly. Meets and discusses with Mr. Sen for 30 odd minutes. More smilingly comes out from the chamber and leaves Office straight away.
He couldn’t notice Punit, sitting deep in the office in his chair.
Punit is being called in. On asking him, he tells his boss-
“Sir, He is one of the best clients of Mr. Jain and is being served properly there. However, there, I could not understand Mr. Gulati’s attitude."
Punit is allowed to leave the chamber. Mr. Sen takes his mobile as usual. Searches Contact to call Mr. Jain.
Scene 3: After 2 days. Office of Mr Sen, Time 3.00 p.m.
Entrant- A rather happier person, Mr. Gulati, with his heavy Brief Case.
The Meeting with Mr. Sen lasts for only 15 Minutes.While leaving, he seems to be calm and relaxed and headed towards Mr. Jain’s Office.
Scene 4: 12 Months later – on the same venue. Seminar on Joint Auditors (Lunch Break)
Mr.Sen and Mr. Jain the two practicing CAs.
Mr.Sen passes a smile –come-hello to Mr. Jain.
Surprisingly, Mr. Jain noticed. He comes closer to Mr.Sen and shakes hand with a big laughter. Soon, they can be seen sharing the lunch from their dishes.
Observation:
The differences between the two bosses have been duly reconciled due to just one statement.
Observer: CA Punit, a rather satisfied member delegate in the Seminar positions himself away from the sight of both the seniors.
Now, he is the managing partner of M/s Sen & Jain, the Joint Bank Statutory Auditors.
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