Accounting For Who We Are

Most of my friends, thinking of Spring, visualize yellow daffodils, tulips of many colors, and red, white, or pink azaleas.  The few pessimists focus on the April showers forgetting to account for the May flowers held on layaway. I envision balance sheets, and the income and expense statements required by our auditors. 

Catholic Charities reports its financial transactions on the cash basis – that is, income is recorded when we get it and expenses are noted when cash is spent.  We look neither forward nor backward. While not required to prepare a balance sheet, we do.   A financial balance sheet presents a list of property owned and debts owed. 

More often than not, I account for life events in a financial statement format.  I diligently record the hurts, offenses, and slights by others on my income statement.  And I rarely forget to document what I do for others in the expense column.  In my reporting I routinely misstate transactions and often commit fraud, omitting completely my serious sins and transgressions.

On my balance sheet I register my many assets – generous nature, great intellect and good behaviors – on the positive side.  I ignore the concept of fair market value as I note the value of my assets at a greater amount than the similar assets of others, and enter the outstanding amount of my debts at a much lower rate. 

Unlike Catholic Charities’ accounting system, I use the accrual basis of accounting.  I look forward, anticipating the many ways in which a foe is going to harm or offend me.  I expect blessings that I don’t deserve.  I wonder if a person might ever be able to pay me back for a favor given. I stare backward, not permitting any payoff of the failings and wrongdoings of others. (The longer a person owes me, the greater the interest accrual.)

This Lenten season I am scrutinizing my personal financial statements with an auditor’s eye.  I hope to apply the teachings of Jesus to my personal financial statements. The debts of others will be forgiven.  I will live in the present, not holding onto the hurts of the past, nor anticipate future grievances.   My assets will be recorded as gifts from God.  My liabilities will be redeemed by Jesus’ death on the cross.