The Ledger of Life: Journal Entries of a Human Being

Some say life is more than experiences — it’s a series of accounting entries. Here’s the story of Mr. R, told entirely as journal entries.

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Opening Balance

Debit: Parents’ Assets A/c                100
Credit: New Life A/c                       100
(Being Mr. R born and added to parents’ balance sheet)

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Childhood

Debit: Toys & Chocolates A/c              50
Credit: Parents’ Cash A/c                 50
(Being expenses for early happiness)

Debit: Knowledge A/c                       20
Credit: Playtime A/c                       20
(Being schooling started, playtime converted into homework)

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Teenage Years

Debit: First Crush A/c                     200
Credit: Emotions A/c                       200
(Being heart invested without ROI)

Debit: Heartbreak Provision A/c            150
Credit: Tears Payable A/c                  150
(Being breakup adjusted in accounts)

Debit: Tuition Fees A/c                    300
Credit: Parents’ Cash A/c                  300
(Being investment into future returns)

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Early Career

Debit: Salary Receivable A/c               1000
Credit: Dreams Deferred A/c                1000
(Being first job accepted, dreams postponed)

Debit: Rent Expense A/c                    400
Credit: Salary A/c                         400
(Being landlord becomes first profit-taker of job)

Debit: Beer Expense A/c                    200
Credit: Stress A/c                         200
(Being stress written off through liquid assets)

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Marriage

Debit: Partner’s Expectations A/c          500
Credit: Bachelor Freedom A/c               500
(Being marriage adjustments made)

Debit: Wedding Expenses A/c                1000
Credit: Bank Loan A/c                      1000
(Being liabilities disguised as celebrations)

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Family Life

Debit: Child Expenses A/c                  9999
Credit: Sleep Hours A/c                    9999
(Being new family members introduced to ledger)

Debit: House (Fixed Asset) A/c             10,00,000
Credit: Bank Loan A/c                      10,00,000
(Being investment in immovable asset with movable interest rates)

Debit: Medical Expenses A/c                200
Credit: Patience A/c                       200
(Being health costs of family accounted)

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Midlife

Debit: Sports Car A/c                      2000
Credit: Retirement Savings A/c             2000
(Being midlife crisis adjustment entry)

Debit: Stress A/c                          500
Credit: Hair A/c                           500
(Being depreciation of hair due to workload)

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Old Age

Debit: Medicines A/c                       1000
Credit: Savings A/c                        1000
(Being medical expenses during retirement)

Debit: Grandchildren’s Laughter A/c        200
Credit: Loneliness A/c                     200
(Being happiness received as dividend)

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Closing Entry

Debit: Peace A/c                           1
Credit: Life A/c                           1
(Being account of life closed permanently)

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Balance Sheet of Life (Final Audit)

Assets:

• Love (Non-depreciable)
• Memories (Intangible Asset)
• Legacy (Goodwill)

Liabilities:

• Mistakes (Adjusted)
• Regrets (Written Off)

Net Worth: A story that balanced. ✅