Niranjan Maruthamuthu

The key idea of this chapter is simplifying things by removing unnecessary complexity. Here's a simple breakdown:

Kim Jenkins' Struggle:

She worked at a university undergoing rapid expansion. The number of students doubled, but staff and resources remained the same. This led to increased workload and stress. The Problem โ€“ Complexity Creep:

As the organization grew, so did unnecessary complexity. New, confusing policies and processes made work harder. Well-meaning people added more rules but never simplified things. Simple tasks became time-consuming and frustrating. The Core Lesson โ€“ Invert Thinking:

Instead of making things harder, ask: โ€œWhat if this could be easy?โ€ Look for ways to simplify work rather than adding complexity. Eliminate unnecessary steps, rules, and processes. Takeaway: ๐Ÿ‘‰ Don't overcomplicate things. Instead, remove the unnecessary and focus on what truly matters.

Key Takeaways from the Page This section continues the idea of simplifying work rather than overcomplicating it. Hereโ€™s the breakdown:

Kim's Realization:

She believed that if she wasnโ€™t struggling and putting in excessive effort, she was being lazy or selfish. One day, she realized that things were much harder than they needed to be. She saw that unnecessary complexity was suffocating her. The Shift in Thinking:

She decided to start asking: โ€œIs there an easier way?โ€ whenever she faced a difficult task. Applying the Method โ€“ A Smart Solution:

A professor asked for help recording an entire semesterโ€™s worth of lectures. Previously, Kim would have created a high-production video with a big team. But she questioned the necessity of that effort and found that the videos were for just one student who needed a simple solution. Instead of an elaborate production, she suggested asking another student to record on a smartphone. The professor loved the idea, and it saved her months of work with just a few minutes of planning. Lesson: Stop Making Things Harder Than They Need to Be ๐Ÿ‘‰ Many times, we assume things must be difficult to be effective. ๐Ÿ‘‰ Instead, ask yourself: โ€œIs there an easier way to get the same result?โ€ ๐Ÿ‘‰ Simplify your work instead of adding unnecessary effort.

This aligns with the idea that โ€œhard workโ€ isnโ€™t always about strugglingโ€”sometimes, smart and simple solutions are better.

Key Takeaways from the Page This section challenges the common belief that important things must always be hard. It questions why we assume effort and struggle are necessary for success. Hereโ€™s a breakdown:

The Common Assumption: Hard = Important

People tend to believe that important tasks must be difficult. We use language that reinforces this belief: โ€œBlood, sweat, and tearsโ€ for achievements. โ€œHard-earned moneyโ€ instead of just โ€œearned money.โ€ โ€œHard dayโ€™s workโ€ instead of just โ€œdayโ€™s work.โ€ The Problem โ€“ Distrusting Ease

The phrase โ€œeasy moneyโ€ often implies something unethical. When someone says โ€œThat's easy for you to say,โ€ itโ€™s usually a way of dismissing their perspective. Society conditions us to believe the right way is the hardest way. Challenging the โ€œHard Workโ€ Myth

What if the hardest part of work isnโ€™t the effort itself, but the way we approach it? Instead of forcing effort, why not look for an easier way? The Path of Least Effort

Our brain naturally resists things that seem hard. It welcomes what feels easy. The key is not avoiding work but making it feel effortless by simplifying it. Lesson: Hard Work Isnโ€™t Always the Best Work ๐Ÿ‘‰ We should stop glorifying struggle for the sake of it. ๐Ÿ‘‰ Instead of making tasks harder, we should find smarter, easier ways to achieve the same results. ๐Ÿ‘‰ The hardest part of a task might just be not knowing an easier way to do it.

This idea aligns with working smarter, not just harder.

Key Takeaways from the Page This section explores why we naturally prefer the path of least effort and how we can use it to our advantage instead of resisting it.

  1. The Principle of Least Effort This tendency is known as the cognitive ease principle or principle of least effort. Our brain prefers the easiest, most efficient way to do something. Example behaviors: Buying from a convenience store instead of driving to a cheaper place. Putting dishes in the sink instead of the dishwasher because itโ€™s easier. Accepting the first search result online instead of verifying other sources.
  2. Why This Bias Exists โ€“ Evolutionary Advantage In human history, survival depended on efficiency. Imagine if early humans asked, โ€œWhatโ€™s the hardest way to get food?โ€ They wouldnโ€™t have survived. Instead, they found the easiest way to: Hunt food. Build shelter. Maintain relationships in their tribe. This natural preference for ease helped humans survive and evolve.
  3. Using This Bias to Our Advantage Instead of fighting our instinct for ease, use it wisely. Instead of asking, โ€œHow do I tackle this really hard project?โ€ Ask: โ€œHow can this be made easy?โ€ Example: If studying feels hard, find a way to simplify it (e.g., summaries, spaced repetition). If working out feels hard, make it fun (e.g., short workouts, music, group exercises).
  4. The Fear of Making Things Easy Many people feel guilty for not struggling. Society teaches us that working harder = more valuable. This belief has roots in Puritanism, which glorified struggle as a virtue. But hard work alone doesnโ€™t guarantee resultsโ€”smart, efficient work does. Lesson: Work Smart, Not Just Hard ๐Ÿ‘‰ Your brain is wired to find easier waysโ€”donโ€™t resist it, use it to your advantage. ๐Ÿ‘‰ Instead of making things harder than they need to be, ask: โ€œHow can I make this easier while still achieving my goal?โ€ ๐Ÿ‘‰ Success isnโ€™t about working the hardestโ€”itโ€™s about working the smartest.

Key Takeaways from the Page: โ€œHow to Try Too Hardโ€ This section highlights how overcomplicating and overworking can lead to failure rather than success.

  1. The Situation โ€“ A Big Opportunity The author was given a chance to present on leadership at a high-profile tech company. If successful, it could lead to a long-term contract and career growth. The company had already approved his content.
  2. The Mistake โ€“ Overthinking & Overworking The day before the presentation, he felt it wasnโ€™t good enough. He scrapped everything and started over, creating: New slides New handouts An entirely different presentation He stayed up all night, leaving no time to test or refine the new material.
  3. The Consequences โ€“ A Complete Disaster He arrived at the presentation exhausted and mentally foggy. His slides were unfamiliar, and he kept turning around to check them. His opening story fell flat, and one of the slides failed to communicate his point. The presentation bombed, leading to: Extreme stress (hyperventilating) The client canceling his other two presentations Losing the opportunity for a long-term contract His most humiliating professional failure
  4. The Lesson โ€“ Working Harder Isnโ€™t Always Better He had an approved presentation, but he tried too hard to make it โ€œperfect.โ€ Overcomplicating and overworking backfired, leaving him burnt out and unsuccessful. The realization: Sometimes, what we already have is good enough. Effort doesnโ€™t always equal better results. Simplicity and confidence can be more powerful than overworking. Lesson: Donโ€™t Overthink & Overwork Yourself Into Failure ๐Ÿ‘‰ Perfectionism can ruin success. ๐Ÿ‘‰ Sometimes, โ€œgood enoughโ€ is better than overcomplicating. ๐Ÿ‘‰ Trust what youโ€™ve already prepared instead of starting over at the last minute. ๐Ÿ‘‰ More effort doesnโ€™t always mean better resultsโ€”sometimes, it leads to burnout.

This story is a powerful example of how trying too hard can work against us instead of helping us succeed.

Eliminating grumbling (polamburathu) completely requires a mindset shift and practical strategies. Hereโ€™s how you can do it:

  1. Shift to a Problem-Solving Mindset ๐Ÿ”น Instead of Complaining, Ask: โ“ โ€œWhat can I do to fix this?โ€ โ“ โ€œWhat is in my control?โ€ โœ… Focusing on solutions removes the need to grumble.

  2. Practice Gratitude ๐Ÿ”น Every day, list 3 things youโ€™re grateful for. โœ… When you focus on whatโ€™s good, you grumble less. ๐Ÿ’ก Example: Instead of โ€œLife is hard,โ€ think โ€œI have opportunities to improve.โ€

  3. Reframe Negative Thoughts ๐Ÿ”น Change โ€œWhy me?โ€ to โ€œTry me!โ€ โœ… If something bad happens, see it as a challenge, not a punishment.

๐Ÿ’ก Example: โŒ โ€œI hate studying; it's too hard.โ€ โœ… โ€œThis is tough, but Iโ€™m getting stronger.โ€

  1. Speak Less, Act More ๐Ÿ”น The more you grumble, the less you act. โœ… Take action instead of talking about problems. ๐Ÿ’ก Example: If you keep saying, โ€œI donโ€™t have timeโ€, try blocking distractions instead.

  2. Be Around Positive People ๐Ÿ”น Negativity spreads. โœ… Surround yourself with doers, not complainers.

๐Ÿ’ก Example:

Instead of talking to someone who always says โ€œLife is unfairโ€, talk to people who say โ€œLetโ€™s figure this out.โ€ 6. Use a โ€œNo Complaintsโ€ Challenge ๐Ÿ”น Try going 7 days without grumbling. โœ… Every time you complain, switch your words to a solution. ๐Ÿ’ก If you say, โ€œIโ€™m tiredโ€, switch to โ€œI need to rest and plan better.โ€

  1. Accept That Life is Tough โ€“ and Face It! ๐Ÿ”น Polamburathu wonโ€™t change anything. โœ… Taking responsibility will.

๐Ÿ’ก David Goggins says: โ€œLife is a mental game. Either you control it, or it controls you.โ€ ๐Ÿ’ก Christopher Nolanโ€™s Batman: โ€œWhy do we fall? So we can learn to pick ourselves up.โ€

  1. Meditate & Practice Mindfulness ๐Ÿ”น Polamburathu happens when your mind is chaotic. โœ… Meditate 5-10 minutes a day to keep your mind calm.

๐Ÿ’ก Simple trick: When you feel like grumbling, take a deep breath and say, โ€œWhat can I learn from this?โ€

Final Thought: ๐Ÿ”ฅ Replace grumbling with action. ๐Ÿ”ฅ Replace complaints with solutions. ๐Ÿ”ฅ Replace negativity with gratitude.

๐Ÿ‘‰ Polamburathu may feel good for a moment, but self-discipline and action will change your life.

Are you ready to take the โ€œNo Grumbling Challengeโ€ for a week? ๐Ÿ˜ƒ๐Ÿ’ช

DAY 6- TRAVEL AND TOURISM

1.Conduct physcial verifcation of fixed asset and investment based on fixed asset register and investment register.

2.Collect the list of liability verify based on contract and arrear of bills.

3.Verify salary paid to payment staff based on payroll,attendance register and leave application.

4.All overhead expenses including electicity , telephone bill, broadband should be vouched based on the respective bill.

5.Vouch the trasaction related with cancellation of booking.

6.Vouch payment made on account of tour booking and hotel accomdation.

7.Vouch collection from customer based on their booking details and counterfoil of receipts.

Day 5 โ€“ AUDIT OF CINEMA HALL AND AMUSEMENT PARK

1.Conduct physical verifcation of fixed asset and investment based on fixed asset register and investment register.

2.Verify salary paid to staff based on payroll ,attedence register,leave applications.

3.Payment to supplier of refreshment should be vouched based on order placed,invoices and entries in cash book.

4.Vouch payment on account of advertisment with advertisment agencies based on agreements and recipts.

5.Check whether entertainment tax collected as part of the ticket value has been appropriatley accounted and desposited .

6.Vouch the collection of sale of drink,refreshment based on daily sales report.

7.Check whether advance booking have been duly collected and adjusted.

8.Vouch collection of daily sales report of ticket and entries in cashbook.

9.verify that unsold ticket have been kept under lock and key under the responsibility of any offical.


1.Condut physcial verification of fixed asset and investment based on fixed asset register and investment register .

2.Vouch the salary paid to staff based on payroll,attedance register and leave application.

3.Payment to supplier of refreshment should be paid based on order placed invoice in entries on cash book.

4.vouch the payment of advertisement with advertising agency based on agreement .

5.check whether entertainment tax collected as the part of ticket value has been apporitaley accounted and desposited.

6.Vouch the collection of sale of drink,refreshment based on daily sales report.

7.check whether advance booking have been duly adjusted .

8.Vouch the collection of daily sales report of ticket and entries in cash book.

Day 4 Audit of restraunt

1.Verfiy fixed asset and investment based on fixed asset register and investment register. 2.Verify list of liabilities based on contract and arrear of bills 3.Verify total revenue based on daily , monthly on sales report. 4.check total revenue on the basis of cash based on bank account. 5.verify petty cash. 6.Verify payment to supplier based on supporting doucmuents like invoice and order placed 7.verify valuation of closing stock 8.verify regular payment of rent,electricity , broadband etc.

DAY -3 AUDIT OF EDUCATIONAL INSITITUTION

Educational institution in any state in india generally established under socities registration act 1960 or public trust governed by fund.

1.Under the consititution: Study trust deed or relvalent document established under the university.Incase of state or central university established under special act regulation act.

2.Asesses internal control system: Asessess internal control system associated with maintanance of asset , authorization of transaction,

3.Consult minute note book: Consult minute note book of board of director, managaning committee,senate ,syndicate,court,council.Amount has been desposited in bank account.

4.Consult the budget: Check that budget allocation to different head and amount sactioned beyond budget have been duly approved.

5.Verify asset related transaction: 1.Tution fees: Tally counter foil recipt with fees register to check whether duly recorded or not.Check student fee register whether they have been duly recorded or not.If any student paid fees beyond due date check whether fine has been issued or not.collected amount desposited at the end of the month . Total up varoius of column of fees registered with each month.

2.Admission fees: Check admission fees with admission slip signed by the head of institution and check whether amount sent to the capital fund.

3.Other fees: Verify collection of other fees as libary fees, hostel fees,develpment fees etc.based on counterfoil and fees registred fees has been collected.

4.See that arrear of account of fees and fines have been taken into account at the end of accounting period .

5.Confirm that hostel account are recovered before student account is closed.

6.Verify payment related transaction:

verify salary and wages paid to employee .In case of government or aided college verify that claim has been verified and properly sactioned to the right person.

verify that expenditure such semester or symposim given by the organisation

verify that general expenditure such as electricity , telephone bill, transport bill , broadband bill etc.based on avaible voucher and accounting records.

7.verify asset and liablities: verify the refund of tds in respect of interest on investment. carefully examine all outstanding of electricty bills

8.verify financial statement : has been prepared in format as precscribed .

DAY 2 โ€“ AUDIT OF HEALTH CARE ORGANIZATIONS

1.audit of health care organizations primarily include hospital and nursing home. 2.it provides medical services to public. 3.these hospital are run by state governement and local authorities 4.these or not profit seeking orangination . 5.profit seeking orgniasation primarly knowns private nursing home

HEADING 1.Under the constitution 2. assesses internal control system 3.consult minute notebook 4.verify recipts related transaction 5.verify payment related transaction 6.verify asset and liabilties 7.verify financial statement

1.Under the constitution: study relvant documents and information to determine the nature and organisation structure.(i.e)trust,partnership,company.In case trust- study trust deed , In case partnership โ€“ study partnership firm , In company โ€“ study article and memorandum of association.

2.Assesses internal control system: assesses internal control system associated with maintaince of asset ,authorziation of transaction, scope of audit work.

3.Consult minute notebook : Consult minute notebook with managing director, board of director,and other managing committee.

4.verify recepit related transaction: Incase of hospital run by state government or local authority vouch collection based on state goverment or local authority on government orders.vouch collection from paitient from paitient admisson bed based on paitient admission register . vouch pathological test based on receipts .vouch donation based on counterfoil recepit.in case hospital having guest house vouch collection based on couterfoil receipt.

5.verify payment related transcation: verify all expenditue associated with machineries, furniture , vechicles and supported documents like counterfoil receipts , invoices etc.verify salary paid to staff based on attedance register and payroll.verify salary paid to doctor based on no of vists and operation performed .verify pathology test, xray plate .verify overhead expenditure such as electricity bill, telephone bill etc.

6.verify asset and liabilities : verify stock register of medicine,foods items and other equipment.collect the list of liabilties and verify them based on contract and arrear of bills

7.verify financial statement: verify financial statement prepared in spefic manner and format

DAY-1 AUDIT OF LOCAL SELF GOVERMENT

1.In india local self government refers to government juridification below level of state . 2.with introduction of 73 and 74 amendement of indian consititution. 3.State government also have power to this legislation. 4.urban local self governance further divided into municipal corporation , municipality,town panchayat. 5.Rural self governance further divided into gramma panachayat,panachayat smirithi, zila parishad. 6.All these local bodies operated and elected through democratic process with participation of every indian citizen. 7.Grant issued by state government and utilized by local self government with set parameters excute the santionced project. 8.urban local bodies conists of self general adminstration , public health,public safety , public work and other interest payment method . 9.Rural self governance refers to plan coordinate operate and implementation of other national programmes.

1.promote the impact of financial statement 2.adequacy of internal control 3.value of amount fully recevied and fully utilized 4.detect fraud and error

1.Appointment is in line with local bodies and appointing authority. 2.obtain detail understanding operation , financial control and other operation control. 3.consult relevant document ,mintues,various resolution of different community 4.apply indepth investigation of potential fraud such as collection, use of causal behaviour and wavier scheme. 5.huge expenditure involed and scheme running succefful and expected to generate targeted outcome.

๐Ÿ”ฅ Study & Learning Success ๐Ÿ‘‰ Study โ†’ Active Recall โ†’ Mastery ๐Ÿ‘‰ Focus โ†’ Repetition โ†’ Retention ๐Ÿ‘‰ Concept Clarity โ†’ Practice โ†’ Perfection ๐Ÿ‘‰ Mock Tests โ†’ Mistakes โ†’ Improvement ๐Ÿ‘‰ Smart Work โ†’ Consistency โ†’ Rank

๐Ÿ”ฅ Exam Success ๐Ÿ‘‰ Planning โ†’ Execution โ†’ Victory ๐Ÿ‘‰ Mock Tests โ†’ Weakness Fix โ†’ Confidence ๐Ÿ‘‰ Past Papers โ†’ Pattern Analysis โ†’ Performance Boost ๐Ÿ‘‰ Stress โ†’ Adaptation โ†’ Peak Performance ๐Ÿ‘‰ Right Mindset โ†’ Daily Action โ†’ Guaranteed Success

๐Ÿ”ฅ Mindset for Success ๐Ÿ‘‰ Thoughts โ†’ Actions โ†’ Results ๐Ÿ‘‰ Self-Belief โ†’ Consistency โ†’ Transformation ๐Ÿ‘‰ Discipline โ†’ Hard Work โ†’ Achievements ๐Ÿ‘‰ Failures โ†’ Lessons โ†’ Growth ๐Ÿ‘‰ Doubt โ†’ Learning โ†’ Confidence ๐Ÿ‘‰ Fear โ†’ Action โ†’ Courage

๐Ÿ”ฅ Personal Growth & Productivity ๐Ÿ‘‰ Morning Routine โ†’ Energy Boost โ†’ Productive Day ๐Ÿ‘‰ Time Management โ†’ Focus โ†’ Accomplishment ๐Ÿ‘‰ Reading โ†’ Knowledge โ†’ Power ๐Ÿ‘‰ Good Habits โ†’ Daily Progress โ†’ Life Upgrade ๐Ÿ‘‰ Mentorship โ†’ Learning โ†’ Faster Success

๐Ÿ”ฅ Financial & Career Growth ๐Ÿ‘‰ Skill Development โ†’ Value Addition โ†’ Wealth ๐Ÿ‘‰ Opportunity โ†’ Action โ†’ Career Growth ๐Ÿ‘‰ Multiple Skills โ†’ More Opportunities โ†’ More Money ๐Ÿ‘‰ Networking โ†’ Influence โ†’ Success ๐Ÿ‘‰ Side Hustle โ†’ Consistency โ†’ Financial Freedom

๐Ÿ”ฅ Confidence & Communication ๐Ÿ‘‰ Knowledge โ†’ Speaking Practice โ†’ Confidence ๐Ÿ‘‰ Eye Contact โ†’ Clear Voice โ†’ Strong Presence ๐Ÿ‘‰ Listening โ†’ Understanding โ†’ Effective Communication ๐Ÿ‘‰ Social Exposure โ†’ Interaction โ†’ Fearless Speaking

๐Ÿ”ฅ Health & Energy ๐Ÿ‘‰ Good Sleep โ†’ Better Focus โ†’ High Productivity ๐Ÿ‘‰ Exercise โ†’ Energy โ†’ Mental Clarity ๐Ÿ‘‰ Healthy Food โ†’ Strong Body โ†’ Sharp Mind ๐Ÿ‘‰ Meditation โ†’ Stress Control โ†’ Peace

๐Ÿ”ฅ Success in Relationships ๐Ÿ‘‰ Respect โ†’ Trust โ†’ Strong Bond ๐Ÿ‘‰ Listening โ†’ Understanding โ†’ Connection ๐Ÿ‘‰ Honesty โ†’ Transparency โ†’ Long-term Success

๐Ÿ”ฅ Business & Money-Making ๐Ÿ‘‰ Market Need โ†’ Unique Solution โ†’ Profits ๐Ÿ‘‰ Quality Service โ†’ Happy Customers โ†’ Growth ๐Ÿ‘‰ Branding โ†’ Authority โ†’ Business Success ๐Ÿ‘‰ Investment โ†’ Patience โ†’ Financial Independence

๐Ÿ”ฅ Ultimate Life Success Formula ๐Ÿ‘‰ Dream Big โ†’ Plan Smart โ†’ Execute Daily โ†’ Never Quit โ†’ Achieve Greatness ๐Ÿš€๐Ÿ’ฏ

Which formula resonates with you the most? Comment below! ๐Ÿ”ฅ๐Ÿ”ฅ๐Ÿ”ฅ

โœ… Positive Paradigm: โ€œI will focus on one page at a time. Small steps will help me complete everything easily.

I will focus on what I can do today. Tomorrow, I will use my time wisely to revise and perform well.โ€

My skills and knowledge will increase my income.โ€

I am unique and improving every day. I am becoming the best version of myself.โ€