Our Birth is our Opening Balance Our Death is our Closing Balance Our Prejudiced Views are our Liabilities Our Creative Ideas are our Assets Heart is our Current Asset Soul is our Fixed Asset Brain is our Fixed Deposit Thinking is our Current Account Achievements are our Capital Character & Morals, our Stock-in-Trade Friends are our General Reserves Values & Behaviour are our Goodwill Patience is our Interest Earned Love is our Dividend Children are our Bonus Issues Education is Brands / Patents Knowledge is our Investment Experience is our Premium Account The Aim is to Tally the Balance Sheet Accurately. The Goal is to get the Best Presented Accounts Award