Accountants have an odd sense of reality. Take the Balance Sheet for example.
I personally think the Balance Sheet is a thing of Beauty. No, B.S., LOL.
Before we got any further, we gotta talk a little about beauty. What is it?
Well, it sure is hard to put it into words. But, it sure feels good. There is something about beauty that feels right… like everything is in Balance. In harmony. In sync.
And I think that is part of the secret of beauty; there is harmony of different parts coming together to create this synergy that we experience as beauty.
And when it comes to balance, who can’t appreciate one of the more beautiful formulas of all of Business:
A= L +OE
That little formula is the underpinning of every financial transaction. EVERY. No matter what the transaction is, it must balance.
In an uncertain world, there is peace of mind in knowing that EVERY transcation must balance.
And that is a thing of beauty.
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The beauty of the balance sheet includes –
- all the parts fitting and in their right place … and that leaves a marvelous feeling
- it is a snap-shot taken in time that will never ever be the same again
- it is a summary of a thousand, million, billion actions taken … the work of a lot of people, the unleashing of ideas both good and bad
- and while it is formulaic it is real and alive