" To become a master of accounting, Arvind Babu, all you need to remember are two fundamental rules,’ said the munim. ‘What are those, Munimji?’ asked Arvind. ‘Rule number one: your accounts must always present a true and factual picture of your business operations.’ ‘And what’s the other rule?’ asked Arvind. ‘Rule number two is to occasionally forget rule number one. "

― Ashwin Sanghi , The Sialkot Saga