The document discusses the importance of understanding the purpose and reason for studying a subject like accountancy. It uses examples of a student's academic year and a businessman's business transactions to illustrate how language barriers could cause issues. For a student, not understanding the language of instruction could mean not being able to take notes, learn topics, or write exams, leading to poor grades. Similarly, a businessman would not be able to maintain business records without understanding the language, preventing him from knowing the results of his year-long efforts. The document argues that accountancy provides the language for recording business transactions, which is why it is important to study.

1. PRATIBIMB ( The Infant Future) 1

2. PRATIBIMB ( The Infant Future) 2
IMAGINE YOU ARE A STUDENT (WHICH
YOU CERTAINLY ARE).
WHAT IS YOUR YEARLY PLAN?
GOING TO SCHOOL/CLASSES OBVIOUSLY ,
ATTENDING LECTURES OF DIFFERENT
FACULTIES,
TAKING NOTES OF THOSE LECTURES,
SEPARATELY RECORDING THOSE NOTES
IN THEIR RESPECTIVE SUBJECT
REJISTERS

3. PRATIBIMB ( The Infant Future) 3
SO THAT FINDING A PARTICULAR TOPIC
IS EASY,
LEARNING ALL THE TOPICS COVERED IN
YOUR NOTES,
REVISING THEM REPEATEDLY,
MAKING SUMMARIES FROM THOSE NOTES
SO THAT THEY BECOME HANDY FOR A
QUICK REVISION BEFORE EXAM,
WRITING YOUR EXAMS &

4. PRATIBIMB ( The Infant Future) 4
THEN SITTING BACK & WAITING FOR THE
ONLY THING
YOU TOILED SO HARD FOR THE YEAR
ROUND, TOOK SO MUCH PAIN FOR
ANY GUESSES WHAT IS THAT
OK NO OFFENCES -----‘THE REPORT CARD ’
– OFCOURSE
 YOUR PERFORMANCE CARD ---
DISPLAYING YOUR MARKS GOOD OR BAD
WHATEVER…………

5. PRATIBIMB ( The Infant Future) 5
NOW I
WOULD TAKE
U TO A
BRAIN
STORMER

6. PRATIBIMB ( The Infant Future) 6
JUST IMAGINE THAT THE LANGUAGE IN
USE IN YOUR SCHOOL/CLASSES
WAS NOT THE ONE YOU WERE FAMILIAR
WITH
JUST IMAGINE IT ------ AND GO TO THE
FLASH BACK &
 RELIVE THE ENTIRE YEARLY JOURNEY WE
JUST DISCUSSED
WHAT DO YOU FIND YOURSELF IN -------
- ONLY IN DEEP INCAPACITY !!!!

7. PRATIBIMB ( The Infant Future) 7
NOW U CAN’T UNDERSTAND THE LECTURES
RENDERED (ATTENDED)
U CAN’T TAKE NOTES
U CAN’T CLASSIFY THEM IN SEPARATE
SUBJECT REJISTERS
U CAN’T LEARN THEM
U CAN’T PREPARE SUMMARIES
U CAN’T WRITE YOUR PAPERS

8. PRATIBIMB ( The Infant Future) 8
SO WHAT WILL U GET IN REPORT
CARD ------
A BIG ZERO
ACTUALLY YOU WON’T BE ABLE
TO GET YOUR PERFORMANCE JUDGED
&
GET THE REPORT CARD
PREPARED…………………………

9. PRATIBIMB ( The Infant Future) 9
ALL THIS MISERY ----
IS JUST THE COURTESY OF -
--
LANGUANGE IGNORANCE --
------
 & NOT YOUR INCAPACITY
TO STUDY & PERFORM.

10. PRATIBIMB ( The Infant Future) 10
LIKEWISE,
THINK YOU
ARE
BUSINESSMAN
NOW

11. PRATIBIMB ( The Infant Future) 11
 NOW LETS LIVE HIS YEARLY
PLAN
 ENTERING INTO DAILY
BUSINESS TRANSACTIONS
MAKING PURCHASES, SALES,
PAYING EXPENSES, RECEIVING
INCOMES, BUYING FIXED
ASSETS, TAKING LOANS,
REPAYING LOANS, & SO ON…….

12. PRATIBIMB ( The Infant Future) 12
THE ABOVE PROCESS
GOES THROUGHOUT
THE YEAR
YOU TOIL SO HARD
12 MONTHS

13. PRATIBIMB ( The Infant Future) 13
WHY ARE YOU TAKING SO
MUCH PAIN MAN ? WHY ?
JUST TO MAKE GOOD
PROFITS THAT’S IT !!
BUT HOW YOU ARE GOING TO
KNOW THE RESULT OF ALL
YOUR YEAR LONG EFFORTS
??????

14. PRATIBIMB ( The Infant Future) 14
THE ENTIRE DISCUSSION
COMES DOWN TO
KEEPING A TRACK RECORD
OF ALL WHAT HAPPENED
IN THE ENTIRE YEAR –
LITERALLY OF ALL
BUSINESS
TRANSACTIONS
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

15. PRATIBIMB ( The Infant Future) 15
NOW WHAT ???????
HOW WILL YOU MAINTAIN
BUSINESS RECORDS ?
DO YOU KNOW ANY
LANGUAGE WHICH CAN READ
& RECORD BUSINESS
TRANSACTIONS ??????

16. PRATIBIMB ( The Infant Future) 16
THE ANSWER IS A
BIG NO !!!!!!
THE SAME PROBLEM
IS CONFRONTED
NOW, SAME AS YOU
FACED AS A STUDENT
!!!!!!!!!!!!!!!!!!

17. PRATIBIMB ( The Infant Future) 17
THE PROBLEM
OF
LANGUANGE
IGNORANCE???
???

18. PRATIBIMB ( The Infant Future) 18
YOU NEED A
LANGUAGE WHICH
TELLS YOU
HOW TO READ ?
HOW TO WRITE
BUSINESS
TRANSATIONS ?

19. PRATIBIMB ( The Infant Future) 19
 SO MY FRIEND STUDENT
NOW YOU CAN VERY WELL MAKE OUT
WHAT IS ACCOUNTANCY ?
WHY DID IT COME INTO EXISTENCE
?
WHY WE NEED IT ?
AND WHY YOU ARE GOING TO STUDY
IT ?

20. PRATIBIMB ( The Infant Future) 20
ACCOUNTANCY
IS NOTHING
BUT A LANGUAGE
THAT ENABLES
READING
&
WRITING
OF
BUSINESS TRANSACTIONS
-- PARIMAL SINGHAL

21. PRATIBIMB ( The Infant Future) 21
 MY DEAR FRIENDS TIE ONE THUMB
RULE WITH YOUR INSTINCTS
 THAT BEFORE LEARNING ANY NEW
TRADE OR SUBJECT YOU SHOULD
AWARE YOURSELF OF THE REASON,
PUSPOSE BEHIND THE EXISTENCE
OF THAT PARTICULAR TRADE/
SUBJECT,
 SO THAT YOU CAN DO JUSTICE TO
YOUSELF AS WELL AS TO THE
SUBJECT.

22. PRATIBIMB ( The Infant Future) 22