1. When you were Born….
Its the Opening of the Financial year.(.1.4.XXX)

2. Your
Is like Journal Entry….

3. When You meet someone….
It’s a Transaction…

4. When you make someone Smile
or Someone makes you Smile!!!!!!!
It’s a Contra Entry!!!!

5. When You Help Someone and
your help is Acknowledge…
Its like, Cash Sales!!!!!!!!!

6. When you Help Someone
without any Acknowledgment..
Its Credit Sales……..

7. When Someone Helped You and
You are Thankful to them….
Its like, Cash Purchase!!

8. When Someone Helped you…and
You are not Thankful for it..
Its Credit purchase….

9. When you Hurt Someone…….
Its like Abnormal loss…..

10. Making Apology for the same….
Its like, Insurance Claim Recovered..

11. When Someone Hurts You….
Its like, Bad Debt…

12. Forgiving their Mistakes….
Bad Debt Recovery…..

13. When You are Married…..
Its like, Amalgamation..

14. Becoming Parents…
Its like, Conversion of Firm into a Co.

15. When Your Children Starts taking
their own Decisions…
You are Subsidiary they are your
Holding Co.

16. When your Children Left you…….
Its like, Demerger…….

17. When you will Die……
It’s the End of Financial Year..(31.3.xxxx)

18. What After your Death?????
The Assessment Year starts……

19. All your files are posted to…..
God’s Chartered Accountant….
“Chitragupta Maharaj”

20. He will Vouch and Prepare….
Your Balance Sheet!!!!

21. N THE BOOKS OF HUMAN NO. XYZ
BALANCE SHEET FOR THE LIFE ENDED.....
ASSETS
LIABILITIES
CA STUDENT (GOODWILL)
PARENTS (CAPITAL)
Add : FORGIVENESS
CONFIDENCE (COPY RIGHT)
Add: HELPING OTHERS
Add: HONESTY
HOPE (PATENTS)
Add: TRUTHFULNESS
FRIENDS (FIXED ASSETS)
Less: EGO
Less: VANITY
PERSISTENCE ( P & M)
Less: JEALOUSY
Less: OVER CONFIDENCE
LUCK (FURNITURE)
Less: BEING RUDE
RELATIVES (INVESTMENTS)
GOD (RESERVE AND SURPLUS)
IF YOU BELIEVE IN HIM
PERSON WHOM YOU HELPED (DEBTORS)
YOU BOSS (BANK LOAN)
PATIENCE (CLOSING STOCK)
PERSONS WHO HELPED YOU (CREDITORS)
NEIGHBOURS (FICTICIOUS ASSETS)
LOVE (CONTIGENT LIABILITY)
GOD (P/L A/C. DEBIT BALANCE)
IF YOU DON’T BELIEVE IN HIM
FORGIVENESS (OUTSTANDING SALARY)
BEING HAPPY (CASH & BANK)
G/F (BILLS PAYABLE)
LIFE
TOTAL LIFE