On a hot lazy afternoon Life stood still My son, an accounting student Opened the ledger of his life Dog-eared , musty Yellow pages, each page Containing an experience The pages came unstuck Some pages had No entries A loose thread Broken in places Held them together.
His trial balance had A suspense account Of hazy undefined moments The ledger folios Were in disarray It was difficult to cross-check With the journal entries. Check all the entries , my boy For errors of commission And omission , I said And for errors of principle For a good measure.
He checked and checked The suspense account Still stared him in the face My inspection revealed A large number of stubs In the ledger. What were they? They contained entries Of unpleasant experiences My son had torn them off From the ledger of his life.
His trial balance Remains unbalanced Unless the torn pages Are accounted for His suspense account will Remain for ever Without these pages.