The art of being an accountant



Frotingham error.

Time is money.

The Second Law of Parkinson.

Expenses are increased by the amount of income.


Parkinson’s law on the transfer of a case.

Transfer is the worst form of failure.

The first real estate zawn of Taxil.

Industry always strives to fill the economic vacuum.

Gray’s law on planning.

When planning silently, it is expected that the execution of “n + 1” simple tasks will take exactly the same amount of time as executing “n” tasks of this type.

The refutation of Gray’s law made by Logg.

To perform simple “n + 1” tasks, it takes twice as long as for simple “n” tasks.

First Weinberg law.

Progress is made every Friday (after the rain on Thursday).

The principle of the order of orders.

The necessary equipment for yesterday’s experiment should be ordered no later than tomorrow’s noon.

The Law of Cheops.

Nothing is ever built on a schedule or within an estimate.

Addition to the Epstein-Heisenberg principle.

In research and development, only two of the existing three parameters can be determined simultaneously. These are the parameters: task, time and resources ($).

1. If you know what the task is, and you set a time limit for its execution, you can not determine its cost.

2. If time and resources are precisely defined, you can not know which part of the research and development task will be performed.

3. If the purpose of research and development and the exact amount of money necessary to complete a task are accurately determined, it can not be predicted when this task can be performed and whether it can be performed at all.

If someone is lucky enough to accurately determine all three parameters, then he is not dealing with research and development.

Pareto law (principle 80/20).

20% of buyers give 80% of turnover. 20% of the components of the goods determine 80% of its value, etc.

O’Braens principle (number theory $ 357.73).

Auditors always reject any expense report if the total amount of the report is divided into five or ten.

Observations of Issawi on the topic of paper consumption.

Each system has its own way of consuming a huge amount of paper: in a socialist society, this is achieved by filling in four copies of large references. In the capitalist it is done with the help of huge posters and packing each item in four layers of cardboard.

Brown’s law on commercial success.

Paper consumed by the buyer is profit. The paper used by us is a loss.

John’s Consequence.

To get a loan from a bank, you must first prove that you do not need it.

First law of Brian.

At some point in the life cycle of any organization, its ability to succeed disappears, no matter what.


Law of Polga.

In America, it is not the value of the goods that is important, but how much you saved on it.



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