Human Assets in Balance Sheet

Though your Balance Sheet is a model of
What balances should be,
Typed and ruled with great precision
In a type that can see ,
Though the grouping of the assets
Is commendable & clear,
And the details which are given more
Than usually appear,
Though Investments have been valued
At the sale price of the day,
And the Auditors Certificate shows "Everything O.K",
One asset is omitted and its worth
I want to know
The asset is the value of the Men
Who run the show.

By: Sir Mathew Webster Jenkinson.

Contributed By:
Prof. Jayanta Mitra
(Globsyn Business School)