A Year-end Procedure
A Christian New Year Devotion

Beautiful 
Flash Animations

Children's Devotion - God's Plan for Your Life

Teen Devotion - 
God's Plan for Your Life

Combating Temptation
The Walk To The Cross
Are You Scared Yet ?
The Meaning of the Cross
In The Likeness Of God
The Second Coming
God of Wonders

A Year-end Procedure

The accounting process every end of the year includes the preparation of the annual financial statements. Thus, year-end is the time when most of the adjusting entries are recorded for the fair valuation of assets, liabilities and equity, and for the proper recognition of income. This involves the process of writing-off bad debts from the accounting records because it has been reasonably expected that these bad debts cannot be collected anymore. Probably, the circumstances indicate that keeping a particular amount of the receivables in the books will only overstate the actual figure which is collectible from debtors.

Another year has ended and the process of writing-off bad debts reminded me of forgiveness. While in accounting, bad debts are written-off as part of the year-end routine, for Christians like us, we forgive because we have experienced the overwhelming love of Jesus when He came to earth and died on the cross for us. We forgive because we have faith in a loving and merciful God. We believe that since our Father has forgiven us, we should allow Him to wash away the stain of guilt from our hearts. We believe that since He has forgiven our family and friends, we should also learn how to forgive and forgive and forgive. We believe that since He has already forgiven our brothers and sisters in Christ, we do not have any right to condemn.

God is constantly watching us. Let us not wait for another year to end before we open our hearts to receive His mercy and start forgiving. Besides, we do not need to send "reports" to Him annually. He already knows, and He can see if our hearts are resentful and unforgiving... everyday, every hour, every minute.

"Then Peter came up and said to him, "Lord, how often shall my brother sin against me, and I forgive him? As many as seven times?" Jesus said to him, "I do not say to you seven times, but seventy times seven." (Matthew 18:21-22)

Copyright © 2005 Rose Antoinette Longakit