A very successful partner is a BIG FOUR firm had a peculiar habit. He will go to his desk open a locked drawer, look inside, lock the drawer again, and start his work. His subordinates knew that he hid the secret of his success in the drawer, they waited for the opportunity. One day when the partner had gone out of the city, the juniors decided to make a break. They broke into the drawer, breathlessly, and looked inside. There was one small piece of paper inside - it said - "left is debit and right is credit." 
..:)
CAclubindia
