Two friends died. Both are CA. a Joke

 Two  friends died. Both are CA.

They reached Yamaloka.

Yamraj:   You both have committed  same sins and both seems to have  same merits. So one will get 2 year in hell and  other  1.5 years hell term.

First one asked Yamraj : Why I got 6 months more when our sins are equal

          Yamraj :  Because u were a P2 Student and he was a PCC Student.

ITS JUST A JOKE ONLY.