A young accountant spends a week at his new

office with the retiring accountant he is replacing. Each and every

morning as the more experienced accountant begins the day, he opens
his
desk drawer, takes out a worn envelope, removes a yellowing
sheet of
paper, reads it, nods his head, looks around the room with
renewed vigor,
returns the envelope to the drawer, and then begins
his day’s work.

After he retires, the new accountant can hardly
wait to read for
himself the message contained in the envelope in
the drawer, particularly
since he feels so inadequate in replacing
the far wiser and more highly
esteemed accountant. Surely, he thinks
to himself, it must contain the
great secret to his success, a
wondrous treasure of inspiration and
motivation. His fingers tremble
anxiously as he removes the mysterious
envelope from the drawer and
reads the following message:

“Debits in the column toward t
he file cabinet.
Credits in the column toward the window.”