Here is another attempt at “flash fiction“, writing a 99-word blog post in response to a prompt. The prompt this week is “old-world charm“:
In 1494, Luca Pacioli, a Franciscan friar, wrote one of the first published descriptions of double-entry bookkeeping. He described journals, ledgers, year-end closing entries, and proposed that a trial balance be used to prove a balanced ledger. He warned that a person should not go to sleep at night until the debits equalled the credits. His ledger had accounts for assets, liabilities, capital, income, and expenses — the account categories that are reported on an organization’s balance sheet and income statement, respectively. These terms are still used today. Who knew there was a certain old-world charm to what I teach.
Borden's Blather 
Being the father to many modern accounting practices, is there anything in accounting that bears his name? The Pacioli Priciniple or Pacioli’s Paradox or something?
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As far as I know, no there is not. Perhaps he knew that accounting would be the tormentor of many an accounting student, and he didn’t want his name associated with that!
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Thanks for the history lesson. I think I might have enjoyed you teaching me numbers.
I think too that this could also work for accounting for ones deeds.
And if one fell short in the balance for good, doubling down the next day should be a ‘prior’ity…
-Prior, derived from the Latin for “earlier, first”, is an ecclesiastical title for a superior, usually lower in rank than an abbot or abbess. Its earlier generic usage referred to any monastic superior. – Puns and humor are a big part of my life 😉
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I find accounting enjoyable, but not everyone does. I’m a big fan of puns as well, so thanks for your contribution!
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You teach accounting? Interesting.
I used to teach accounting a few years ago. It was an interesting experience, and I did it sort of as a way to give back and pay forward what I have learned.
I still work as an accountant, and yes, I do know the dread of not having your debits not equal your credits. Good luck sleeping when you are off by a single decimal! Hahahaha
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I’ve been teaching accounting for over 30 years, and yes, we are obsessed with making sure things balance out!
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Wow, 30 years! Amazing. I would have probably been under your class if I was enrolled in your university, then, Prof. 😀
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yes, it’s hard to imagine it’s been over 30 years. But it has been an enjoyable career – the students are the best, and I am sure you would have been as well!
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Great response to the prompt Jim.. fantastic.. and on another note.. the first of your archive posts that I have selected has just gone live and the other three will follow suit over the next three Tuesdays. thanks again for letting me share.. I am sure you will have feedback. https://smorgasbordinvitation.wordpress.com/2019/08/27/smorgasbord-posts-from-your-archives-potluck-wellness-wednesday-take-a-two-minute-walk-before-you-read-this-2015-by-jim-borden/
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thanks, Sally. The idea for the story based on the prompt just seemed to pop into my head out of nowhere. Thanks again for featuring some of my posts on your blog; you are quite generous.
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Pleasure Jim and it is already getting some feedback, I think you might have got something started.
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I could sense the teacher in you coming out in this one Jim, hahah!
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and what do you mean by that, young man? 🙂
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Accountant related material lol
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when I get deperate, I fall back on accounting 🙂
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I dig it
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Being a former business teacher as well as a past accounting major, I enjoyed your piece. Yes, the debits will always equal the credits.
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three cheers for accounting! Yes, debits should always equal credits, unfortunately at test time they sometimes don’t 😦
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Yup! I can remember a student cranking away to get a trial balance to be correct, but he overlooked a transposition error.
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that’s the kind of thing that will drive you nuts! (but secretly, I think accountants get excited when things don’t balance the first time 🙂 ) (sorry for the delay, your comment was somehow in my spam folder!)
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Oh my, reminds me of my Accounting class ….. wasn’t really the best in that class. Wish I had you as my Professor…. I’m sure you would’ve been amazing! ❤️ P.S. In my world today, I love Accounting principles ….helps me navigate my life with loads of love, intentionality, and positivity! ☀️☀️☀️
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glad to hear that you have found accounting principles to be so helpful in your life – and I would have enjoyed having you as a student!
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History serves to remind us that we are not the original original thinkers. The human capacity for problem-solving has long been with us. I had no idea, though, that accounting had old world charm! Great flash, Jim.
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thanks, Charli. Accounting does have a long history. Fun fact – Pacioli was one of da Vinci’s teachers, and later on the two of them lived together for several years.
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