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1. Human life cycle is like financial year.
2. When YOU were born. ..(It’s the opening of Financial year 1.4.XXXX)
3. Your everyday is like.. .(Journal entry)
4. When you meet with someone is a ..(Transaction)
5. When You make someone smile or some makes you smile is.....(Contra Entry)
6. When You help someone and your help is acknowledged. ..(Its Cash Sales)
7. When You help someone without any acknowledgement… (Its Credit Sale)
8. If you are not thankful... (Credit Purchases)
9. When you hurt someone is like. ..(Abnormal Loss)
10. If You make the apology for the same…. (Insurance Claimed Recovered)
11. When someone hurts you is like. ..(Bad Debt)
12. Forgiving their mistakes… (Bad Debt Recovered)
13. When you are married is like. …(Amalgamation)
14. Becoming Parents is like…. (Conversion of a Firm into a Co.)
15. When You Children starts taking their own decisions…. (You are subsidiary and they are your holding Co.)
16. When your children left You…. (Demerger)
17. When you will die…..(Closing of F.Y 31.3.XXXX)
18. What? After you Death the Assessment Year starts.
19. All Your files posted to GOD'S Chartered Accountant. "Chitragupt Maharaj"
20. HE will Vouch and prepare your Balance sheet.
21. IN THE BOOKS OF HUMAN NO….XYZ
LIABILITIES:-
PARENTS (CAPITAL)
Add : FORGIVENESS
Add: HONESTY
Add: HELPING OTHERS
Add: TRUTHFULNESS
Less: EGO
Less: VANITY
Less: JEALOUSY
Less: OVER CONFIDENCE
Less: BEING RUDE
GOD (RESERVE AND SURPLUS)
IF YOU BELIEVE IN HIM
YOU BOSS (BANK LOAN)
PERSONS WHO HELPED YOU (CREDITORS)
LOVE (CONTIGENT LIABILITY)
FORGIVENESS (OUTSTANDING SALARY)
G/F (BILLS PAYABLE)
TOTAL
ASSETS:-
CA STUDENT (GOODWILL)
CONFIDENCE (COPY RIGHT)
HOPE(PATENTS)
FRIENDS (FIXED ASSETS)
PERSISTENCE (P & M)
LUCK (FURNITURE)
RELATIVES (INVESTMENTS)
PERSON WHOM YOU HELPED (DEBTORS)
PATIENCE (CLOSING STOCK)
NEIGHBOURS (FICTICIOUS ASSETS)
GOD (P/L A/C. DEBIT BALANCE) IF YOU DON’T
BELIEVE IN HIM
BEING HAPPY (CASH & BANK)
TOTAL |
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