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. Without knowing the language or accounting, a student couldn't take notes, learn topics, or get graded. Similarly, a businessman wouldn't be able to record transactions or know the year's profits. The document emphasizes that accountancy provides the language for recording and understanding 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