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

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

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When you were Born….

Its the Opening of the Financial year.(.1.4.XXX)

Your

Is like Journal Entry….

Page 3: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When You meet someone….

It’s a Transaction…

Page 4: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When you make someone Smile or Someone makes you Smile!!!!!!!

It’s a Contra Entry!!!!

Page 5: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When You Help Someone and your help is Acknowledge…

Its like, Cash Sales!!!!!!!!!

Page 6: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When you Help Someone without any Acknowledgment..

Its Credit Sales……..

Page 7: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When Someone Helped You andYou are Thankful to them….

Its like, Cash Purchase!!

Page 8: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When Someone Helped you…and You are not Thankful for it..

Its Credit purchase….

Page 9: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When you Hurt Someone…….

Its like Abnormal loss…..

Page 10: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

Making Apology for the same….

Its like, Insurance Claim Recovered..

Page 11: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When Someone Hurts You….

Its like, Bad Debt…

Page 12: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

Forgiving their Mistakes….

Bad Debt Recovery…..

Page 13: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When You are Married…..

Its like, Amalgamation..

Page 14: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

Becoming Parents…

Its like, Conversion of Firm into a Co.

Page 15: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When Your Children Starts taking their own Decisions…

You are Subsidiary they are your Holding Co.

Page 16: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When your Children Left you…….

Its like, Demerger…….

Page 17: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

When you will Die……

It’s the End of Financial Year..(31.3.xxxx)

Page 18: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

What After your Death?????

The Assessment Year starts……

Page 19: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

All your files are posted to…..

God’s Chartered Accountant….

“Chitragupta Maharaj”

Page 20: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

He will Vouch and Prepare….

Your Balance Sheet!!!!

Page 21: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

N THE BOOKS OF HUMAN NO. XYZBALANCE SHEET FOR THE LIFE ENDED.....

LIABILITIES PARENTS (CAPITAL)Add : FORGIVENESSAdd: HELPING OTHERSAdd: HONESTYAdd: TRUTHFULNESS Less: EGOLess: VANITYLess: JEALOUSYLess: OVER CONFIDENCELess: 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 LIFE

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) LIFE

Page 22: When you were Born…. Its the Opening of the Financial year.(.1.4.XXX)

CA – BALKISHAN

AGARWAL

“Your Life is the gift of God…Being a CA will be your Gift to God”

Best of Luck, Dasvidaniya

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