This document provides an analogy comparing aspects of human life and relationships to accounting concepts and transactions. It states that when a person is born, it is like the opening of a new financial year. Helping others is analogous to a cash sale, while helping without acknowledgment is like a credit sale. Marriage represents amalgamation, while having children is a conversion to a company. When children make their own decisions, the relationship is like a subsidiary and holding company. Upon death, an assessment year begins and one's files are sent to God's accountant for preparation of a final balance sheet for life.

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….

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……

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)
TOTAL
LIFE
LIFE

22. “Your Life is the gift of God…
Being a CA /CS will be your Gift to God”
Best of Luck