An Accounting Reflection from the Words of Young Sri Guru Nanak Dev Ji
March is the most defining month for accountants. Ledgers are reconciled, provisions are reviewed, disclosures are verified and finally the books of accounts are closed for the financial year.
Every professional understands the discipline of year-end closing:
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Every transaction must be recorded.
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Every liability must be recognised.
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Every asset must be verified.
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Nothing material should remain unaccounted.
Because once the Balance Sheet is finalised on 31 March, it reflects the true financial position of the enterprise.
Yet while financial years close on a fixed date, life never announces its closing date.
In today’s world of wars, global tensions and sudden uncertainties, this truth appears even more relevant.
Centuries ago, when Guru Nanak was still a young child, his teacher asked him to write on a wooden tablet (पट्टी) as part of learning. Instead of ordinary letters, Sri Guru Nanak Dev Ji uttered words of timeless wisdom, later preserved in the Guru Granth Sahib:
पट्टी लिखी धरमसाल होई।
ज्ञान कलम लिख लेखा होई॥
In simple yet profound terms, the message was this:
Let Dharma be the school,
let Wisdom be the pen,
and let life itself become the ledger where the true account is written.
For those in the accounting profession, this metaphor is remarkably powerful. It reminds us that beyond financial records, every human life quietly maintains its own ledger of actions.
The Real Balance Sheet of Life
Just as accounting divides entries between Assets and Liabilities, life too builds a silent balance sheet.
| Assets of Life | Liabilities of Life |
|---|---|
| Truth | Ego |
| Integrity | Greed |
| Compassion | Anger |
| Service | Attachment |
| Humility | Self-interest |
Over time, these entries determine the true balance of a life lived.
Sri Guru Nanak Dev Ji reminds us further:
लेखा लिखि न चलई साथि।
किआ लेखा किआ गुणि गाथ॥
The worldly accounts we maintain — wealth, titles and possessions — do not accompany us. What ultimately remains is only the record of our deeds and virtues.
A Reflection at Year-End
As accountants prepare the final financial statements for the year, the process itself offers a deeper reminder.
Financial accounts are audited every year.
But life too faces a final audit — without notice.
Financial years close on 31 March.
The closing of life’s ledger may come any day.
Perhaps the most timeless accounting principle was spoken centuries ago by a young Sri Guru Nanak Dev Ji:
ज्ञान कलम लिख लेखा होई॥
Let wisdom be the pen that writes the account of life
