The guy who devised the double entry book keeping system was a genius! In an effort to define financial accounting, this person actually made an equation of life. The more i think about it, the more sense it makes. Lets begin with the going concern concept. The concept states that 'the business will continue to operate for the foreseeable future and that it isn't suddenly going to cease trading.' As the business continues even after the end of the financial year, so does the journey of the soul. It doesn't end with a closure called death. As with a business, the assets and liabilities are carried on to the next financial year, so is with the soul. All the deeds are carried on to the next life. There is a profit and a loss, a balance that is carried forward to the next life.
Why is it that when you are travelling on a metro thinking what a terrible day it has been, a stranger with the most beautiful smile in the world comes and starts talking? You are normally an introvert but talking to that stranger comes easily to you. You pour your heart out and by the time he has to de-board, you are already feeling better. He was your debtor who just paid what he owed. At times, you do everything right. You try to be the best person you can be with that very special friend of yours. Whatever you do, circumstances become such that you are always hurt. How much ever you try, things do not work out. It pains. Its like a wound that doesn't heal. Why me? Why me God? Because my child, it was your liability. You were unjust to that person at some time, in some life. Its payback time. When you were suffering, your debts were getting repaid. Does that soothe the pain? No. But, another debt repaid!
You've set your self a target. You are relentlessly trying to achieve it. You are working really hard, thinking about it, planning for it and working towards it with all sincerity and dedication. Congratulations, you've just put in the equity in the business. Your own source of fund. No outside liability. Something that will stay till your journey in this cosmos continues. Something that life owes you. What do you rely on when you've suffered a setback? When you have been knocked out? You look upto the strongest thing in existence for support. Your spirit. The only unbreakable unit in this vulnerable, changing-by-the-minute universe. All the learnings, all the experiences of your being, are stored here. You greatest intangible asset. It can never be rightly valued and is mostly undervalued. The valuation is dependent completely on perception. It is only you who can appreciate its importance. It keeps you going. The fixed assets that you have created are your achievements. With every good deed, you increase the profit and add it to the reserves. Something that the business, life, owes you, the promoter and the only shareholder. With every evil deed, these reserves deplete and losses begin to occur. Loss is an asset in the book of life, now life doesn't owe you anything. It is vice versa. Time to put in more equity and make the business profitable. Be good. Whatever is left after paying your debts, facing losses, making the business run etc etc is the cash balance. The time you spend smiling. The times when you are happy.
And then, another financial year draws to a close. Another, yet to begin!
