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