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[[Category:Accountancy|1]]
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<div class="section" id="Lectures" text="Lectures"><h2>Lectures</h2></div>

<div class="sub_section" id="Bhagavad-gita_As_It_Is_Lectures" text="Bhagavad-gita As It Is Lectures"><h3>Bhagavad-gita As It Is Lectures</h3></div>

<div class="quote" book="Lec" link="Lecture on BG 9.3 -- Toronto, June 20, 1976" link_text="Lecture on BG 9.3 -- Toronto, June 20, 1976">
<div class="heading">A few persons in the bank, like the manager or the cashier or the accountant, they know everything confidential. Not the clerks or the customers, no. So also Kṛṣṇa concludes that this knowledge is very confidential.</div>

<div class="text">'''[[Vanisource:Lecture on BG 9.3 -- Toronto, June 20, 1976|Lecture on BG 9.3 -- Toronto, June 20, 1976]]:''' This is the beginning of this chapter. Rāja-vidyā, the king of education. Rāja-vidyā rāja-guhyam. And very confidential. It is not understood by any ordinary man. Because it is very confidential. You go anywhere. Suppose you go to a bank. A few persons in the bank, like the manager or the cashier or the accountant, they know everything confidential. Not the clerks or the customers, no. So this is, also Kṛṣṇa concludes Bhagavad-gītā with these words, guhya guhyatamam. This knowledge is very confidential. This means when one thing is very confidential means it is very, very important. So Kṛṣṇa says therefore that aśraddadhānāḥ puruṣāḥ [Bg. 9.3]. "This is so nice confidential. And I am speaking personally to enlighten the people in general." Not general, but people like Arjuna.</div>
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<div class="sub_section" id="Srimad-Bhagavatam_Lectures" text="Srimad-Bhagavatam Lectures"><h3>Srimad-Bhagavatam Lectures</h3></div>

<div class="quote" book="Lec" link="Lecture on SB 1.2.32 -- Vrndavana, November 11, 1972" link_text="Lecture on SB 1.2.32 -- Vrndavana, November 11, 1972">
<div class="heading">Each and every individual soul is doing according to his own desires and every account is kept. Just imagine how expert accountant is required.</div>

<div class="text">'''[[Vanisource:Lecture on SB 1.2.32 -- Vrndavana, November 11, 1972|Lecture on SB 1.2.32 -- Vrndavana, November 11, 1972]]:''' Every account is kept. Just imagine how many numberless there are living entities. Asaṅkhya. Jīva-bhāgo sa vijñeyaḥ sa cānantyāya kalpate. There is no, you cannot... Innumerable. And each and every individual soul is doing according to his own desires and every account is kept. Just imagine how expert accountant is required. Every account is kept. Because He has to be offered again another body, taking account of his activities. Karmaṇā daiva-netreṇa [SB 3.31.1]. He's acting. Innumerable living entities.</div>
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<div class="sub_section" id="Nectar_of_Devotion_Lectures" text="Nectar of Devotion Lectures"><h3>Nectar of Devotion Lectures</h3></div>

<div class="quote" book="Lec" link="The Nectar of Devotion -- Vrndavana, October 20, 1972" link_text="The Nectar of Devotion -- Vrndavana, October 20, 1972">
<div class="heading">There is nothing inauspicity because whatever you have done sincerely, that is recorded in the book. In the Kṛṣṇa's book. Kṛṣṇa has got accountant. He keeps nice account of the activities of His devotees.</div>

<div class="text">'''[[Vanisource:The Nectar of Devotion -- Vrndavana, October 20, 1972|The Nectar of Devotion -- Vrndavana, October 20, 1972]]:''' There is nothing inauspicity because whatever you have done sincerely, that is recorded in the book. In the Kṛṣṇa's book. Kṛṣṇa has got accountant. He keeps nice account of the activities of His devotees. That's a fact. Just like the nondevotees' accounts are kept by Yamarāja for punishment. Similarly, devotees' accounts are kept by Kṛṣṇa, personally. Ye yathā māṁ prapadyante tāṁs tathaiva bhajāmy aham [Bg. 4.11]. Unless he keeps account, how He says, "I respond to the devotee to the proportionate surrender"?</div>
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<div class="sub_section" id="General_Lectures" text="General Lectures"><h3>General Lectures</h3></div>

<div class="quote" book="Lec" link="Pandal Lecture -- November 14, 1971, Delhi" link_text="Pandal Lecture -- November 14, 1971, Delhi">
<div class="heading">Just like in the government service there is service record. And according to the service record, one is promoted or degraded. Similarly, there is record in the God's accountant department, statistic department.</div>

<div class="text">'''[[Vanisource:Pandal Lecture -- November 14, 1971, Delhi|Pandal Lecture -- November 14, 1971, Delhi]]:''' You are caught up. Daivī hy eṣā guṇa-mayī mama māyā duratyayā [Bg. 7.14]. Then it will be just what kind of body you should have. Karmaṇā daiva-netreṇa [SB 3.31.1], under superior administration. Just like in the government service there is service record. And according to the service record, one is promoted or degraded. Similarly, there is record in the God's accountant department, statistic department. Every moment, upadraṣṭā anumantā, God is within you, He is seeing all your activities. If you desire something, God will remind you. So that is good record. So all this record will be considered about your karma. Karmaṇā daiva-netreṇa jantur dehopapattaye. It will be decided that "This particular or this individual soul, he has to accept such-and-such body."</div>
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<div class="section" id="Conversations_and_Morning_Walks" text="Conversations and Morning Walks"><h2>Conversations and Morning Walks</h2></div>

<div class="sub_section" id="1975_Conversations_and_Morning_Walks" text="1975 Conversations and Morning Walks"><h3>1975 Conversations and Morning Walks</h3></div>

<div class="quote" book="Con" link="Conversation with the GBC -- March 27, 1975, Mayapur" link_text="Conversation with the GBC -- March 27, 1975, Mayapur">
<div class="heading">I have heard that you are paying two thousand dollars per month to the accountant.</div>

<div class="text">'''[[Vanisource:Conversation with the GBC -- March 27, 1975, Mayapur|Conversation with the GBC -- March 27, 1975, Mayapur]]:'''

Prabhupāda: Now, the Spiritual Sky... I have heard that you are paying two thousand rupees, er, two thousand dollars, per month to the accountant, and one thousand dollars to Karandhara.</div>
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<div class="sub_section" id="1976_Conversations_and_Morning_Walks" text="1976 Conversations and Morning Walks"><h3>1976 Conversations and Morning Walks</h3></div>

<div class="quote" book="Con" link="Room Conversation About Mayapura Construction -- August 19, 1976, Hyderabad" link_text="Room Conversation About Mayapura Construction -- August 19, 1976, Hyderabad">
<div class="heading">We haven't got to keep so many accountant, auditors, and other nonsense, unnecessary things. As soon as there is collection, invest the money in some building or in making some book, book printing.</div>

<div class="text">'''[[Vanisource:Room Conversation About Mayapura Construction -- August 19, 1976, Hyderabad|Room Conversation About Mayapura Construction -- August 19, 1976, Hyderabad]]:'''

Prabhupāda: That is the purpose of my Bhaktivedanta Trust. Fifty percent must be spent for printing and fifty percent for building. That's all. No money. Don't keep any account.

Gargamuni: Then the government will never get envious because there's nothing there.

Prabhupāda: Yes. And we haven't got to keep so many accountant, auditors, and other nonsense, unnecessary things. As soon as there is collection, invest the money in some building or in making some book, book printing. Follow this policy. I am very much eager. I have got money here and there, but I want to spend it in this way. So therefore I am advising take this. We shall invest renovating them and in developing them. Spend money. Don't keep money.</div>
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<div class="section" id="Correspondence" text="Correspondence"><h2>Correspondence</h2></div>

<div class="sub_section" id="1967_Correspondence" text="1967 Correspondence"><h3>1967 Correspondence</h3></div>

<div class="quote" book="Let" link="Letter to Gargamuni -- New York 14 June, 1967" link_text="Letter to Gargamuni -- New York 14 June, 1967">
<div class="heading">I am glad that you are being assisted by an accountant friend.</div>

<div class="text">'''[[Vanisource:Letter to Gargamuni -- New York 14 June, 1967|Letter to Gargamuni -- New York 14 June, 1967]]:''' Please accept my blessings. I am in due receipt of your letter dated June 12 1967 and I am glad that you are being assisted by an accountant friend. I quite appreciate your endeavor, and I think the process suggested by your friend in keeping account will save much of your time. I'm glad that you are figuring trial balance every day. This is very nice. I shall be glad to see one of such trial balance—how you are doing.</div>
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<div class="sub_section" id="1971_Correspondence" text="1971 Correspondence"><h3>1971 Correspondence</h3></div>

<div class="quote" book="Let" link="Letter to Karandhara -- Bombay 16 March, 1971" link_text="Letter to Karandhara -- Bombay 16 March, 1971">
<div class="heading">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.</div>

<div class="text">'''[[Vanisource:Letter to Karandhara -- Bombay 16 March, 1971|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.</div>
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<div class="quote" book="Let" link="Letter to Jayapataka -- Brooklyn 28 July, 1971" link_text="Letter to Jayapataka -- Brooklyn 28 July, 1971">
<div class="heading">So far account keeping is concerned, are you taking assistance of a professional accountant?</div>

<div class="text">'''[[Vanisource:Letter to Jayapataka -- Brooklyn 28 July, 1971|Letter to Jayapataka -- Brooklyn 28 July, 1971]]:''' So far account keeping is concerned, are you taking assistance of a professional accountant? At the end of one year you will have to make a balance sheet and trial balance. That takes good experience. Tamala is going to audit the accounts by somebody else, but how can they be audited in the absence of trial balance? So if you have actually made a trial balance and balance sheet please send me a copy before it is audited. On the whole our account should be kept very nicely because we are dealing with the public's money.</div>
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<div class="quote" book="Let" link="Letter to Tamala Krsna -- Brooklyn 28 July, 1971" link_text="Letter to Tamala Krsna -- Brooklyn 28 July, 1971">
<div class="heading">The auditing of accounts is done when the business account is made perfect by drawing trial balance and balance sheet. Have you done these things? They must be made by an experienced accountant.</div>

<div class="text">'''[[Vanisource:Letter to Tamala Krsna -- Brooklyn 28 July, 1971|Letter to Tamala Krsna -- Brooklyn 28 July, 1971]]:''' And another thing is, I do not know how you are going to audit the accounts without making the accounts perfect. The auditing of accounts is done when the business account is made perfect by drawing trial balance and balance sheet. Have you done these things? They must be made by an experienced accountant. I do not know how Jayapataka or Rsi Kumar can draw up this trial balance and balance sheet. Anyway somehow or other you have to prepare them, then talk of auditing. Send me a copy of what you have made. According to law our Society is registered within (less than) one year, so I don't think a one year trial balance sheet is necessary, therefore there is no question of auditing the account.</div>
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<div class="quote" book="Let" link="Letter to Tamala Krsna -- London 14 August, 1971" link_text="Letter to Tamala Krsna -- London 14 August, 1971">
<div class="heading">I am very glad to know that your trial balance and balance sheet of accounts are being prepared, but I am simply surprised why the professional accountant did not take up this matter first before proposing audit of accounts.</div>

<div class="text">'''[[Vanisource:Letter to Tamala Krsna -- London 14 August, 1971|Letter to Tamala Krsna -- London 14 August, 1971]]:''' I am very glad to know that your trial balance and balance sheet of accounts are being prepared, but I am simply surprised why the professional accountant did not take up this matter first before proposing audit of accounts, because after writing to you about this trial balance, you then said that it is now being prepared. This matter does not seem to be very expertly handled. Anyway do the needful. Prepare the trial balance and balance sheet and mail them to me.</div>
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<div class="quote" book="Let" link="Letter to Dayananda, Nandarani -- Nairobi 13 October, 1971" link_text="Letter to Dayananda, Nandarani -- Nairobi 13 October, 1971">
<div class="heading">I am so glad to learn that you are taking assistance from a chartered accountant.</div>

<div class="text">'''[[Vanisource:Letter to Dayananda, Nandarani -- Nairobi 13 October, 1971|Letter to Dayananda, Nandarani -- Nairobi 13 October, 1971]]:''' So far the accounts are concerned, it is a very important item. I am so glad to learn that you are taking assistance from a chartered accountant. We are a registered limited establishment. Accounts must be submitted yearly to the companies registrar. Then there will be no
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<div class="quote" book="Let" link="Letter to Ksirodakasayi -- Nairobi 16 October, 1971" link_text="Letter to Ksirodakasayi -- Nairobi 16 October, 1971">
<div class="heading">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.</div>

<div class="text">'''[[Vanisource:Letter to Ksirodakasayi -- Nairobi 16 October, 1971|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.</div>
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<div class="sub_section" id="1972_Correspondence" text="1972 Correspondence"><h3>1972 Correspondence</h3></div>

<div class="quote" book="Let" link="Letter to All ISKCON Temple Presidents -- Sydney 8 April, 1972" link_text="Letter to All ISKCON Temple Presidents -- Sydney 8 April, 1972">
<div class="heading">I shall be very glad to know the names of your assistants such as Secretary, Treasurer and Accountant.</div>

<div class="text">'''[[Vanisource:Letter to All ISKCON Temple Presidents -- Sydney 8 April, 1972|Letter to All ISKCON Temple Presidents -- Sydney 8 April, 1972]]:''' I shall be very glad to know the names of your assistants such as Secretary, Treasurer and Accountant. Finally, I beg to repeat that ALL GBC ORDERS ARE SUSPENDED HEREWITH BY ME UNTIL FURTHER NOTICE. You may reply me at ISKCON Tokyo. Hoping this meets you in very good health and advanced spiritual mood.</div>
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<div class="quote" book="Let" link="Letter to Gurudasa -- Paris July 22, 1972" link_text="Letter to Gurudasa -- Paris July 22, 1972">
<div class="heading">Also enclosed please find the copy of one letter from the accountant there in Vrndavana.</div>

<div class="text">'''[[Vanisource:Letter to Gurudasa -- Paris July 22, 1972|Letter to Gurudasa -- Paris July 22, 1972]]:''' Also enclosed please find the copy of one letter from the accountant there in Vrndavana. The report is not very good, so you please give me your side of the situation and explain these things.</div>
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<div class="sub_section" id="1974_Correspondence" text="1974 Correspondence"><h3>1974 Correspondence</h3></div>

<div class="quote" book="Let" link="Letter to Madhavananda -- Los Angeles 1 January, 1974" link_text="Letter to Madhavananda -- Los Angeles 1 January, 1974">
<div class="heading">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. You also work with the accountant, Mr. Amin, and manage the affair.</div>

<div class="text">'''[[Vanisource:Letter to Madhavananda -- Los Angeles 1 January, 1974|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.</div>
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<div class="sub_section" id="1975_Correspondence" text="1975 Correspondence"><h3>1975 Correspondence</h3></div>

<div class="quote" book="Let" link="Letter to Gopala Krsna -- Los Angeles 21 June, 1975" link_text="Letter to Gopala Krsna -- Los Angeles 21 June, 1975">
<div class="heading">Regarding Vrindaban construction, you may have all of the creditors submit their final bills and together with the accountant you check them vigilantly and make a full settlement.</div>

<div class="text">'''[[Vanisource:Letter to Gopala Krsna -- Los Angeles 21 June, 1975|Letter to Gopala Krsna -- Los Angeles 21 June, 1975]]:''' Regarding Vrindaban construction, you may have all of the creditors submit their final bills and together with the accountant you check them vigilantly and make a full settlement. Then conveniently we shall see how the further work will be done. Now I am very much doubtful. I think there has been some cheating.</div>
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<div class="quote" book="Let" link="Letter to Gurukrpa -- Evanston, Illinois 8 July, 1975" link_text="Letter to Gurukrpa -- Evanston, Illinois 8 July, 1975">
<div class="heading">In Bombay there is already a qualified accountant, so why should Manasvi be chief accountant?</div>

<div class="text">'''[[Vanisource:Letter to Gurukrpa -- Evanston, Illinois 8 July, 1975|Letter to Gurukrpa -- Evanston, Illinois 8 July, 1975]]:''' Regarding Manasvi's going to India, it appears that he is doing well in Hawaii. If the restaurant is going on, then Manasvi's presence is required. Then why should he change? In Bombay there is already a qualified accountant, so why should Manasvi be chief accountant? Occasionally he may go to India if his presence is required.</div>
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<div class="sub_section" id="1976_Correspondence" text="1976 Correspondence"><h3>1976 Correspondence</h3></div>

<div class="quote" book="Let" link="Letter to Haihaya -- Honolulu 29 May, 1976" link_text="Letter to Haihaya -- Honolulu 29 May, 1976">
<div class="heading">The daily collections from the temple should be counted before 3 persons together. The accountant has nothing to do with these things. He simply notes down the figure in the books.</div>

<div class="text">'''[[Vanisource:Letter to Haihaya -- Honolulu 29 May, 1976|Letter to Haihaya -- Honolulu 29 May, 1976]]:''' The daily collections from the temple should be counted before 3 persons together. The accountant has nothing to do with these things. He simply notes down the figure in the books. This is how it should be done. Yes, the collections will increase as people come more and more. The temple should become self-sufficient, that is wanted. However, see that stealing is stopped. I am doubtful that things are being stolen, otherwise how is the expenditure so high.</div>
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