Accountancy is simple.
But we get there by complicated routes!
Yes, everyone has worked hard to
complicate the routes - the books, the teaching.
The books.
they are dull and dismal.
They are eminently avoidable; not readable.
They lead us from nothing to nowhere!
The teaching.
It can put anyone to sleep!
It is a process of turning simple things Into
complex matters
The students.
They are a luckless lot
Teachers do not allow them to fall asleep.
Books do not allow them to keep awake!
Poor fellows have no choice except to yawnl
Oh! no.
The neglect is too much.
It cannot be allowed to go on.
Accountancy holds endless delight.
It is a jingle of debit and credit
Journals are joyful. Ledgers are lively.
Statements are snap-shots of a firm's finance.
No, you need not move around in
dust and smoke to get the financial picture
of a factory.
Sit in the cool comfort of your office and
see the annual statements.
They will speak to you.
This class attempts to capture the
endless charm of accountancy.
Its simplicity. Its liveliness.
So, the first task that has been
attempted in the class is simplification.
The subject-matter has been explained in
such a simple language that even a beginner will
understand the concepts with ease.
Then there is innovative presentation.
Sometimes there is a delightful dialogue.
And, sometimes there is a lively little speech.
Accountancy is no longer a sleep-causing subject.
Hold on, there is more!
The secret of success is accountancy is in
problem-solving.
Therefore, a large number of solved
and unsolved problems of all varieties
have been given on each topic.
What is more, the problems have been arranged
in gradation.
It is effortless Journey from simple to complex.
Let us face it.
Accountancy requires practice, practice
and more practice.
You will have to practice a mountain of problems.
Then and then alone the great subject will be yours.
After all—
“Great things are done when men and
mountains meet; This is not done by roaming
in the street"