Human Resource Accounting

Every branch of management study will inevitably state that Human Resource is the greatest asset of any business. Even Accountants won’t disagree with this state; except that we have a very strict definition of the word 'Asset'. This definition of ‘Asset’ according to our Framework for Presentation of Financial Statements prevents Human Resource from being disclosed in the Balance Sheet of a business. What a shame?

In this write up, I want to make an attempt at solving this little problem.

An Introduction

An Asset can be defined as anything that earns future economic benefit for the business and can be controlled by the entity. And therein lies the problem, the Human Resource of a business cannot be controlled by business.

But before we tackle this situation, let us discuss why it is important to account for Human Resource and how this will be useful for investors. We have often come across news of resignation, re-appointment or dismissal of top corporate bosses, and we also notice that this news is inextricably linked to a report on how the share price of that company has moved during the day because of such retirement, re-appointment, etc. Cases of Apple and Infosys could be quoted as textbook examples for this situation.

This shows that the investors and concerned about who leads their company. A logical conclusion of this assessment would mean that the investors will also be concerned about the lower rungs of the company, i.e., the goings and comings of top performers in every department at every level of the company. A proper quantitative disclosure of the Human Resource of a company therefore becomes imperative.

The existing methods for valuation and disclosure of Human Resource rely on statistical data and present a bird eye view on the situation. However, these models are criticized for not taking into consideration the individual capacity of the employees.

The Thesis

The new idea I would like to discuss is about actually accounting for the Employee Strength of an entity just as accounting any other asset, and thereby giving the adequate disclosure required by any investor. And this can be done by overcoming the problem of “Control” that an entity does not have over its employee as follows.

Every company has a consistent internal policy of ranking / rating its employees periodically. These companies also have a policy to retain their best employees. Recent reports show that several IT companies want homegrown managers, which means that they prefer to retain, train and promote the engineers into managers than hiring externally. All this points to the fact that companies do their best to retain and control the best performers, i.e., their assets. And one of the Five major tools used to retain employees is Financial Consideration.

Now let us look at the scene from a different perspective. Every company has a list of top performers. In an event that these “most valued employees” put in their papers, the company has to come up with an offer to retain him/her, an offer that involves a monetary consideration in the form of pay-hikes, bonuses etc. Therefore, is it not prudent for the company to create a reserve for the increased cash outflow in such a situation?

And that financial consideration which we discussed, will be the amount that has to be accounted as an Asset on one side, and a reserve on the other. The reserve, will indicate the amount a company will have to incur to retain its employees. And the same amount will be accounted as an Asset, for the amount that we have set aside to retain (control) the employee is his value, and that amount is indeed the company’s asset.

In order to prevent the company from inflation of their Balance Sheet, the company policy must ensure that the amount stated in the Balance Sheet will be utilized if any of the employees that have been valued tend to leave the organization. The amounts may be reviewed quarterly and any change in the valuation shall be disclosed. At the event of utilization of the reserve, Reserve will be debited against actual cash outflow, and the asset will be written off to P&L.

Advantages

First and foremost, the amount of Human Resource Asset will become the Masthead of the company’s balance sheet. Especially for IT companies that heavily depend on their software engineers, and other industry which requires intensive skilled labour, the Human Resource Asset, will indicate the value of the employees, the company’s commitment to retain the employees and also disclose the employee turnover, and associated risks in the company.

Human Resource will be measure of leverage for Financial Analysts. Furthermore, statisticians can use this figure to measure the aggregate development of Human Resource in a country.

The greatest advantage of this method is that it measures the value of employees individually and at the same time, it recognizes a liability that every company bears, but many might not be aware of. It quantifies the risk that a company faces, if one of its prominent employee leaves the organization.

Acknowledgement 

This project has been taken up by Mavensmark Consultancy Private Ltd and I would like to thank its CEO Mr. Deepak for his trust, support and leadership. I would like to thank CA Revathy Raja for her valuable inputs and for being there with us throughout the progress of this project. Thank you Prof. CA Ramesh (IIM), for your guidance, counsel and encouragement. You guys indeed are the pillars of this write-up.

I am also greatly thankful to Speridian Technologies, the one company that has truly been a turning point in developing this model. Thank you Mr. Satish Ganta and Mr. Nimesh Bhammar for your valuable time and insight. We look for your continued support in taking this project forward.

Way Ahead

We have discussed our hypothesis with several persons and found varying opinions on the matter. The way ahead for the project will be to have more discussions and debate on the this topic, especially in the accounting and HR community to identify and plug any flaws that persist in this model. We would also like to try out this model in major HR Intensive companies and ensure its practicability. We reach out for support from the entire fraternity for not just this model, but so much more innovation from Chartered Accountants and CA Students in India.

Thank you

Hand of God

Perhaps around the world the “Hand of God” would be a reference to Football, but in India, if you are talking about sports, and you say ‘God’, it can mean only one person – The Master Blaster himself. Unfortunately, I haven’t seen many of his great knocks; but last week, I saw the next best thing – Virat Kohli. I mean, to chase that score under such pressure is no mean feat. Many call him heir to the cricketing throne in our country, but to me the best sportsperson will always be the guy who won us Two Glorious World Cups. If Virat Kohli stayed in the crease for 20 overs, this guy stayed there for over 40 to win us a bunch of nerve wrecking chases (Commonwealth Series against Australia – 2009 I believe, being one of the best).

Now be it Sachin Tendulkar or Kohli or MSD or Vijender Singh or Gagan Narang or Mary Kom or Saina Nehwal, I always see the Hand of God in them. To hold your nerve and make that shot at the key moment, when the odds seem to be stacked against you – that is the Hand of God. It is a matter of great honor to wield that hand for the entire nation, to push yourself in the backdrop of deafening chants, to bear the weight of the hopes and aspirations of the entire country!

But sometimes I wonder, is it just those champions who wield this hand. All of that, the weight of expectations, the deafening chants and gleaming eyes of hope that stare at you in prayers, is it just athletes? I hear them myself you know. Don’t you?

In the face of all the trouble possible, I hear a billion invisible voices chanting my name, in hope and support. Some might call it God, but I don’t think it is God, those voices are actual people. Look around you… the first time you entered office, at least half a dozen people thought you were going to be their best friend, that’s half a dozen hopes for you. Enter the bank, and probably the teller thought, “Finally, one decent customer who won’t make my day worse!” Some girl or boy, far, far, away might be having dreams of their future life partner – the perfect hero coming to the rescue in a beautiful horse. Your teacher is thinking, this is the star student who will earn me a name. And trust me over there, I am a teacher and in every student I hope for a guy who is going to make me famous! And all of that, they are not just stupid expectations that society wants you to fulfill. That is a silent prayer… a loud cheer!

When we are in trouble we can stand up, grab the bat and give it all we have got. Love failure, exam failure, family pressure, peer pressure, social stigma, these are all bouncers and Yorkers! The portions you have to cover in one month to face your exams is the target you have to face. There could be a maiden over, or a wicket might fall, the run-rate could be mounting and you might be all alone. But think, what would you expect your champion to do at that moment? What could you do at that moment?

T20 is great, but must most experts herald test cricket as the real game. The reason I believe is that it lasts for 5 whole days. Which means, it is not just a matter of form or luck, you have to be at your best for five straight days! It means you will have to plan it out, see where you have to defend and when you have to attack. Analyse when you can be complacent and when you will have to move at a war footing. And each day, the pitch could suck, the sun could eat you up and the bowlers could have no mercy, but you simply cannot stop.

This is not a priests’ sermon. These are thoughts and experiences I am obliged to share as a writer.  A batsman in the crease has a clear advantage – that he is in the middle. And when he is in the middle, the entire world shrinks into the little ball that is coming at him. That is all he sees, that is all he feels, that is all he hears! Every little prick in his toe condenses into that little white ball coming at him at 150kmph. And the solution is right there in his hand! Hand of God.

I don’t want to talk about Gandhi or Martin Luther King, but what I do want to say is that the voices are real. They heard those voices and set out to do what they did. There are a billion voices out there wishing you save the day for them. You need to bat at ten an over for another 25 overs, and you have few wickets to spare, but those fans out there just don’t care. Their hopes are pinned on you, and they will pray that you do the impossible. Wouldn’t you want Sachin or Virat to do the same? Hey, and you know what? Life can be much worse than a test match, in the sense it is a lot more than 5 days, but it is also better, because there are a lot more than 2 innings. So if you trail in one, you have so many more to make a lead and be on top.

This is a motivation write-up and hence I owe it a cheesy, clichéd, boring climax, but I wouldn’t mind if you play a nice background score in your head while reading this. Pick up your bat and go out there. You might be greeted with bouncers and beamers, but don’t get scared. Your fans are waving their flags and screaming your name. You have to give them the glory they aspire. Being on the crease, it is your responsibility to fill their eyes with tears of joy. Play the shot! BE THE CHAMPION!

I just played my shot. And if at least one of you says, “Bloody Blundaleomite, I don’t care what has happened - I have a job to do and I will finish it in style!” I think the ball has gone way out of the boundary line.

Love

The Ride that was Awesome!

Hands cupped around my lips, head lowered and chest heaved, I took in one deep breath and made the cry of a Battle Trumpet – “SATSANG INU ORU YO KODUKK!”

And a Thunder struck inside the hall – “YOOO YOOO YOOOOOOO!!!”

PARTYYYYYYYYYYYYYYYYYYY TIMEEEEEEEEEEEEEEEEE!!!!!!

As if my hands and legs were about to drop off, I blasted from the end of the hall and dived into the stage, followed by the mad crowd of Party Animals behind me. I was on the stage and then off the stage, bouncing on and off and the entire auditorium had been uprooted from its seats. Boys and Girls bounced off their chairs, shook their legs and threw their arms about; it was one hell of a crazy spill. Just how the cultural event is supposed to be. The Biggest, Baddest party in the city.

We waltzed to rock and bounced to the melody, sang along for the solo and howled for the sing along! I could feel the ground literally shake beneath my feet as I sat down to catch my breath. But then this guy came to stage with this song and I lost control again. The event stretched into the night, and by then I had drained out every calorie in my body.

Dinner was a dim memory for me, as I made quick job of it and got back to my friends outside. “So when are you leaving?” one of the buddies asked and I told them of a wedding I had to attend the next day in the other end of the state at Trivandrum, which was a ten hour bus ride from where I was. “So, I will catch the mid-night bus!” and we walked around the hall.

******************

“When can I get a bus back to Trivandrum? I need to reach tomorrow night”, near the reception, I saw my little worried friend, the only other guy who had come from Trivandrum, and my mouth stretch into a idiotic smile. Because that guy over there, who was enquiring about the bus… I had met him about a week back at another party in Trivandrum… And he had a Brutal weapon! A weapon of Mass Destruction!

“This is no ordinary guy” I grabbed him by his shoulder and introduced him to my friends, “This… is The King of Chalu!” I announced with sufficient dramatic effect, “Come on dude, let these guys have a taste of your medicine. Go on, shoot your best stuff!” And that guy instantly forgot his bus booking woes and got to business. He cracked Chalus, until all of us could breathe no more! “Do you know which snack makes us scream? Any guess? It is Ice-cream (I Scream)” As irritating as Chalus can get, there is something addictively fun about it. It was Awesome!

“Come on, let’s have a Lime soda”, one of the buddies suggested and we walked to the little shop outside, the tirade of Chalus still continuing. “So when are you heading back?” I asked him, and we exchanged our travel plans. He was going to stay for the night and head back the next morning. “Alright then, my car is here?” He said heading back to the auditorium. “Where are you going to crash tonight?” I asked him and he told me that they had made arrangements at dormitory, some place close. I finished my Lime Soda.

And after one hour, I found myself yet again at the wrong end of the Chalu King’s tirade. Yeah, it did sound fun when the others had to listen to it, but not so much right now!

Since the next bus to Trivandrum was only at 1 am in the night, my host CA Sanal suggested that I stay at the dormitory till then. “Sanal ettan will take some rest over here and go home at some 12.30. On the way he will drop me at the bus-stop and I will catch my bus home.” I informed my plan to the guys and they took me to the dormitory. They had already started the party. A little tea party!

“Want some fresh air?”, “Oh sure!” I exclaimed and stuck my head out of the window to have a deep, full, satisfying breath of Fresh Air. Wow, did my lungs desperately need that. “Where is the tea?” I enquired. One of the guys pulled out a flask from the cup-board and poured tea into one cup, from which we took turns to drink.

“Hey guys”, the kid who helped manage the dormitory came in and told, “You are not allowed to have this over here. And if you really want some fresh air, please go to the terrace, or we all might fall in trouble!” He informed. He decided to stick our head farther out of the window for some fresh air… So that the smell of fresh air won’t linger around the room.

I don’t quite remember how many  cups of tea did I gulp in. I am pretty sure it is much lesser than the other guys, except the Chalu King and one other fellow named Sachin, neither of them had tea. But I do remember that there was a lot of music after that. We took turns to sing. I don’t know which song we all sang, but I sounded as if the night was whispering I some poetic breeze, with the stars dancing in the sky… and… and… and then it was all a blur…

******************

No! I am not going to blame anybody. I very clearly remember Sanal ettan waking me up. But then, I was so tired, and there was music, and they were my friends, and then there was tea, and I was tired… and somewhere in the middle of the night, I decided to stay back. “But what about the wedding you were supposed to attend?” The Chalu King, who will henceforth be called CK, enquired. “Oh sure! Drench me in guilt and now do you feel happy”, I thought to myself and said… what do you say when you don’t have an answer? Yeah, you just beat around the bush and talk about something else. I did that.

But on the bright side, it was decided that I would travel back with CK, which was a relief for both of us. So we trolled around much of the morning in the dormitory. All that dancing and tea made us so tired, that we hadn’t taken bath till around 10 am. We had decided to take the bus at around 3 pm, but then this happened and that happened, and finally we decided to stay for the cultural, which would begin at some 5 pm, and leave after an hour or so at 6.30.

And that meant, dancing till your bones broke, howling till your throat cracked and celebrating till you had no more muscle left in your body! “Is he stealing that purse?” The host of the event asked over the mike as he saw me grab my backpack and sneak out of the hall. “No, it’s his bag”, my buddies bailed me out. “Alright, then can we have a loud applause for our guest in Trivandrum!” There was some cheer as I made my exit?

CK and I caught an auto to the bus stand and over there, We Were Stumped. “All Buses to Trivandrum are full!” Of course, it was a Sunday! All buses had to be full. And I had to be at work the next morning.

******************

“Any buses to Trivandrum? Any booking? Private bus? Transport bus? Anything” I called up half a dozen guys and nobody could help out. We were in deep trouble. Until we saw one glitter of hope – a deluxe bus that went till Trivandrum, “But you have seat availability only till Thrissur!”

“I guess we will have more buses from Thrissur”, I opined. “The odds or same as getting a bus from here”, CK responded. He had a point. “Well, let’s find out?” And we took the leap of faith by taking Thrissur tickets in the bus.

Ahhhh! Finally! After 3 days of travelling and dancing and partying and all that tea, the cushion seats of the deluxe seats felt Bliss! Thrissur was a 3 hour journey, so I could comfortably grab a nice, peaceful 3 hour sleep. Or so I thought.

“Hey, can I have your power bank?” CK shook me awake. “Oh sure, but there isn’t so much power in it. I think it can do for some 10%.”

“What about your phone?” He asked. “Never mind”, I said and quietly slipped into a nap.

“Hey!” I jerked out of sleep. “You know what, you should charge your phone. You only have all the contacts. We will need it when we reach Thrissur.” CK suggested. “Yeah, you are right!” I agreed drowsily and plugged my phone into the power bank! And off I go to sleep -

“Hey! Do have a data pack?” CK shook my shoulder and asked. He was so punctual. One second later and I might have actually caught some sleep. “Yeah, why?” “I want to check redbus, see if I can get a bus from Thrissur” I gave him my phone and turned away to shut my eyes.

“Bloody Blundaleomite!” CK shouted and shoved the phone back to me! I had no idea to what sin I was paying the price. I painfully pulled my eyelids open, grabbed the phone from him, put it in my bag and – “Hey, don’t forget to turn the data off. Takes up a lot of battery!” Why don’t you just killed me now??

“Hey!” ALRIGHT THAT’S IT! “We reached Thrissur” Well, I didn’t have much difficulty getting up, as I barely caught any sleep. But as I turned around to look at my busmate – CK, I swore that if he did this to me one more time, I would strangle him by his throat and catch my next bus to Viyoor! The Prison!

******************

Just one bus was available to Trivandrum. A super-fast transport bus and its seats had filled up. It was going to be a 7 hour journey, so we could not even imagine standing all the way. But it was not as if I was going to get some sleep anyway! “But there will be people who get down at Kochi, which is just one and half hours away. We can get a seat after that”, CK said. I felt that was a decent deal. We got onto the bus. I thought it was bad enough being woken up from my sleep 15 times in two hours, but then…

“What do you call a mother who always Prays? Premam (Pray Mum)” Apparently CK cracks substandard Chalus when he is bored. As if the regular Chalus weren’t bad enough!

“Alright! This is it! I can’t be the only one to suffer this fate. If I am going down, I am taking the world with me!” I announced and whipped out my phone. “Go ahead Bro, hit me with your best stuff, and I am going to post it all in our Whatsapp group” His face lit up like a 500 volt bulb and Chalus cracked out of him like… Crackers!

Now that was fun! CK and I laughed at our jokes as we passed it on to various Whatsapp groups. “Seriously dude”, CK looked up to me and ask. “How is this possible? I mean, how do you manage to party wherever you are?” I look at him and stated, in a matter-of-fact manner – “I don’t manage to party… I AM THE PARTY!”

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Have you ever felt bored in a bus journey? Have you ever looked out of the window and felt, “How much farther?” Well, the next time you are on a bus, stop looking around and close your eyes. Close your eyes and concentrate! Focus on the gentle sway of the bus; this way and that way, this way and that way. Listen to the sound of the engine, there is a beat to it. And hear the gear change? There is rhythm in it too. Occasionally you can hear somebody whisper behind you, maybe hear a child cry, or an uncle snore and kid yawn. You can hear the yonking of the vehicles outside and the sudden breaks of the bus. Feel all that happen around you with your eyes closed, and all of a sudden, everything appears to be magical.

You know why that is? Because when you close your eyes, you lose control of what happens around you. You are so accustomed to sight, so much that when you close your eyes even for a second, you feel yourself at the mercy of destiny. And when you are in this zooming bus with your eyes closed, at a deeper level you realise that you are not in control of anything at all. And that makes you appreciate stuff! The cry of the baby and the snoring uncle, all that looked irritating to you, will sound beautiful. You are just standing there idly, and yet zooming past vehicles and trees and bumpy roads at 60kmph, and you are still alive, still safe. At that moment you thank everything around you. The driver, the conductor,  the bus, the transport department, the other vehicles on the road and everything else.

And suddenly, all those little things appear to be pretty. Perhaps that is how it is with life, isn’t it? At Kochi we got two comfortable seats, and I continued to think. Little things that annoy us, little things that upset us – the ego within us, that we are in control of the world – isn’t that responsible for our depression? Maybe if we shed our ego, try to acknowledge the fact, that the reason we are sitting in front of this computer is so many  amazing people and amazing efforts around us, not even a fraction of which belongs to us, makes us feel so small. Makes us appreciate all those millions and billions of tiny things around us. And maybe, all those millions and billions of little things around us, that is called God.

At 5.30 in the morning we reached Trivandrum. CK caught an auto home and I took another bus home. It was cold outside, and I was still in the hangover of the past two days. The energy was buzzing in me, and at the same time, I was terribly tired. Maybe will have a nap for a couple of hours before I head to office. I dropped a message to the guys back at Kozhikode that I had landed safely. Even at the break of dawn, they were quick to reply. Some people can be so full of…

Love

Trivandrum and Kanyakumari

“Only the calm can sail the storm!”

Trivandrum

If you look at my blog, the 47 entries in Writer’s World including this one, I guess the one theme that has centered in most number of articles will relate to the most beautiful days of my life; and quite certainly for most of my readers too – GMCS. To those non-CA readers of mine, GMCS stands for General Management and Communication Skills; a 15 day compulsory soft skill development programme that every CA student has to undergo in his 2^nd and 4^th year. Some of you may understand my emotion and some may be aghast at this statement, but I can say it over a million times - those two tranches of 15 days each are simply the most magnificent things that have happened to me. Biggest chunk of credit goes to my dear friend and teacher – Mr. Suncy Varghese.

Living up to the hype, every memory connected with my GMCS is wonderful and holds a truly special place in my heart (and also my blog. I have so far dedicated 5 posts to GMCS). One of those sweet memories is about our GMCS II reunion which happened 10 days back. Yes, it was Awesome! There were friends, there was food and there were Chalus… Tooooo Manyyyy Intoxicating Chalus… so many that my fingers slip as I think of those horrendous jokes which can rip the brains out of any decent listener. And mind you, I am a Dementor of chalus. My friends could vouch for the fact that my Chalu… Is worse than a Dementor’s kiss. Beware!

Yes, it was Awesome! In spite of the fact that somebody could not turn up because he had to clean his Grandmother’s house, or somebody else couldn’t turn up because he had to work on a Sunday. As I saw my Chalu cracking, chicken eating, counter striking, football crazy, business heading, political stalwart, movie fanatic bunch of friends, I thought to myself, “Nothing can get me upset now!”

But one phone call did. My best friend said, “We got robbed!”

Kanyakumari

Travelling to Southern Tamilnadu for audits is always awesome. Not just that the audits are a wonderful learning experience, but it gives us girls the opportunity to venture out of the comfort zone of our home town, it gives us the exposure to really big manufacturing units, the people are really nice down here and most importantly, there are so many nice places to visit during the weekends. Our destination this Sunday was Kanyakumari.

The highlight of the trip was of course the sunrise, so we set out on our two and a half hour journey at 3.30 in the morning. The wind was waking up the ocean, its roar was soft yet powerful and the view of its massive expanse was breathtaking. Ocean on all three sides, infinity of water which gently danced to the winds, changing colours from black to dark blue under the canvas of a golden sky to sky blue. From the depths of the Indian Ocean, the sun rose up to the sky, putting every metaphor in the world of a rising sun to shame! I stood there with my three colleagues, listening to the sweet wind and the glorious ocean, whisper in my ear like my mother and father, taking in the view in a way no camera can ever capture. It upset me that my mind could do so little to hold this memory. No, my mind couldn’t. These moments had to be relished right then, right there! Moments passed on as I bathed in the beauty of that view and finally the sun was up in the blue sky.

My friends went forward to have a dip in the sea, but I chose to stay back and watch the fun. There were many families around and little children spilling across the beach was a joy to watch. We spend more than an hour over there before we decided to head back our cab and continue our journey. There were a couple of beautiful temples in Kanyakumari and a waterfall the name of which I keep forgetting which we had planned to visit. So we walked back to the cab to find that the windows had been smashed. We got robbed!

Trivandrum

I almost dropped my bottle of Coke as I heard her voice. “Shreya are you alright? Where are you? What happened? Did you lose anything valuable? Where are-“ I launched a tirade of questions at her which was swiftly cut short by, “Pranav, I am alright! Can’t talk now, will text you the stories in detail!”

Suddenly everything around me seemed to lose colour. The people looked dull, the food was tastless and the jokes were ridiculous and annoying. Yes, I was worried sick about my best friend, but that’s how we are – Shreya catches a cold and Pranav starts sneezing.

Although an year older, Shreya was a younger sister to me. It was my sole responsibility to make sure nothing upset her. The slightest distaste in her voice and I would find out, and no effort from her part could hide it from me. I knew her so well that from the tone of her, “Hello”, I could find out where she was and what she was doing – Literally! And she reciprocated with so much more love and care. Well, that’s how siblings are, aren’t they?

And now I was worried sick to the pit of my stomach, so badly that the slightest whisper could put me on fire. I stuck my nose into the phone, oblivious to the jibes of others around me, waiting for stories from the other end.

Kanyakumari

We were two girls and two boys. Both of us girls lost our handbags, which contained our purse, an extra set of clothes, a credit card, my PAN card and my friend, a cell phone. “We have to inform the police right away”, the driver, a local, much older than us and someone who really understood the gravity of the situation told us. We followed his word at headed to the police station. What awaited me over there was a storm…

The younger boy had to sit back in the car and the three of us along with driver walked inside to file the complaint. We entered the Sub-Inspector’s office. It was a pretty wide room with the SI’s chair in the middle and a Police constable sitting by a table on one side. The SI was a huge man with a handsomely large belly and belligerent moustache, and he was accompanied by a typist who scrutinised us carefully. Needless to say, the room was silent and tense and did little to ease our fear. I, being the oldest of the three explained the situation. After I finished my story, the SI shot off his first question, the worst question that could be asked, “What are you two girls doing with two boys in Kanyakumari on a Sunday?”

The boy standing next to me clenched his fists and the girls who was already sobbing started crying harder. “Sir we have come from Chennai for an audit. We wanted to visit Kanyakumari for the weekend”.

“How old are you?”, “23”.

“Married”, “No”.

“And you two?”, “No sir, none of us is married.”

“Why have you two girls come all the way from Chennai with these two boys? Unmarried girls of your age… It is not as if there are no other audit firms from this city is it?” My friend was biting his teeth now.

“Sir, the client has its corporate office in Chennai and we handle the audit over there. Thus, we landed up doing the work over here also.” I said with a straight head and unblinking eyes.

“But why two girls and two boys?”

“One girl to accompany the other and a boy to accompany the other.” Also adding the name of the firm I work in the contact details of the manager who sent us.

The cop pulled aside the driver to ask him a few questions. I interceded and said, “Sir, he was with us all the time.” He then turned his attention to me and asked, “Alright then, give us a complaint in writing.” I obliged.

“We will let you know if you find something”, he said. I don’t know if I believed him, but in order to apply for a duplicate PAN Card, I needed a copy of the FIR and I had received it. The three of us headed back to the car, the boy still grumbling and the girl still sobbing. As we entered the car, the driver turned around and said, “I would have been in deep trouble if it were not for you!” His eyes seemed wet.

“Let’s go back to the guest house?” The other boy suggested.

“And what? Sit in the room and fuss about the drama? Let’s go ahead as planned, we will visit the temple and then go back.”

Trivandrum

Piece by piece she sent me the story by texts. Our get-together was over by 5.30 in the evening and I reached home after 15 minutes. Shreya called me up at around 6, “Is everyone alright now?” I asked.

“Yeah, everybody is fine. We are a little short of cash, so I have asked my father to send some. No problems!”

I asked her how she enjoyed the sunrise and other stuff and she asked me how the party went. I was tensed and almost spoiled the celebration. She was calm and made a party out of the whole incident.

“But still, how did you manage to remain calm through all this?” I asked her. She didn’t know the answer. “The driver later told me that he was stunned at the way I handled the SI… being a girl and all”, she told me. Quite honestly, I don’t think I, would have survived that episode.

Love