The Book is blend of Fiction and Non-Fiction to make understand what is Balance Sheet and how it is prepared. The Book is in the form of Story which revolves around a Temple. The Story has been explained through the dialogues of two friends namely Sohan and Mohan along with other Characters. The Golden Rules of Accounting have been explained through the dialogues of two friends. Mohan learns the Accounting through Practical activities and prepares and analyses the Balance Sheet. The Book contains Photos of Satsang (Preaching), Pictures of Buildings to explain Schedules of Income and Expenditures / Assets and Liabilities etc. Three Daanpatras (Donation Boxes) are symbols of the Cash Flow of Money during the year and give the learning to prepare Receipt and Payment Account. Finally, Income and Expenditure Statement and the Balance Sheet is prepared and analyzed. The Language of the Book is very Simple.