It’s all about Debit and Credit; is it!

The assistant to the chief accountant is puzzled. Most of the time when the chief consults some accounts or is preparing a report and is searching for some answer or something he pulls out his desk drawer, takes out a worn envelope, removes a yellowing sheet of paper, reads it, nods his head, looks around the room with renewed vigor, returns the envelope to the drawer, and then successfully solves the issue or completes the report. The assistant always wonders: what is written in that piece of paper that gives answer to most problems!

After a few years it’s time for the chief to retire and the assistant is considered for filling in his shoes and hence given a promotion (and a raise). He is happy.

After the old man retires and leaves the office the new chief accountant goes and occupies the seat. After sometime he pulls out the drawer and to his wild surprise the greying envelop is still sitting inside the drawer.

He can’t wait to read for himself the message contained in the envelope in the drawer, particularly since he feels so inadequate in replacing the far wiser and more highly esteemed erstwhile incumbent (the old accountant). Surely, he thinks to himself, it must contain the great secret to his success, a wondrous treasure of inspiration and motivation. His fingers tremble anxiously as he removes the mysterious envelope from the drawer, empties its yellowing sheet of paper and reads.

The yellow sheet contains only two lines:

"Debits towards the door”
“Credits toward the window."