Friday, April 23, 2010

The Balance Sheet of Life

My college years were spent finding a direction for my life. I started out as a business major and changed to accounting when I discovered that this subject came easily for me. Maybe it was because my accounting instructor rewarded anyone who got a 100% on their exam with a day off from class. I would head straight for the tennis courts for some bonus time after every exam causing many of my classmates to wonder if maybe I was cheating. My sociology instructor was also an avid player and he went out of his way to give me extra time on my papers so I could spend more time on the courts.

By the time I entered my senior year, I was very conflicted about my future. I even took a one semester break that turned into a year to teach tennis at a resort in Canada. I was having the time of life teaching tennis, however, my mother tried to convince me that this was not a "real" job. Because of the one year break, I discovered that my graduation requirements had been changed and that the diploma would only be awarded if I followed the new classes that were added due to my absence.

I felt lonely during my senior year because my close friends had all graduated on time. I did not have much of a social life because I was commuting from home and giving tennis lessons to pay for college. Becoming a certified teaching pro with the USPTA opened some doors. Excitement filled up inside of me when I discovered that a big club was looking for a new tennis director. Outside of balancing the check book, my years studying accounting never turned into the dream that my parents had visualized for me.

Accounting is black and white. It is not like philosophy where the answers are as numerous as the questions. It is not like writing where creativity is only bounded by your own imagination and the time you spend developing the subject matter.

As a business owner, I am thankful that my college education helped me to become more well rounded. I would like to offer my blog followers a synopsis of what I learned about accounting...

The "Balance Sheet of Life" can be summarized like this, add up all of your assets, subtract your liabilities, and what is left over is your equity. My current balance sheet is listed as an example:


2 worn Bibles (when things are worn out, you call this depreciated)
1 wife (value...priceless)
3 children (at times I wondered if they should be re categorized as liabilities once they hit the teenage years, however, that would be an accounting error)
1 house
1 pantry with food (a few loaves of bread that God multiplies faster than the teenagers subtract)
1 mac laptop (everyone in the family fights for this, that is why my posts are done at odd times)
1 brand new NIV Study Bible (Thanks Uncle Harry and Aunt the one you gave my father, I will treasure this and share it with the world)
1 biological family (a loving father- now deceased, a loving mother more full of life than ever, and five siblings who would die for one another)
1 spiritual family (this grows daily as the message of Hope is shared on this blog)


Enemies (Zero... they have all been forgiven and are no longer on the books)
card card bills (someday, they will be repaid)
mortgage (like the loaves of bread in the pantry, God Blesses us with enough pennies each month for this expense)


Eternal Life...

When Jesus died for my sins and erased them from my balance sheet, everything changed. I really don't deserve any equity but Jesus gave this to me for free, just like the new Study Bible from my Uncle Harry and Aunt Helen.

Why not take a few moments and look at your balance sheet? If you don't like how everything is adding up, try putting Jesus in your "equity" column. It sure will look good when the Father reviews it at the end of your life...just make sure your Bibles are fully depreciated before you go...

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