The theory behind balancing a bank account seemed straightforward in college. But during my first auditing engagement, I worked two weeks trying to reconcile a payroll account.
In theory it seemed easy, but with inadequate information it became impossible.
When I told the audit partner, we were out of balance $900,000, he said, “Write off the difference. $900,000 is immaterial to this client.” The difference between theory and practice became real that day.
In Luke 11:42, Jesus said, “Woe to you Pharisees, because you give God a tenth of your mint, rue and all other kinds of garden herbs, but you neglect justice and the love of God.”
The Pharisees were hung up on theory. Remember, your new graduates may need help transitioning from theory to practice. Be patient.
