When you were born
It’s the opening of the financial year…
Your everyday
Is like Journal Entry…
When you meet someone
It’s a transaction…
When you make someone smile
Or someone makes you smile…
It’s a contra entry…
When you help someone and
Your help is acknowledged…
It’s like cash sales…
When you help someone
Without any acknowledgement
It’s a credit sale…
When someone helped you and
You are thankful to them…
It’s like cash purchase…
When someone helped you and
You are not thankful for it…
It’s credit purchase…
When you hurt someone
It’s like abnormal loss…
Making apologies for the same
It’s like Insurance claim recovered…
When someone hurts you
It’s like bad debts…
Forgiving their mistakes
It’s like bad debts recovery…
When you got married
It’s like amalgamation…
Becoming Parents
Is like conversion of Firm
into a Company !!!
When your children starts
Taking their own decisions…
You are subsidiary and they
are your holding company…
When your children left you
It’s like Demerger…
When you will die
It’s the end of Financial Year…
What after your death???
The Assessment year starts…
All your files are posted to…
God’s Chartered Accountant…
Chitragupt Maharaj….
He will vouch and prepare
Your Balance Sheet !!!
IN THE BOOKS OF HUMAN NO….XYZ
LIABILITIES:-
PARENTS (CAPITAL)
Add : FORGIVENESS
Add: HONESTY
Add: HELPING OTHERS
Add: TRUTHFULNESS
Less: EGO
Less: VANITY
Less: JEALOUSY
Less: OVER CONFIDENCE
Less: BEING RUDE
GOD (RESERVE AND SURPLUS)
IF YOU BELIEVE IN HIM
YOU BOSS (BANK LOAN)
PERSONS WHO HELPED YOU (CREDITORS)
LOVE (CONTIGENT LIABILITY)
FORGIVENESS (OUTSTANDING SALARY)
G/F (BILLS PAYABLE)
TOTAL
ASSETS:-
CA STUDENT (GOODWILL)
CONFIDENCE (COPY RIGHT)
HOPE(PATENTS)
FRIENDS (FIXED ASSETS)
PERSISTENCE (P & M)
LUCK (FURNITURE)
RELATIVES (INVESTMENTS)
PERSON WHOM YOU HELPED (DEBTORS)
PATIENCE (CLOSING STOCK)
NEIGHBOURS (FICTICIOUS ASSETS)
GOD (P/L A/C. DEBIT BALANCE) IF YOU DON’T
BELIEVE IN HIM
BEING HAPPY (CASH & BANK)
TOTAL
CAclubindia
