Category: Story of a CA (completed)


for previous part, please click here

This time Parkash really worked hard. He and Divya decided to work together for study. Divya’s attempt was in next time but she was taking coaching from now on. So they both made a plan, Parkash was good with finance, tax and Law, Divya was superb with Audit, accounts and costing. So they decided that one will study and make notes daily on his/her subject, in evening they will send their notes through email and study. Next day they will ask each other for problem and questions. In this way, they covered 2 subjects daily and by knowing new questions/queries they were studying deeply. This was enhancing their knowledge of subject and deepens their love also.

Exams were good and Parkash was confident because all exams were good. His articleship was over and now he was working on salary with the same firm. After exam he asked for a raise but his CA didn’t approved. He also commented on Parkash’s work. Parkash was hurt so he left the job and joined a private company with much salary. After one month, Parkash got his CA’s message about returning because there was no other senior person except Parkash so he needed him. He offered him higher salary. Parkash was also ready because the company was a small one so his owner gave about all the work to him. These small companies never hire a big department; they hire one or two people and expect that they will do all the work. So he left the company and joined his CA firm again.

Now he was on audit again. Result came and he became CA. He was happy, he got increment but it was not enough. So he started to search jobs. Mr. Mantri offered him a job in his company which he happily accepted. But when his CA Mr. Ganesh came to know this he was angry. He told Mr. Mantri that he is breaking his team and it is not good. So Mr. Mantri withdraws the offer. Parkash was hurt again. Fortunately he found a new job in a shoe company. They established a new plant in a Sonepat industrial area. He got a job and as this was a new plant and not fully developed so he got higher post. He was selected as Manager who was Head of Department in that plant. He was happy and resigned immediately. His CA Mr. Ganesh objected and asked for one month notice. But he told him that due to him he didn’t get job now he is not going to follow professional behavior as Mr. Ganesh didn’t follow the same. Babu ji father of Mr. Ganesh didn’t say anything as he knew that Mr. Ganesh did a wrong thing. He congratulate Parkash on his new job.

Parkash went to new company and found there was only one assistant. He was also new to work, he was simple graduate and didn’t know the accounting work properly. Moreover the company was in operation from last 2 months and nobody was caring for accounts so there was a lot of pending work. Parkash took the responsibility and worked very hard. Two months he worked from 9 am to 8 pm. At last he completed the whole work and in between he taught everything to his assistant Deepak. This company got an order of export to Europe. They made it and it was new to Parkash. He came to know about DEPB, Drawback, Bank Realisation Certificate, BOE, shipping bills, CHA dealing etc. Divya took her final exams and she became CA also. She started to search job now. Parkash tried in his company but there was no post for Divya as his company didn’t hire a girl for job. In this shoe export business they were sending goods to Nava Shewa Mumbai and from there material was sent through ships. His friend told him about a scheme in which Haryana Government was giving benefit of freight to Mumbai. In his company nobody was taking benefit of this scheme. He worked on that scheme and completed all paper works. He got claim of big amount which was more than his annual salary. He got increment and one promotion for this and he became Sr. Manager.

Divya got a job in Delhi. They met in Delhi every Sunday. They were planning to everything. Nobody purposed each other but both knew that they love each other and want to spend life together. Parkash asked his company to shift him to Delhi office which his company rejected. So he searched a new job in Delhi so that he and Divya can stay together. When he got a job in new company they married. Now life was easy when your love is with you.

The door bell rang. Who can be this time? This is so late. Divya opened the door.

“Who is this Divya?” Parkash asked

“Nothing, Ramu (their servant, who was living quarter backside of home) came to help me. I told him that there is no need as all work is complete.”

“I told you, don’t do work so late. Take rest you need to take care of yourself. If you got some problem who will take care of me and you? Aakash and Ashwin are not coming to see you and me.” His tone was hinting anger and disappointment.

What we didn’t do for them. Now we need them and they are not here. Normally Parkash was busy but today he was missing them a lot. Atleast they are his family, they also have some responsibility to them. He remembered when Divya was two month pregnant then she decided to leave the job because she wanted to give her full time to family. So she left job and opened her own office in home. So big salary became zero but it was for their family. So she sacrificed her career and they don’t respect that.

Someone closed his eyes from behind. Who is this? These hands were not of Divya. It is definitely some male but who? Nobody else in home except he and Divya.

“Happy birthday, Dad”

“What? This can’t be… This is Aakash’s voice. How he came here?”

Parkash removed hands and look back there was Aakash and Ashwin with their family. They were all smiling. What a surprise.

“Sorry Dad. We couldn’t come yesterday but happy belated birthday.” Ashwin came and hugged him.

Parkash tried to speak something but his throat was choked. His eyes were full of tears of happiness. His children remember him. He looked Divya she was smiling, she knew about this surprise. This was the best moment of his life. Now he is ready to start a new life.

Next day they all went to office early because Mr. Ganesh was coming today. Prakash was not ready but it was necessary so there was no other option. Prakash’s phone beeped in the way, he checked this was message from Divya. This time it was not forwarded message.

Good Morning, I don’t know what is the reason, why are you so upset? Perhaps I am the reason. I am sorry for that if I have done anything wrong

So she was blaming herself. He needs to tell her. But he waited because Satya and Jayant were with him. After reaching office, first thing he did was he called Divya.

“Hi Divya, this is Prakash.”

“Sorry for everything. Please forgive if I have done something wrong.” Divya was about to weep.

“No.. No.. There is nothing wrong by your side. Actually there is some personal reason.”

“Tell me, what is the reason? Please, I didn’t sleep yesterday. That’s why I am on leave today.”

Prakash didn’t tell this to Jayant also. But he didn’t know why his heart was saying that he can’t hide anything from Divya. So he told Divya what happened.

“Did you tell Aina that we talked?” Prakash was suspicious because he thought perhaps Divya told Aina as both were friends.

“No, I didn’t tell anybody. Please believe me.”

“I believe you, I don’t know why? But I really believe you that’s why I told you everything.”

“Thanks a lot. I….” Divya wanted to say more but Prakash cut if off by saying that he need to start working as his boss is coming. Both said bye to each other.

Mr. Ganesh came after one hour. Till then they arrange all documents and files for him. It is strange when senior is comes they need to leave their work and prepare documents of all work. Anyway, this is working culture.

Mr. Ganesh met to Mr. Mantri and called for Satya. Jayant and Prakash were instructed to complete work as soon as possible. All figures were placed by company’s officers. They converted the figures in USD. Now the checking part was in process. They started on that again. Mr. Mantri, Mr. Ganesh and Satya were discussing the notes. Because in changing balance sheet according to international standards, many balance sheet and P/L heads were regrouped.

Before lunch time foreign auditors came.

Mr. Ganesh, Mr. Mantri and foreign auditor set on separate table and Satya, Jayant and Prakash set on other, after senior and junior difference is still there in market. Huh. Anyway, Mr. Kapoor told them about evening party, so they were talking about dinner. Satya have told them that this will be in ‘Ice berg’ that was a good pub. After lunch time was really busy, but he managed to try to call Aina but when Aina heard his voice, she disconnected the phone. Prakash was calling from company phone so there were 100 lines, every time he called there was a new number used. So Aina didn’t know that it is his number. There were two messages exchange with Divya.

At dinner time they went to ‘ice berg’. Party was really good. Parkash and one other staff member of company were not used to drink so they set in the corner of table. Everybody else was taking drinks. First time in life Prakash thought that drink is good atleast for official party it is good because if he take he could be able to sit near director finance and other seniors. There was one male and female singer who was singing on demand of customers. Mr. Ganesh also gave his demand. Mostly food was vegetarian. But the foreign guest requested for chicken tikka masala, Mr. Mantri was vegetarian so he asked them to join him. But mostly were also vegetarian. Now Parkash felt that he must eat non-veg so that next time this situation comes, he can company some senior person. Mr. Kapoor took the liberty to accompany foreign guest. Anyway party was great and this helped Prakash to forget about Aina, but only for some hours only.

Late night they came to hotel, before sleep he checked his phone. There was a message from Divya of good night and surprisingly a message from Aina also for good night perhaps by mistake she didn’t remove him from her friend list to which she always message.

GDR work took one week only after this. All work was done and they came to home again. He lost Aina but found Divya in this trip. When he came back he found that Anu had taken transfer from their firm.

Aina tried to contact him three or four times. But this time he didn’t replied because he didn’t want to be hurt again without any reason. And if there is reason then atleast he knew the reason.

Now Divya was coming close to him. He didn’t feel this before because he was never so comfortable with talking to someone like he was with Divya. He was able to share each and everything. He told her about Aina also. Divya was really understanding, she listened everything and accepted all. Result came and Satya and Jayant both cleared this time. Both got good job and they left the firm. Now Prakash was senior. But his final exam was coming near.

Divya was his junior, after sometime he was really busy in his exam study. He got only two months leaves for the exams. There was a time when he didn’t like CA but now his primary target was to clear CA urgently because this is the way by which he could get job and marry Divya.

He really studied hard but when the result came, Prakash was not cleared. He was really sad but it was Divya who was with him always. She assured him that next time he will clear. This failure taught him a new lesson about hard work and a passion about work. Because he was studying hard before but now his failure taught him to study with a passion.

Now he was senior, so there was a lot of pressure of audit and investigation on him, with that, study also becomes major concern now. So his life was really tough and he was feeling toughness of CA life now. But now, he was really enjoying this life, his goal was fixed and that was to clear CA.

Next day when they were getting ready in hotel, Prakash got a message. Jayant was in bathroom so he opened the message which he normally doesn’t. This message was from Divya, again forwarded message of good morning. This time also he didn’t reply, but he decided that in office he will reply her on orkut as that was free.

After reaching office, he started to work on desktop which was provided by the company. He started work. Today they were checking the correctness of GDR figures. When lunch time came, nobody knew. Today’s menu was continental food, so they enjoyed pasta, pizza etc. After lunch they went for walk and after that they started work. Prakash opened gmail, Divya was online. So he messaged her. Immediately reply came. So they started chatting. Just routine talk but both enjoyed. Prakash lost the sense of time while chatting. He knew that one hour has been spent when Jayant ask him whether he has completed balance sheet schedules. He told Divya that he has work and log out.

Work was interesting. Mr. Balraj told that next week their overseas auditors who are dealing with GDR are coming. So they had only five days to complete the task. Now the pressure increased immediately. Satya told this to their CA Mr. Ganesh immediately. He changed his programmes and decided to come next day.

Now the work load was high, they decided to work late. About 4 p.m. GM Mr. Mantri asked everyone to his cabin. When they reached Mr. Mantri greeted with them well specially with Prakash. After that first meeting Mr. Mantri was very close to Prakash. Always he came to their conference room and talk to them. He always speaks to Prakash separately, not for work, just some fun. Staff of that company who was in work of GDR were also there. Mr. Mantri instructed his staff to sit late till this work is over. After this he sent them back. Now auditors (Satya, Jayant and Prakash) were there with Mr. Mantri. Mr. Mantri told them his plan of work. Because he ws in charge, it was his responsibility to prepare all work before Monday. The overseas auditors were only for three days and because they were foreigner they were more important and so their time.

In evening Mr. Kapoor, who was AGM, he was not in GDR team but he was incharge of administration ordered for pizza for all. Prakash liked it, it was first time he was in such big company and he was enjoying this kind of attention and hospitality. After that everybody took half hour time for refreshment. Parkash dialed Aina no. He didn’t talk her today. Aina pick the phone but when she listened Prakash voice, she bursted out.

“Don’t dare to talk to me.” Aina shouted

“But.. but what happened? What have I done?” Prakash was not ready for that reaction.

“I tell you, now stop calling me and don’t mail me anymore.” Aina’s anger was out of control

“But please tell me, what happened? Why are you so much angry?”

Aina cut the phone. Prakash dialed again.

“Why can’t you understand? I don’t wanna talk to you ever.”

“But atleast tell me what is my fault?” Prakash was now begging.

“You are talking to every girl, You take gmail id and talk to them.”

“But I didn’t, are you talking about Divya? Heyyy she is your friend and she exchanged number in front of you and I didn’t call her. We just chat and it was she who messaged me first.”

“I don’t wanna talk to ever. Do whatever you want to do”

“You are saying like you don’t talk to anyone, you have more than hundred friends on orkut and you chat to everybody. Moreover you have number of more than half and you are regularly in touch with them on phone. If I talk to one girl then what is big deal?” Now Prakash was getting angry because he was not on fault, he didn’t flirt; he just talked to only one and see who was blaming him, AINA, who talked more than fifty guys. Who had a brother like DEVEN, who uses his so called sister as a bet to get other girls. Now she is angry because one of her friend talked to him. It was NOT even TALK it was just chat.

“Shut up, I don’t wanna liten anything. I don’t flirt to anyone, they are just my friend. You wanted her number and email id to keep in touch. I love only Vipin. I have already told you.”

“Wow, only I am asking everyone for number, tell me, how you have more than fifty guys number and how they have your number? Because you are very much interested to talk to other guys and if you love only Vipin then why you was so much in touch with me? From morning to night we both knew what other is doing. In every fifteen minutes we contacted each other. What was that? And if you love only Vipin then who gave authority to Deven to kiss you? Why…”

“This is ridiculous, I don’t wanna talk” saying this Aina disconnected the phone.

Prakash tried again but Aina didn’t pick the phone. After fifteen to twenty try he didn’t call. Now his mobile rang, there was call from Divya. He picked the phone, a lovely and joyful voice of Divya came to his ears.

“Hi”

“Hi Divya, Sorry but I can’t talk to you right now.” Prakash voice was upset

“Why? I know you are busy. But you seem upset. Are you alright?” Divya sensed that something is wrong with Prakash.

“I will talk to you later, bye” Prakash disconnected the phone.

He went to washroom and cried there for ten minutes. He was not able to work. His phone was beeping, messages were coming. He checked when first message came, perhaps it is from Aina. But it was from Divya. She was worried by his sudden change of behavior. She was cursing herself that perhaps it was her, he is upset. He didn’t reply. But Divya was messaging continuously.

He asked Satya that he is not well so he want to go to hotel. Satya was not happy but he accepted with warning that tomorrow Mr. Ganesh is coming so take medicine and be well quick. Like it is in his hands but he was grateful that he allowed.

He came to hotel and wept till Divya called again. He didn’t want to listen but still he picked the phone.

“Are you alright? Why are you so worried?” A really worried voice came. Divya took his sad behavior as he is worried or something wrong with his work. But by her voice it was clear that she was really caring.

But Prakash was not in situation to understand her feelings. He just said,” Divya, I am alright. But I can’t talk to you right now. I will call you later. Bye.”

Prakash was really hurt by behavior of Aina. He was not able to understand how she can do this to him. Because it was she who talk to almost all guys and exchange number to be in contact, now he only exchanged number with one girl and she is blaming him to be a flirt.

Satya and Jayant were late; Jayant called at 10 p.m. to ask about his health and advised him to take meal because they will be late. But Prakash didn’t eat anything. How could he eat while his heart was full of sorrow?

“Why are you not sleeping?” Divya came to him and asked.

He smiled and said “just thinking about life, how it flows.” Saying this he kissed Divya on cheek.

After that the fun visit of Sunday became very irritating and torturous. His full concentration was on Aina and that boy. He was sure that he has seen that boy somewhere, but where he can’t remember. When they came to hotel then also his mood was not good.

Why this always happen to me. First Anu who lied to him about Deven and now Aina? Hey “DEVEN”. That boy was Deven who was with Aina. He met Deven only once that’s why he didn’t recognize at once. But now he remembers. Deven, Aina told him that he like her brother. So that is the fake cover, because the way he kissed Aina was not a brotherly kiss. So he was right that Anu was also lying about her relationship. This pain was unbearable.

But what if he is wrong? Perhaps Aina is really considering Deven as brother and Deven is misuning her trust. Yes, this is right. Aina can’t be wrong; it is Deven who is lying. Moreover Aina didn’t tell lie about her friendship with many boys.

This view gave him some satisfaction of mind; not truly about till a satisfactory level. Thinking about this when he fell asleep, he didn’t know. In morning Jayant woke him up. He didn’t want to wake up as his sleep was not sound. But that was necessary. So he woke up and get ready in about 20 minutes. After breakfast they all came to office.

Mr. Balraj was also there. Draft of GDR had been arrived and they were suppose to check all the figures correctly. That was really a tough work because five years figures were changed according to international standards. So they need to check all five balance sheets from trial balance level. They started to regroup schedules according to GDR requirements. This was really attention required work. He forgot everything. It was Mr. Balraj who reminded them about lunch. Today’s menu was North Indian. So they got Shahi Paneer ( a cheese dish) which was his favorite but food depend on a person’s mood also and Prakash’s mood was on disaster level.

After lunch Jayant and Satya went outside for a walk but Prakash refused and came to cabin. First work was to pick the phone and dialed Aina’s number.

“Hallo” a female voice came.

“Hi Aina, this is Prakash. How are you?………” after some formal and initial talk Prakash came to his point.

“Aina, do you have a boyfriend?”

“heyyyy, what happened to you? Why these sudden questions like this?”

“Nothing, just wanted to know about you and your life” Prakash was eagar to hear “NO”. But usually happen when you really want something then it doesn’t happen. Same happen to this situation also

Answer was “YES”

Parkash felt like his heart is losing blood. But he wanted to know about yesterday incident and his theory on that.

“Is he Deven?”

“Noooo sily, I told you Deven is like my brother. My boyfriend name is Vipin. He is from Raipur.”

“Where you met, in a seminar?”

“No, actually we didn’t meet yet.”

“What??? You didn’t meet him and you love him? How is this possible?”

“It is love Prakash, love don’t see the distance and face. We are in relationship from two years. We met on orkut and fell in love. We cover this distance via phone, orkut and gmail. You know I have only one picture of him. He is so shy that he don’t send me his picture. But I love him the way he is. Soon we will marry.”

Prakash was unsure what is he hearing? How a girl can love so much to a person she didn’t see except photos, not photos only one photo.

“But you didn’t tell me about Deven, you told me that you are only orkut friend. But you know personally and met him yesterday.” Prakash wanted to know everything actually he wanted to clear all misunderstandings.

“How on earth you know that?” Aina was surprised. “But anyway, yes I know him and I met him yesterday. But you asked me about him two months ago and we met after that. He is like my brother, no relation except this between us.”

“But the way he kissed you, that was not a brotherly love” Prakash was becoming furious because he was not able to understand the whole situation.

“Oh, so you were there. Look I know he is some kind of flirt. I didn’t approve his behavior, but he is like he is. He always shows others that we are so close. He does this when there is some girl with him. I am sure; you didn’t notice there was a girl with him. In this way, he shows how bold he is and by this he can kiss that girl too. He uses me as a mean to get a girl. He introduces me as his sister and talk to her in my presence. It gives good impression so he gets much close to that girl with my help.”

“What the hell? How can you do this? He is using you as a bet to find a girl and you are helping him. Why? Don’t you care about other girls? They think that you are his sister and he is meeting in your presence that’s make him a good and family guy. But he is not. He just uses girls.”

“Leave it Prakash, why we are discussing about this. See, we didn’t talk much from a long time. Now we are talking but see on what matters. You don’t come on gmail also.”

“Ohhh that, that’s because I am really drowned till neck in work.”

They talked until satya and Jayant came from their short walk. Prakash mood was not good but it was also not that much bad as before. Talk to Aina always helps him to keep good mood.

His mobile beeps, a sms came. He didn’t check that. Daily he got many messages from mobile company’s advertisement department. They don’t have any work except sending messages. But that is the only work of them.

They needed to convert INR (Indian rupees) in to USD (US Dollar) and all amount in millions. So Satya put paste special and divide all figures by 10,00,000 (1 million).  He gave file to Prakash for checking. On the very first page i.e. balance sheet Reserve and surplus account was filled with some unfamiliar amount.

He wanted to tell Satya but didn’t dare. Because he knew Satya is great in work that’s why he is incharge. There must be something which he can’t look. After half hour struggle he didn’t figured it out. So he asked Jayant for help, who was also dealing same problem with other years. Then they asked Satya how these figures can be matched with Indian balance sheet. Satya stared them and started to look while saying under his breath “Can’t look the balance sheet only, how can work.”

But with surprise Satya was also not able to find the problem. He spent two more hours but there was some unusual change in amount. In the mean while Mr. Mantri called for Satya to disccuss notes of accounts. So it came to Prakash and Jayant to sort out the problem. Prakash took new excel sheets and repeat the procedure of Satya, which Satya has done twice to check. He studied every figures and atlast found the problem. They put divide formula to full column, that’s make total figures also divided by million and that was the main problem. Immediately they put formulas as the same and divide every figure separately. Problem solved. Now every body relaxed. At last they got balance sheet in USD. Now there work of checking to be start. They decided to do it from tomorrow.

Now Prakash check his mobile there were four message of advertisement, one for loan requirement, two from his friends and one from Divya. That was a forwarded message about friendship. He smiled and selected a message to forward but stopped, it will cost more than 1 rupees as he was in roaming.

He opened Orkut and there was friend request of Divya. He accepted.

Trip to Delhi was great, he saw corporate office of that company first time and liked it so much. It was like five star hotels. All walls are covered with shining glass or paintings. Big reception and there were two beautiful receptionists. When he entered, he was so busy to see all decorations that he forgot where Satya and Jayant went. He was looking here and there for them. One of receptionist saw and asked to him he want to meet. He was confused but told the name of company. The receptionist told that it is that company office, he needs to tell to whom he want to meet. He then told the name of GM to whom his CA always talks. She told that he can’t meet GM without permission. So she called to GM Mr. Mantri, he didn’t recognized him but after taking his CA’s name Mr. Mantri asked receptionist to send Prkash to him. The receptionist showed him the way.

Prakash went to Mr. Mantri’s cabin. He was expecting a big cabin like this reception. But it was rather small, front side was made of glass so anyone can see inside and Mr. Mantri could look outside. He went inside. He was meeting Mr. Mantri first time. When Mr. Mantri told him to sit down and offered tea to him, which he accepted immediately.

While taking tea they talked, when he told the reason to come then Mr. Mantri told him that this is dealt by Mr. Balraj. So you must go to Mr. Balraj. After completing his tea he thanked to Mr. Mantri and went to Mr. Balraj, where offcourse Satya and Jayant were set.

When Satya saw him he asked where he has been. He told his meeting with Mr. Mantri. Satya was angry, why he didn’t catch them. He told that he was lost.

“Then why didn’t you use your mobile? I think you have one. It is not like that in roaming you will not use your phone because it is chargeable.”

“Sorry, it is not like that I don’t want to use phone when I am in roaming. Actually I forgot to use phone. I was confused, as it is first time I am in such a big corporate office.” (How on earth I can forget that I have mobile phone. And this Satya is making this as I have murdered someone) Prakash thought in his mind.

Mr. Balraj showed them their cabin. Actually this was conference room, but in present there was no conference so it was allotted to them. Satya was still in meeting with Balraj. Jayant and he came to their cabin i.e. conference room. Jayant teased him about the incident. He teased by saying that he was so excited to reach on top that he met GM before Satya do. Actually the GM Mr. Manti was strict and only his CA Mr. Ganesh was allowed to meet him. But due to this incident Prakash met to GM. Not only GM met him, he seems to like him, because when he met him in corridor while going for lunch GM asked him how the work is going on. Satya was not happy because GM didn’t recognize him and he was their team leader.

Lunch area was big and crowded and lunch was really delicious. There was menu for every day of week. Today was south Indian dishes. Which he liked a lot

Work was difficult, they need to check 5 years data and convert them in Million and all notes as per international standards. That work was heavy and really taking every ounce of his strength to do that.

Company booked two rooms for them, Satya was in one room and he and Jayant was in separate room. Actually plan was Satya and Jayant will be in same room, But Prakash was not willing to live alone and He and Jayant were best friends. So he asked to live with jayant, which was not a big problem.

He asked Aina in day (offcourse from company phone, his phone was expensive because of roaming) and she told that she is coming next day. He was happy, they planned to meet in evening. She told him that she is coming to meet some friends and office work.

The next day, he was looking to watch eagerly, Jayant knew the reason so he didn’t asked much. But he told that she is coming in evening so he can work till then carefully, otherwise there can be a mistake which is not affordable as this will be published in international level. He was surprised to see how he liked lunch so much yesterday. Today he was not able to eat that food properly and he liked Chinese very much (today lunch theme was Chinese).

Anyway time spent and it was 5 pm when he got call from Aina, she was in Lotus which was near their office. He told Satya and went. Satya didn’t object as it was already decided in night. Lotus was a Chinese restaurant. As usual, Prakash went there first and Aina came after long 20 minutes. But she got company.

A nice looking girl whose height was about 5’ 1” (much less then Aina) came with Aina. She got a pretty face. Aina introduce her as Divya her friend. This was the first time he met Divya. Her voice was very sweet in compare to Aina. Prakash didn’t know what the reason was but he liked Divya in first meeting, her voice was full of confidence and he got some strange affection by her voice. He thought like he knew that girl from a long time.

But he was there for Aina not for her. They ordered some unknown dish because in that restaurant all name were strange which they didn’t heard before. So they asked the waiter for his help and ordered for vegetarian dishes. Aina told that Divya is her orkut friend and she is also doing CA. Aina was there for some work but when Prakash asked then she didn’t tell properly about work. Divya was doing her articleship in Delhi. She took Prakash’s number and email id. That was just friendly number exchange. That small gathering was good. After one and half hour they all went to their ways. Aina was staying with her friends (not with Divya).

He came to hotel and told Jayant happily with today’s date (atleast he used that word, whether it was a date or not). Next day was Sunday and they planned to visit Palika Bazar because Jayant wanted to buy some clothes and that was one of the cheapest markets in Delhi.

They visit market and purchased some clothes, mostly they were wandering here and there only for fun. They went to McDonald for their lunch. That place is always crowded and on Sunday you need to wait atleast 15-20 minutes for getting seats. So while they were waiting for seats, Prakash found Aina was outside. Perhaps she was coming for shopping there. So he went outside to meet her but surprised she was with someone. A guy aged about 26 was with here. He thought he was her friend but while they met, the guy kissed her on chick. Definitely they are not just only friends. He came inside again. Now he was not thinking to eat burger anymore

Prakash opened his orkut account for Aina. He saw his friends who were very much. Soon he became friend of some her friends. He found some were flirts and one was Deven. Now how on earth he is friend with Aina. He asked Aina for him. She told that Deven is his brother, actually not real brother. But he calls her sis. Now that was the limit. Is he calls every single girl on earth as sister? Anu was also his sister now Aina also his sister. What is going on?

He told Aina to make distance with Deven. She asked Why but he simply told that he don’t like him. So Aina told ok. Because she was not trusting Deven very much and he was only his orkut friend.

Prakash was an audit of a small company, which was started 5 years back. Idea was good but they needed money very much for expansion. Problem was that bank was not sanctioning the loan because they current ratio was not good. His CA was also working on that but every aspect and trick was failed.

Prakash took the project and studied really well and did the same like others, no solution wait… that is no normal solution. But there is one thing, we can get cheques from debtors and give them to creditors on 31st March. It will help.

When he told this to his CA he shouted, what are you thinking, is this some kind of joke to you? You can’t be serious if you are thinking that you can change the accounts on your thinking only. This is wrong and against principals. Be serious on your work. Pay attention, remove this type of ridiculous thoughts from your mind.

“Wait a minute, Mr. Ganesh” Company CEO Mr. Mittal stopped Mr. Ganesh from shouting and cursing Prakash.

“I want to listen, what you are planning to do, young man” Mr. Mittal asked to Prakash.

“Sir, actually I was thinking if we make some accounting adjustment in accounts then there will not a single effect on accounts and our ration will be good”

“How is this possible” Mr. Mittal was curious.

“Sir, we can take cheques from debtors and give these to creditors on 31st March” Prakash told slowly. His CA was staring at him.

“So you are suggesting to adjust debit balance with credit balance” Mr. Mittal also stared to him. But this stare was different from his CA’s stare. Mr. Mittal was seriously thinking about his idea after all his company needed fund to grow.

“What about the bank? Whether bank balance will not be affected by this?

“No Sir, we will adjust the same amount cheques.” Now smile was coming to Prakash’s face as he was thinking that Mr. Mittal liked his idea.

And his thought was 100% right. Mr. Mittal liked the idea and asked Mr. Ganesh to do the same. Mr. Ganesh was surprised but as this was from CEO of company he didn’t refused. But he asked for signed ledgers of these transactions. Which were provided and the idea was finalized.

That was the first time when this technique was used by their firm. It was not normal and sure not according to accounting and finance rules but it really did the trick. The Company got the loan sanctioned.

It was the first time when he dealt with this type of problem and this ensured in which field he need to go. He was good in finance. He was good in audit also. But today he proved his excellence in finance and he liked the field also.

Due to this success, he was chosen to be part of team which was going to deal GDR of a multibillion company (the largest company of their firm). This was the most precious opportunity of his life.

He shared this news with Aina immediately. After all she was the only one, to whom he wanted to share biggest moment of his life. Aina was also happy she congratulate him and asked for party (how can anyone say no for party to her). But Aina was coming to Delhi and for GDR he was also going to Delhi. So it was time to meet Aina second time.

He came to office, everybody congratulate him. Actually everyone wanted to join GDR team as it was life time opportunity. But he was among the three. Satya, Jayant and sure Prakash Garg. Wow. Anu was also in office that day. She was continuously looking for him but Prakash was stealing eyes from her. But Anu took step and congratulates him. He said thanks and over.

So he started preparation for next week visit to Delhi for GDR and meet Aina. That was the time when Aina introduce him to Divya and gave him shock.

Seminar was good. But Prakash was neither enjoying nor learning from it. His mind was upset from his breakup with Anu. But why didn’t she say sorry, when she knew she was on mistake, she told a lie to him? Why this happened to his life, he didn’t asked for this from God?

“Prakash, note down this point.” Jayant told him. He Jayant and Satya was selected for this seminar from his firm.

“What point, I don’t like to, you note down that.” Prakash told to Jayant.

Jayant showed him eyes, but didn’t say a single word. He knew that Prakash was upset but why he didn’t know.

“Why you came to this seminar, when you were not ready to listen a single word? You could sent Anu instead. Ganesh Sir preferred you instead of Anu and if you were not interested then you could say this to Sir for sending Anu.”

“Don’t take her name, I didn’t want to come, it was Ganesh Sir who forced me to come.” Prakash told and gave jayant Don’t dare to talk me look. After that Jayant didn’t speak to him and concentrate on speaker.

Prakash was getting bored so he stepped out from the hall; outside there were stalls for snacks. He took a Coke and without seeing much move backside and he step on someone’s foot.

“Ouch” a voice came from back. Voice was definitely from a girl but you can’t say that voice very sweet. “Sorry” Prakash saw backside with Sorry look in his eyes. But when he saw the girl, he became statue. She was so beautiful.

“Will you please move your foot from me” Girl asked him with smile. Actually his foot was not on her feet. It was on sandals only, so she was not feeling pain but was amused to see the expression on Prakash’s face.

“What? Oh sorry” Prakash was not sure, what he was doing or what he was thinking. He was only seeing that beauty which touched his heart.

“You are still on my foot” the girl reminded him.

“What? Oh yes, sorry” at last he removed his foot from her foot i.e. sandal actually J

“Hi, I am Aina” Girl introduce herself, she was still enjoying the Prakash’s expressions. She was tall, beautiful, stylish, beautiful, mature and beautiful. He was not able to remove his eyes from her.

“And you?” Aina asked with same smile and same voice which was not so sweet like her face. But now Prakash liked that also.

“oh, I am , I am, ummm, Yes, sorry…… Prakash” Prakash mumbled.

“Nice to meet you Prakash, why are you not in hall? I saw you, you were not focusing on speaker also and you were not mentally present in the hall, you were like…. Like you are not here, you are in somewhere else.”

Now, how on earth she noticed that? Is she keeping eye on him? Buy why? In hundreds of people why she looked only for him? Prakash was confused now. “How can you say that? I was seriously listening and not only listening I was observing.” Prakash tried to show his knowledge, which a ordinary boy do when an extra ordinary girl meet him but as usual like every ordinary boy he saw proving himself fool.

“Because I am sitting next to you” Aina smiled

What, so beautiful girl was sitting next to him and he didn’t even notice. But now what can he do? He boasted about listening NO observing the speaker but the boast was a fuss.

By seeing his look on face, Aina told him not to worry, because she was also not interested in that boring seminar. So they just ignored the boring part of that seminar and started the interesting part-knowing each other.

Aina was from Haridwar. She wanted to become an airhostess (Why can’t she, she is so beautiful). But she failed in exams, they didn’t approved her (How can anyone in their good mind reject her?). Then she joined CA. She was still in inter and failed twice before.

That was the time when Reliance came to mobiles market. Prices of call came down, incoming call became free. So it was easy to take mobile and Aina got one. She gave her number to Prakash. How two days were spent, they both didn’t know. But every good thing has to be end and that seminar was also not exception for this. But both got email address and phone no, so it was easy to communicate.

When they came back from Delhi, Prakash was thinking only about Aina. He was more eager to go on audit now. Because the only reason there he was able to call Aina. In office Bauji didn’t allow a single personal call. Only for Aina Prakash got a mobile phone, it was expensive for him but he used all his savings.  Now both started to start their day with good morning message then reached office message then talk in every hour and if it was not enough, gmail started chat on their gmail software. Now this was a great way to chat each other in office also as Bauji didn’t know about computer much.

Slowly, Prakash got to know that Aina didn’t only talk to him only. She talks to lot of boys from Orkut (Facebook was started that time, so was not popular that time). He got to know because Aina sent him some message by mistake and then told that it was for someone else and even on gmail talk she wrongly messaged him. So he came to know that Aina has a lot of friends to whom she keep in touch on regular basis. But he didn’t mind that because Aina didn’t tell a lie about this. Only first wrong message she told the name of friend and he was a boy. Truth is the base of any relationship. He didn’t like much but he accepted all his friends.

Again a loud noise came from Kitchen. Divya is still in kitchen. A delicious smell of HALWA (A sweet dish) came to him. Why is she doing this at night? She worked a lot full day for evening party. But still she is not taking rest. Anyway he didn’t stop her, because he knew that she wouldn’t listen. She always prefers work and Halwa is definitely for him and she didn’t mind her health for his small happiness. He always thanks Aina for Divya because it was Aina who was the reason to meet Divya.

“Anu, this is for you, it is Deven” while taking receiver Anu saw glimpse of anger in Prakash eyes.

“Hi, Anu here…….” Anu started to talk. Prakash went away to corner chair.

Anu was looking to Prakash while talking. In only two minutes she came to him and told that Deven wanted to know about next seminar only.

“Then, why on earth he didn’t ask me for that? Why it is only you?” Prakash asked Anu in anger. His voice was louder than normal.

Fortunately, there was no other in office that time, so no body was able to hear this anger discussion. This was unfortunate also, because now Prakash was loosing temper and he doesn’t need to keep control on his voice.

“Arey, why are you asking this to me? I told you that he wanted to know about next seminar details only and I can’t help in this if he wanted to ask only me on this matter.” Anu snapped back.

“You are in touch with him or not? You are hiding something from me. Anu, why are you talking to that guy? I told you he is not good person. What is your problem? Why can’t you cut him from your life?” Prakash’s voice was not lower due to Anu’s mood. Anu could sense that Prakash was hurt from her wording and tone.

“Because he is not in my life, that’s why I can’t cut him from my life. Why can’t you believe me? I don’t like or talk to him. After that seminar it is first time, we talked. Believe me.” Anu’s voice was now also normal with routine politeness and affection.

“Ok, I understand. But I just hate that guy. Please don’t talk to him.” Prakash asked.

“Leave the topic; now see this file…….” Anu changed the subject as it was over and there was no need to stretch this matter long.

Next few days were normal. They went on audit but separately. It was bad because both didn’t get much time to talk but it was good also because Prakash was not really convinced about Anu’s reply. So when both were far away from each so they both want to meet each other. In case of Prakash definitely he was dying to talk to Anu. (This was the time when mobile was not in much use and incoming call was also chargeable, so only few people were keeping mobile that time).

But time was not good for Prakash. He was suspicious so he checked Anu’s email account. Both shared each other’s password. So he decided to check the emails and he was shocked. It was true that Anu was in touch with Deven. Because every day both were talking on mails. He was inbox and sent items. Deven was sending mails to Anu and Anu was reply almost daily, even on Sunday.

When he met Anu, he simply and clearly asked her about Deven. Anu replied the same that she doesn’t like Deven and  she is not in touch with him.

Then Prakash was hurt more than anything in his life. He loved Anu and she was lying to him. He told her about emails. Then Anu’s face became colorless.

But she told,” Look Prakash, he is my friend. Don’t think I love him or like him. He is just friend.”

“Then why on earth you didn’t tell me that? Why you were lying to me?” Prakash shouted with tearful eyes.

“Because you didn’t like him, if I have told you then you would have reacted the same like now. And I didn’t want to loose you. That’s why I lied to you.” Anu replied.

“You knew him from beginning na. You were just telling me lie.”

“I called him BHAI, not boyfriend. So don’t take it otherwise. There is nothing between us.” Anu protested as she sensed where this conversation is going. But Prakash was not listening. Anu’s lie broke his heart.

“I am not a small city girl Prakash, I spent my childhood in Mumbai, there girl and boy can be friend and I love the way I spend my life. You are not supposed to tell me to whom I can be fiend or not. It’s my life and I can do with it whatever I want to do with it. I don’t believe you are so old fashioned.” Now Anu was also shouting.

He didn’t listen Anu’s word after that. And that was the last day he ever talked to Anu.

He always missed Anu after that. But he didn’t try to talk to her. He blocked her from email account. He refused to go on audit with Anu also. His CA was angry but he simply told that he is ready to leave the firm. That was a very big thing. As he was good in audit and very hard working so his CA didn’t tell him to do so. That was the end of his first love from his life.

Still he miss Anu a lot. Why Anu did to him that. If she had told him before all the things perhaps there will not be a problem. He was not able to sleep many nights and his mood was not good after that. Even when his inter results came and he passed both groups, he was not that happy which everybody become after this great success.

But time heals everything and if it can’t heal then it gives you patience to bear it in your heart. Prakash put a reason of Anu’s behavior that Anu knew Deven before that seminar. She told lie to him that she didn’t know him and both like each other from beginning. Anu was playing with his heart only and that BHAI thing was just a big LIE. For rest of life Prakash decided to believe on this reason and to hate Anu for her lie about her and Deven relationship. He didn’t know what the truth was, he didn’t ask Anu after that what was the reason, he didn’t listen to anyone after that a single word for Anu. Anu became part of his past, a painful part which he can’t ignore and can’t forget.

His CA decided to attend a seminar in Delhi. In this seminar students and CA’s were coming from all over India. That was a new part of his life where he met Aina. The most beautiful part of his life, the girl who changed his focus and his life for rest of his life.

“Prakash, you and Anu will assist Mr. Satya Pal for the audit. He is leading the audit.” Prakash was ordered by his CA.

Prakash was happy as it was his wish to talk to Anu, but there was a problem, his senior Satya Pal was very strict. He doesn’t like talking or anything else while doing work. Prakash went to an audit with him before and he was always criticized by Satya every time, because Prakash was not so serious like him. But as Anu is with them, it will be fun.

But it was Prakash’s imagination or if there is a different definition of fun. On first day he was criticized because he didn’t bring all the files of previous audit. Actually he brought all files which were in cabinet, but one file was missing, which was kept by his CA in his cabin for study. He didn’t know that. He tried to explain but Satya refused to accept. On first day, first impression in front of Anu was a disaster. He was angry with Satya and cursing him in heart for spoiling the mood. He didn’t get courage to talk to Anu.

But in lunch time, Satya was invited by a senior official of that company for a meeting. He told that it will take time and because they are new and don’t know about previous audit and about company so they don’t need to go into the meeting. “It is good. Who wants to go to boring meeting which is held on lunch time?” Parkash thought. So he and Anu went to cafeteria for lunch together. Prakash didn’t get courage to talk to her due to morning incident. It was Anu who started.

“Did you read the files?” Anu asked

“No, this is my first time for this company; do you think if I have read all the files then I would make this mistake?” Prakash got irritated by this first question. He thought Anu is teasing him

“I know it was not your fault, how can you know one file is with boss? Don’t worry, it happens, it is small mistake, you can bring that file tomorrow from office.” Anu tried to manage the situation. But Prakash’s mood didn’t cure.

“So, from how much time you are here?” Anu tried to change the topic

“from last 3 months, which are most long and bad months of my life”

“Why long and bad, don’t you like our office, I know bauji (Prakash’s CA’s father, all called him by this name. “Bauji” is used by some people for father and other by respectable old man) is very strict. But you will find he is a good man.” Anu told him.

“Na, office is not a big problem, actually I didn’t want to join CA.”  Prakash started enjoying this life, but incidents like today always reminded him that he is not for CA. Actually still in heart he didn’t accept CA as his profession or goal. He still thinks it is a burden on him.

Anu understood his problem. She was really a nice and intelligent girl. She changed the topic from study. They talked about family. Anu’s father was in air force. Her mother was a teacher. Her bro was a software engineer. Soon they become friends, not only just friends, u can say best friends. In some time they started sharing their all views, thoughts, and emotions to each other.

One day Prakash and Anu were sitting in office and Bauji was with them. His CA went outside. A phone rang. Prakash pick up the phone, the person asked for his CA, which he didn’t know. So he asked Bauji about this. Bauji replied the phone and turned to Prakash “Did you know where Ganesh (his CA) is?”

“No bauji”

“Then why did you pick up the phone, when you don’t know anything?” Bauji shouted. Prakash bent his head and saw Anu with corner of his eyes. She was also quiet.

Then there was silence for some time. Again the phone rang. This time prakash didn’t pick the phone. Bauji shouted “when you are near phone then why you are not picking the phone?”

“what the hell, he shouted on me for once picking the phone and once for not picking the phone” Prakash and Anu laughed a lot after Bauji went to home. That was amazing and interesting incident. Now both started to like each other much. It is not easy to spend full day with bauji in office. They both faced this situation together. So love was definitely to be started.

One year has been passed, now exam were seen near. Prakash was studying at home as he was not able to pay tuition fees. Anu was helping him. She was taking tuitions and her notes were helping Prakash a lot. But office work pressure was not allowing them to take leave or short working hours.

A seminar was organized by his firm. All the articles were instructed to join the seminar. There they met Deven. Prakash didn’t like him much. Prakash found that Deven was some kind of flirt. Because he was more interesting in talking girls, when Prakash tried to talk to him, he just ignored. But that was not his matter, who cares about this flirt guy. But it became his matter when Deven started talk with Anu. Prakash didn’t like it.

After seminar he asked Anu why she was taking interest in Deven. Anu said “No, it was just any other guy, which I met in a seminar, Now I will not keep contact with him” Prakash was satisfied and everything remain normal.

Examinations were near and they both got leave for two months. In this time they were really busy and get less time to contact each other. At last exam were over. Both joined the office again. There was a lot of discussion to discuss about exams and a lot of talk which both were missing from last 2 months.

Same day somebody called to their office to talk to Anu. Prakash picked the phone and when the person asked for Anu, he asked for name of that person. The answer was shoking “Deven”

“kaarraammmmm” A noise came from kitchen. Some bowl was dropped in the kitchen. “who is there?” Prakash asked.

“its me” Divya replied.

But what is Divya doing in kitchen this time. I thought she is sleeping. “What are you doing in kitchen this time? You are not well, doctor asked you not to do excess work” Prakash asked

“just routine work, today was party, so I have a lot of work, otherwise tomorrow you will complain that you didn’t get breakfast on time. But don’t worry, I will take only 15 minutes.” Divya assured him.

“Women, even God can’t say them anything” Prakash smiled.

Then he lost in memories again, about the day, on which he shouted on Anu first time.

He was not happy, when books came from ICAI for foundation course. Accounts, economics, Law were not his liking. Yes, math was OK. But who the hell need this account. We can simply keep record however we want. It was going to be nightmare to study these subjects. But there was no other option.

Prakash started study, he was brilliant student, but as he didn’t like the subjects, he was getting problem in study. Moreover he didn’t know any person who was doing CA. his uncle’s son was on job in Mumbai. So he was only one to suffer this torture.  He started study very hard. At last the day came, he cleared in first attempt. His parents were happy, but why he was not happy?

He remembered the day when his uncle took him to a famous CA of his city. On the way, he was expecting a big office with many people working there (like he saw in movies). But when he saw the office it was opposite of his imaginations. It was a small office (who cares if they have two offices in one city). Only 2 people were working there. Only 2 computers were placed on table. But yes all almirahs were full of files. Everywhere where he was able to look was papers. There were two partners in that firm and both were relative, father and his son. His uncle was previous student of that CA so he didn’t get any problem in articleship.  he got seat under the son. He told he will come from next day, his CA’s father commented on lack of intention to work in new students. He found it rude but didn’t comment. But surely he didn’t like his CA’s father very much.

He started his articleship from next day. Form was filled. He wanted to complete all this in a while. He couriered the farm same day.  He just wanted to complete this CA, there was no happy sign on his face. Even his CA noticed that. He asked why he is so sad. He said it is nothing. His CA joked that don’t worry, you would be sad if you would be under my father. He is really strict. He smiled weakly.

On second day he went for his first audit with a senior. He remembered he started vouching and full day he didn’t get time to talk or think anything else. 3 continuous days he did the same task. Even in his dream he started vouching.

Then he got one other person in his team “Jayant Sharma”. He was his senior, but a jolly person. Soon they become good friends. They shared their feelings with each other. It was Jayant who encourage him. Jayant was very senior he was in final and from last 5 attempts he was failing in first group. His second group was already cleared. But Jayant was happy. WHY? Why on earth one can be happy after failing 5 times? That time he didn’t understand that. But he became afraid “what will happen if he will be failed 5 times like Jayant?”.

“This is life my friend, don’t be afraid, enjoy every moment of life. If you would have joined science and you didn’t get job, then? What will happen? CA is the best course, if you clear then you will sure get a good job or you can do your own practice. No worry about future.” Jayant told him.

“But, what will happen, if I don’t clear exams. I have no interest in CA.” Prakash told him his internal feelings.

“Then what you want to do? You don’t have any other option. Now when you have joined CA, then clear it else you are wasting your time. You can get a job of clerk only and I don’t think it is the life which you want to live. Now you have joined, this is only 3 years, work hard and clear the exams. Then you can live the life in your ways.” Jayant taught him this lesson and surprisingly he understood.

Now there were only 3 years of suffering. He accepted the challenge.

There were 13 articles and 18 staff in his office. Mostly were on audit all the times. But in 3 months he met all of them. All become his friends and most interesting thing was; now he started to enjoy this life, not very much but a little. There were 4 girls also. One was Anu. She was different from others. A shy girl but very intelligent. He wanted to talk to her, but he didn’t get chance.

But he didn’t need to wait for long. Both of them went to a big company audit together.