Accounting

Expressions researched:
"accounted" |"accounting"

SB Canto 4

SB 4.17.35, Purport:

The Lord is known as Dharādhara, meaning, "He who keeps the planet earth on His tusks as the boar incarnation." Thus the planet earth in the shape of a cow is accounting the contradictory acts of the Lord. Although He once saved the earth, He now wants to upset the earth, which is like a boat on water. No one can understand the activities of the Lord. Due to a poor fund of knowledge, human beings sometimes think the Lord's activities contradictory.

CC Antya-lila

CC Antya 10 Summary:

The following summary of Chapter Ten is given by Bhaktivinoda Ṭhākura in his Amṛta-pravāha-bhāṣya. Before the Ratha-yātrā ceremony, all the devotees from Bengal started for Jagannātha Purī as usual. Rāghava Paṇḍita brought with him various kinds of food for Śrī Caitanya Mahāprabhu. The food had been cooked by his sister, Damayantī, who then packed it in bags (jhāli). Thus the stock of food was generally known as rāghavera jhāli, "the bags of Rāghava." Makaradhvaja Kara, an inhabitant of Pānihāṭi who accompanied Rāghava Paṇḍita, was the secretary in charge of accounting for the rāghavera jhāli.

Bhagavad-gita As It Is Lectures

Lecture on BG 13.26 -- Bombay, October 25, 1973:

So here Kṛṣṇa said, anye tu ajānantaḥ śrutvā, simply by hearing. If you hear from a realized person—of course, interestedly, seriously—then you can get benefit, śrutvā. Śrutvā anyebhya upāsate. Just like it is very natural. Just like these children, they do not understand, or the children's father. Anyone. They do not understand. But if they come here and simply hear. The children, they are also chanting Hare Kṛṣṇa, they are offering obeisances, they are offering a lamp, they are playing some instrument, all these things will never go in vain. It is being accounted. This is called ajñāta-sukṛti. By doing this, doing this, doing this repeatedly, one day becomes a great devotee. It doesn't require studying all the Vedic literatures. Simply if one is accustomed to this practice of devotional service and hears the vibration, Hare Kṛṣṇa mantra... Simply by hearing.

Sri Caitanya-caritamrta Lectures

Lecture on CC Madhya-lila 20.108-109 -- New York, July 15, 1976:

There is a verse spoken by Nārada Muni, that even by sentiment, not understanding properly the philosophy of Kṛṣṇa consciousness, even by sentiment—"All right, let me also dance and chant like these people, the saffron-colored, shaved-head people are doing. Let me do that"—so once dancing with them will never go in vain. It will (be) immediately accounted, "Ah, he has danced." It is so nice. It will never go in vain. Then these children are dancing. Don't think it is spoiling time. Everything is recorded.

1971 Conversations and Morning Walks

Darsana -- June 28, 1971, San Francisco:

There is a song written by Bhaktisiddhānta Sarasvatī: "What kind of Vaiṣṇava you are?" (Bengali) "Your chanting Hare Kṛṣṇa in a secluded place," (Bengali) "is simply cheating." What do you know what you are chanting? First of all prepare yourself to come to the stage of perfect chanting. This is sevā. Always be engaged in Kṛṣṇa's service: how to decorate the temple, how to invite people, giving the feast, write books, distribute books and knowledge. In this way don't sit idly. Always be engaged, always. Just like our Karandhara, he has taken so much responsibility. He is doing. I am very pleased. He is prepared to do the masonry work and building work and distribution of book, accounting. In this way, we shall be always busy. Find out some work.

1972 Conversations and Morning Walks

Talk with Bob Cohen -- February 27-29, 1972, Mayapura:

Prabhupāda: This is knowledge. Just like a child sometimes takes something important. He'll not spare it. So we have to flatter, "Oh, you are so nice, please take these lozenges and give me that paper. Hundred rupees, it is nothing. It is paper." (laughter) And he will, "Oh, yes, take. That's nice. That two-paise lozenges is very nice. It is sweet." So we have to do like that. Why? Because he'll go to hell taking Kṛṣṇa's money. So some way or other, take some money from him and engage in Kṛṣṇa consciousness movement.

Bob: And then he may not go to hell.

Prabhupāda: Yes. You save him from going to hell. Because a farthing spent for Kṛṣṇa it will be accounted, "Oh, this man has given a farthing." This is called ajñāta-sukṛti. Ajñāta-sukṛti means doing pious activities without knowledge. So we give everyone chance to act very piously without his knowledge. This is Kṛṣṇa consciousness movement. Mahad-vicalanaṁ nṟṇāṁ gṛhīṇāṁ dīna-cetasām. Dīna-cetasām. They're very poor in their thought. Therefore the saintly persons work(?) just to enlighten him little, to give him chance to serve Kṛṣṇa. That is saintly person's study.

1976 Conversations and Morning Walks

Arrival Comments in Car to Temple -- July 9, 1976, New York:

Tamāla Kṛṣṇa: Very intelligent, very high-class, nice devotee.

Prabhupāda: He knows accounting. There was no guide, he became alone...

Tamāla Kṛṣṇa: That's exactly what he said.

Prabhupāda: ...and became spoiled.

Tamāla Kṛṣṇa: He said there was just too much for himself alone.

Prabhupāda: Yes, that is the difficulty. As soon as there is lack of good association, one falls a victim.

1977 Conversations and Morning Walks

Room Conversations Bangladesh Preaching/Prabhavisnu Articles by Hamsaduta -- August 11, 1977, Vrndavana:

Tamāla Kṛṣṇa: What my idea was, Śrīla Prabhupāda, was this: If he can print in Bangladesh, not only he can print for his own needs in Bangladesh, he can print for West Bengal. And Jayapatākā, instead of... We can pay him in foreign exchange from America, and Jayapatākā can pay the money for the books to the construction fund, which would have been coming from America anyway. In that way it will be very nice accounting.

Prabhupāda: So make that scheme.

1969 Correspondence

Letter to Krsna dasa -- Columbus, Ohio 8 May, 1969:

Regarding your question about keeping daily income and expenditure records, I am enclosing a brief lesson in how to do this. I hope this will meet you in good health.

Your ever well-wisher,

A.C. Bhaktivedanta Swami

There are two things in accounting; one thing is I am receiving some amount, and the other thing is I am paying some amount. The paying or receiving will come under certain account. Whatever I receive is put under debtor column. Debtor means receiver, and the particular begins with the word "to." Whatever I am paying is entered into the creditor column. Creditor means payer. In this way, after the whole day's transactions, you make a total of the debtor column and creditor column, and if there is any balance, it is adjusted by the words "balance carried forward." This balance is entered in the creditor column. So we have to see that the amount in the debtor column and the amount in the creditor column is equal. This is called a correct account. Next day you begin with "To Balance B.F." That means whatever balance you had the day before you put in the debtor column with particulars To Balance B.F.. Then begin your transactions as in the previous day. This is the system of keeping an account in general. For the time being, keep your account in that way, and later on, as you inquire, I will let you know more about how to keep books.

1971 Correspondence

Letter to Karandhara -- Bombay 16 March, 1971:

So far as moving the accounting department to N.Y., that is all right, but first of all let the certified accountant there do and then when the GBC sees that he is doing nicely, then you can hand over the account. Yes, you may give the donors an honorable mention page in Bhagavad-gita.

Letter to Karandhara -- Bombay 18 March, 1971:

Bookkeeping is the most important item. As you are growing in stature, our accounting system should become very perfect. We have to publish now a short statement of accounts. As we increase our life membership number, we must submit our audited accounts and that will convince the public of our stability.

Letter to Rupanuga -- Bombay 28 March, 1971:

Regarding the relocation of ISKCON Press and the accounting department, I want to see the management going on nicely; that is all.

Letter to Giriraja -- London 12 August, 1971:

Too many cooks spoil the broth. I have therefore asked Tamala and Gurudasa to go to Delhi for organizing a center there. Jayapataka can take care of the accounts and you and Revatinandana Maharaja along with other assistants be engaged in collecting funds. That will be nice. Tamala wants our accounts audited but I have asked for the trial balance and balance sheet, but Tamala is silent on this point. How things will be audited unless accounts are kept systematically according to the scientific accounting system? Scientific keeping of accounts is tested by the trial balance and balance sheet.

Letter to Jayapataka -- London 24 August, 1971:

There will be many discrepancies in the trial balance if books are not kept properly. Trial balance means to test how the accounts are kept scientifically. So if the accounts are not kept properly but haphazardly there will never be a correct trial balance. To present a correct trial balance means to correct the whole past accounting system. One letter has just come from Giriraja in which it is said "As for accounts, at least the trial balance sheet has shown great discrepancies. For example I have collected Rs 70,000/- from the Maidan advertisers, but only Rs. 55,000/- has been recorded, and after being informed I was able to account for a possible Rs 5600/- of the difference, but still Rs 9,400/- is unaccounted for. Also a profit of Rs. 15,000/- was supposed to have been made due to the maidan program, and that profit was to have paid off a previous Calcutta debt to the building fund, but now that Rs 15,000/- has been spent for maintenance, and an additional Rs 8000/- of membership money collected since the program has also been spent, so the Calcutta debit is now Rs. 23,000/- and is increasing".

Letter to Ksirodakasayi -- Nairobi 16 October, 1971:

You have written to say that the accounts are being kept by our men in India not in a very proper way. That I admit because most of them were not accountants previously, neither they were very much responsible to their family or country. Somehow or other on account of their previous pious activities, they have come to Krishna Consciousness. So we should very sympathetically treat amongst ourselves so that our missionary activities may go on without being hampered. You are experienced in business dealings as well as accounting, so I am confident that by your introduction of system of accounting and business sight dealings will be very much helpful and in all our branches in India they will follow the system and the whole mess that is already done will be cleared up. My only point is that we are dealing with the public. They are paying us money and we should handle them so carefully so that they may think of us as spotless.

1972 Correspondence

Letter to Ksirodakasayi -- Jaipur 19 January, 1972:

Regarding distribution of magazines, you write each center and ask them how many copies they want. All collections from books and magazine sales should be sent to the Bombay Book Fund Account No. ISKCON Book Fund,* and if temples can pay for magazines in advance that is better, but they may also pay after receiving the magazines, within 30 days. All necessary expenditures will be paid by check from the Book Fund. For petty expenses, not exceeding Rs. 200/- may be kept with you always and everything should be accounted for with vouchers. No such items should be mentioned as "miscellaneous." Anyone who takes money personally for miscellaneous expenditures must sign a voucher—this is accounting. The plain business is that the press is to be submitted the manuscript, they will print and deliver, and then for distributing our office will take necessary action. The magazines should be sent according to the order of the different centers and they should be responsible for the payment of the bill, and when bills are collected, money should be directly deposited in Book Fund Account.

Letter to Bali-mardana -- Tokyo 26 April, 1972:

Please accept my blessings. I beg to acknowledge receipt of your letter dated April 19, 1972, along with the French and German BTG's and other literature. They are very nice. I am very much encouraged by the increase in literature publication by ISKCON Press and also by the distribution by New York Temple. But they do not pay their bills, Karandhara is here and he has told me. Why is that, they do not pay their bills for literatures to my Book Fund? You can ask Rupanuga to report to me if this is true and give me accounting, and you also explain.

Letter to Ksirodakasayi -- Tokyo 4 May, 1972:

So far Gargamuni is concerned, he'll not become president, I am requesting him to forget this idea. So do not become agitated in your mind. As Gargamuni supplies the money, you supply him with a full accounting. As things will be done by yourself and Gurudasa, you give him purchase bills and statements of account. I am asking him, he will send you money, and that money, along with whatever you raise, will be used for materials and constructing, you keep good accounts and send him regularly.

1974 Correspondence

Letter to Madhavananda -- Los Angeles 1 January, 1974:

Regarding your point about the tax returns from donations made to our Society, this can be a good opportunity for us so please go ahead and try to make our status like the churches in England who are receiving 40% tax refund from donations. There should be no difficulty since we are a registered group in getting this status. So please do it in cooperation with Bhaktipremode who is an experienced businessman and understands how to do it. You also work with the accountant, Mr. Amin, and manage the affair. Since one Center has to be our leading Center in London, you may make it the Bhaktivedanta Manor for the legal purpose of registration. You say that one person must be in charge of the accounting so you are getting experience with your friends Mr. Amin and Bhaktipremode so you become the responsible person for this affair. Take instruction from them and do the needful. The very hopeful program, I want to construct very big Temples in England so please take care and do it nicely and expertly.

Letter to Tejiyas -- Bombay 9 May, 1974:

The checks are duly enclosed. Please continue to keep accurate accounting and send me the ledger sheets periodically. This will enable me to keep up-to-date records. As for how checks will be handled when I am out of the country, I will arrange for this so do not worry.

Letter to Mr. Kapoor -- Bombay 22 November, 1974:

I am in due reciept of your letter dated October 19th, 1974. I have recently heard from Bhagavan Das the GBC secretary for India, and also from Tejas that the accounting records are in a shambles and there has been some mismanagement on your part, So upon rectifying these discrepancies we shall see further regarding your position of your working within this Society As well as your proportionate raise in salary.

1975 Correspondence

Letter to Ramesvara -- Bombay 1 January, 1975:

Whatever fund is collected for food distribution should be sent to India. Why is it not sent? The other funds coming from sales of books can be accounted for properly, so where is there any fraud? Sometimes a salesman can say something extraordinary in order to sell something, but that is not fraud. Just like they are selling this oil, saying that if you rub it on your bald head, hair will grow. Where is the case where a bald man's hair grew from this oil? But the government is not charging with fraud. Don't use these UNICEF cards, that will not be good. You can make ISKCON FOOD RELIEF cards. But the money collected using this card must be sent to India where we are actually feeding people. If we simply speak nicely to a person and try sincerely to get him to take the book he'll take it. Why should we adopt unfair means? We should not do anything which will create a bad impression or make us unpopular. People are after these books, they are hankering for them. We don't need to take cheating method. I never had to use any cheating method when I first began. I simply presented the real thing.

Letter to Puranjana -- Bombay 16 January, 1975:

Please accept my blessings. I am in due receipt of your letter dated Jan. 6th, 1975 and have noted the contents. I think your idea about having professional men do our accounting in order to assure good accounting, is a good proposal. Regarding your other points, you must discuss these things with Hamsaduta.

Letter to Giriraja -- Johannesburg 22 October, 1975:

Do the account under Mr. Vyasa' instruction. They must not remain loose. Accounting is simple, receipts and expenditures. Why complicated? From all centres receipts and expenditures should be taken and everything properly adjusted in the Bombay centre. Do it nicely.

1976 Correspondence

Letter to Giriraja -- Honolulu 26 May, 1976:

You can make inquiry as to why the amount received was Rs. 4/- less than the amount which we transferred (telegraphic transfer) from Melbourne. From my letter to you dated May 5, 1976, you will note that the Rs. 59,000/- which I borrowed from the Bhaktivedanta Book Trust account is now all accounted for and with Yasodanandana Swami's payment it will be completed. Sri Brijratan Mohatta had promised that he would pay for the entire construction of the Bombay Gurukula, but you mentioned that he is only giving Rs. 10,000. Why only 10,000, Gurukula will require Rs. 10 lakhs?

Letter to Nitai -- New York 8 July, 1976:

So you stick to Vrindaban some how or another. Use the security rooms below the Deities and look after it nicely and I will give you silver plates for the Deities on hearing from you assurance that they will be properly cared for. Previously I haven't introduced because of insecurity. Yes, be attached to the Deity and your life will be successful. One thing, how is the Deity collection box checked and accounted for?