Numbers are my friend

And my skills were unmatched

But here comes a problem

That my mind couldn’t catch

I circulated my numbers

To form a word of thought

But as my mind starts to stagger

Only more confusion I had brought

Was it a credit or a debit?

That this account was journalized?

What ledger was it posted?

Is it general or specialized?

I tried tracing some records

But an unknown barred my way

I tried vouching for documents

But it scattered right away

So I amortized a loan

But my principal turned negative

I tested for impairment

But a loss was affirmative

So I almost gave up

I thought it out of my league

But suddenly it cleared up

For a solution I could give

I made a walkthrough of the things

That happened back then

I passed the steps that I took

Like a dog on a scent

I looked for erros and frauds

Both prior and subsequent

I placed adjustments to journals

And worked on financial statements

I balanced the balance sheet

And found the net income

And as I write the cash flows

I found the discrepancy, 143