Hai Everybody! This is only a joke. Please donot take it seriously.
A senior chartered accountant died at the ripe old age of 100. His soul went to narakalogam(hell).There he had to face the judgement day.ie, the day when an individual is questioned and punished for his sins.
In narakaloga, lord yama and his assistant mr. chitraguptha took the count of his 'pap' aur 'punya '.
chitraguptha said," oh my lord! his pap is more than this punya. Therefore according to his sins he should undergo punishment in hell for 2 1/2 years. Lord yama said," ok! so be it ! and was about to pass the judgement by striking the hammer on the table." Before he could do so, Chitraguptha suddenly interrupted. Lord yama was astonished and asked the reason for his sudden interruption.
Chitraguptha replied, Oh my lord, Mujse bahut badi bhool ho gayi hai. I didnot consider the articleship which he has already undergone in boolokham(earth). He has already undergone 3 1/2 years of articleship, while his term of punishment due is only 2 1/2 years.
Yama was taken aback and he immediately apologised to the chartered accountant and ordered that he shall be taken immediately to swargalokham(heaven) to enjoy life.