chapter 2

"ಮಾನವ ಜನ್ಮ ದೊಡ್ಡದು. ಹುಟ್ಟು ಸಾವುಗಳ ಮಧ್ಯೆ ಇರುವುದೊಂದೇ ಬದುಕು.  ಹುಟ್ಟು ಅಕಸ್ಮಿಕ, ಸಾವು ಖಚಿತ ". Life is like a Business. Hindu religion believe in Punarjanma and also carry forward of Punya and Papa to next Janma. In my opinion, our Horoscope is nothing but a Report Card of our previous Janma. A person born with favourable positions of various planets in his horoscope is net results of Papa and Punya in the earlier Janma. Atma or soul is immortal and it is moving from one body to other, as told by Lord Krishna to Arjuna in our holy book Bhagavadgita. Puradaradasa in his famous Dasara Padagalu, told we should keep accounts of Punya and Papa on daily basis, which means he suggested for maintainance of accounts even  in those ancient daysFor each and every business we have to maintain accounts and also draw a Balance Sheet and Profit and Loss Account at the end  of every year, to know the Profit or Loss at the end of the year. Profit of the year will be carried forward for the next year in the Balance Sheet and also net loss also will be deducted from the Capital Account.As Purandara Dasa told life is also like business and we have to draw balance sheet on a daily basis, by accounting of our Papa [Dushkarma - Expenses] and Punya [Satkarma - Income ] for each and  every day.ಮನವ ಶೋಧಿಸಬೇಕು ನಿಚ್ಚ I ದಿನದಿನ ಮಾಡುವ ಪಾಪ ಪುಣ್ಯದ ವೆಚ್ಚ IIಅಂದರೆ, ಪ್ರತಿ ದಿನ ನಾವು ಆಯಾ ದಿನಗಳು ಮಾಡಿದ ಪಾಪ ಕಾರ್ಯ ಮತ್ತು ಪುಣ್ಯ ಕಾರ್ಯ ಗಳ ಲೆಕ್ಕವನ್ನು ಮಾಡಿ ನಮ್ಮ ಮನವ ಶೊಧಿಸಿ ಕೊಂಡು, ಪ್ರತಿ ದಿನ ನಮ್ಮ ಜೀವನದ ಬ್ಯಾಲೆನ್ಸ್ ಶೀಟನ್ನು ತಯಾರು ಮಾಡಬೇಕೆನ್ನುವುದೇ ಇದರಲ್ಲಿ ಇರುವ ಸಂದೇಶ.As a practicing Chartered Accountant,   if we draw  our Balance Sheet of life, it may be analysed like this, in my opinion of true and fair view.1. Soul (Atma)  is the proprietor.2. Punyakarma of your past life is the opening balance in your captial account.3. Papakarma of your past life is brought forward liability to be repaid in this life.4. Family background is Goodwill.5. Your birth iscommencement of business.6. Body is  Tangible Asset7. Brain is  computer, which contains mind as an operating system. 8.  Intelligence is its software, an Intangible Asset.9. Education, Learning and gaining knowledge are capital introductions and sitting idle and bad habits are your drawings.10. Doing works (Karma) is book entries. Doing good works (Satkarma) are credited to profit & loss account and bad work (Dushkarm) are debited. 11. Net of Satkarma and Dushkarma is profit or loss, which will be transferred Capital or Reserve.11. Public are your External Auditors. Conscience is your Internal Auditor.13. God is the Assessing officer and losses due to diseases, accidents and thefts are Taxes and Penalty.14. Pooja, offerings and rituals  are like bribes to Assessing officer.15. Earnings through cheating, harrassing, blackmailing or other unethical means are contingent liabilities.16. Ethics and morality are the Accounting Standads.17. Marriage is merger of Business and divorce is demerger.18. Children are your products and quality of products depends on your direction and motivation.19. Well educated and earning children are standard Assets (SA), otherwise they are non Performing Assets (NPA).20. Services & Charities to Society is your Brand.21. Finally, death is your closure of business.Finally,  try your level best to clean your balance sheet, by appointing a good internal auditor and create your brand.V K S Shetty, B Sc., FCAChartered Acoountant, Bangalore