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*Mar Spiritual** Accounting ( Repeat)*

*Spiritual Accounting was the real accounting actually implemented in
institutions, which were dedicated for the achievement or promotion of a
mission. The accounting was more in terms of gut feeling and not in the
usual double entry accounting system. Actually that was the accounting
system followed, when barter, tradition, custom, loyalty to a king or lord
in accordance of a religious authority, were the ingredients of an economy.
What counted was the mission or the sacred sense of belonging and monetary
profits were looked down upon. One’s contribution to the society and the
opportunity to serve were the main remunerations. The economies were mainly
spiritualized and monetization as we experience today was not and could not
be even imagined.*

*Spirit means air. People breathed morale, faith, belief, enlightenment,
the sense and pride of belonging in the lush nature identified as God. In
fact the entire Biosphere breathed as one organism. It was not book keeping
but conscience keeping.*



*May be if they wanted to maintain, the Morale Accounting, they could have
adopted the method of Breath Accounting. But commercial profit as
obfuscated as knowledge today, taken as the only objective, was a satanic
notion then.*

*But the Satanic Accounting System which today is adopted, which is full of
gigantic gape holes, will not be able to even sustain in the emerging
economic scenario. Because to those who are able to corner all resources
and monopolize and for whose benefit accounts in fact are maintained (if
only we see through the bluffs), the time gap between a want and its
satisfaction is simply becoming nil. When a want is satisfied, even before
basking in the satisfaction, another want is sprouting up, after the
satisfaction of that want another sprouts up, then
another,another,another...leaving no time for any enjoyment. The very ugly
rich suffer from want shortage, as every want gets satisfied immediately.*

*There is gigantic want promiscuity, leading to scams, by these mad people
who are ruling the world.*

*What we desperately need is dedication to missions. That is possible only
when the air we breathe is not toxic. The air will not be toxic only when
nature is given freedom to bloom on the terms of nature. Then symbiosis
takes over, and as part of nature we also bloom.*

*If a clear Air Purity Accounting is maintained, then there can be the
Morale Accounting, Dedication Accounting, The Natural Balance Accounting
and Prosperity Accounting in terms of the development of arts among the
people, not the counterfeit or commercialized bluff passed off as art by
the cinema industry today.*

*As a beginning at least to free accounting from its thraldom of the ‘cult
of expenditure escape and income grabbing recording’, and make it a total
comprehensive record of every ramification spinning functioning, I propose
the following accounting system.*

*In the Books of Prime Entry or the Subsidiary Books or the Books of
Original Entry, where the transactions are first recorded, there shall be
the subsidiary books relating to-*

*1) **Effect on Environment,*

*2) ** Effect on the Ecology,*

*3) **Effect on the Biosphere,*

*4) **Effect on the Society and only lastly*

*5) **The Usual Subsidiary Books—The Purchases Book*

*The Sales Book, The Purchases Returns Book, The Sales Returns Book, The
Cash Book, The Bills Receivable Book, The Bills Payable Book and The
Journal Proper.*

*For all these subsidiary books there can be a Common Ledger Accounting,
leading to cross postings, or separate ledger sections for each subsidiary
Books branch—The Environment Ledgers, The Ecology Ledgers, The Biospheric
Ledgers, The Societal Ledgers, and the Commercial Ledgers.*

*For each section there may be a separate Trial Balance, and ultimately a
common trial balance can be prepared. Or there may be separate Profit and
Loss Account for each on the basis of the separate ledgers, disclosing the
profit or loss relating to the environment, profit or loss relating to the
ecology, relating to the biosphere, relating to society and finally a
profit and loss account relating to the commercial aspect of the
organization.*

*Today commerce has become the cost escape and income grabbing by hook or
crook cult. It is threatening the very survival of mother Bhoodevi. It is
through an accounting system that covers every aspect that sanity may be
installed.*

*Today Accounting is Greed and Grab Accounting, by the commercial
organization.*

*YM*

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