வியாழன், 3 நவம்பர், 2022

Prof. Abraham Jayakumar - The Future

“Mr. Cornelius, welcome! Please wait here our President and a couple of officers would start the interview soon” It was 1991 and I am getting ready to be grilled by Copenhagen-based Danish Company for the position of Senior Accountant. I was in fact surprised to get an interview call as this was a well-reputed company and a very desirable position. There were a few other candidates on the other side of the offices who looked more experienced than me, and I had convinced myself that this is going to be a good interview experience for me and there was no way I stand a chance with all these chaps.


President walked in with few others and after exchanging artificial complements he asked, “Do you know why you are the shortlisted candidate even though you don't have any experience?”!! “Well, I was surprised myself, and want to hear from you” Someone else barged in,” We were going through your certificates and noticed that you have studied “Management Information Systems” as part of your Masters's Program”!!

Prof Balasundaram - The Tax Man

Prof. Balasundaram - The Tax Man


“Dear Students, this is your final year in college, and 'Income Tax Practicals' is one of the toughest subjects. If you fail this subject, not only will you not obtain your degree, but you also won't be able to file any income taxes for the rest of your lives, as you wouldn't be making any income.”

It was meant to be a joke, but Prof. Balasundaram meant it.

Income Tax Practical's was a tough nut to crack, and thanks to Prof. Balasundaram, I conquered it! What's amusing is that right before the exam, Prof. gave us a model exam, and I performed so poorly. He wouldn't return my answer sheet but told me that “it was really bad” and I had to work harder.

The results came in, and I scored 62%, which was unheard of in those days. Even the so-called “Genius Grads from Auxiliam College” had to settle for second place.

Yes, I am bragging, and why not! For God's sake, it's “Income Tax Practicals”!

Prof. Balasundaram always knew his priorities correctly, and one of them was “Seivana thiruntha sei.” He not only followed that principle but also expected all of his students to follow it. He never liked me, and I wouldn't blame him for that, as I knew I wasn't a likable guy.

He took the time to teach us the toughest subjects in a way that we could understand and pass our exams. He was also an early starter, as he had some tuition centers set up and would begin teaching in the early morning.

He was dreaded during the exam days when he became the invigilator, as he would walk throughout the three hours of exams, making sure no one cheated.

I still believe in his one-on-one tax lesson, “Don't break the tax laws, but stretch it if you can.”

Thank you, Prof. Balasundaram. You not only helped me pass my Tax exam, but you are also helping me save money, as I know what "Stretching" means! :)

PS:

After receiving the 62% result in the University exams, I went back to him to thank him, and he gave me the "Model exam" answer sheet, which had 68%. I asked him, "Sir, 68% isn't bad. Why did you say that I performed poorly?" and he replied, "Well, if I gave the paper back, you would have relaxed and taken it easy, and couldn't have scored well in this exam." I am sure I secured the first position in that subject that year and am still waiting for my award.

Well played, Prof. The point is well taken.



About me: My name is Visuvasam Titus Cornelius and I did BCom and Mcom in Voorhees (1983-1987 Batch). I now reside in California, USA, and work as a CPA.


vishcornelius@gmail.com


Prof Anbazagan - Named Aptly!

“உங்களுக்கு  பேர் வைச்ச உங்க அப்பா அம்மா வாயில சக்கரை தான் போடனும்!“

Some of us are named well. Carrying the name “Visuvasam,” many times people have made fun of me, saying, “Who and why would someone give you that name? You don't have Visuvasam; you are full of Avisuvasam.”

Our Professor Anbazagan didn't belong to the wrongly named category! He was aptly named. He was a real Anbu + Alagan. He was a very good-looking man with an even better-looking heart.

He taught me only a couple of subjects, one of them being “Management Accounting” in our first year of Masters Classes. He taught us the subject so well that even after 30+ years, I could still use the tricks he showed us.

The CPA exams (In the USA, CA exams are called CPA) consist of four parts. Each of these exams has around 60 multiple-choice questions, and you need to write two essay-type questions. These essays are not required to be more than 150 words.

In other words, the CPA exams provide the answer, and you need to identify the correct one. For example, an audit-related question would be:

Which of the following characteristics would most likely heighten an auditor’s concern about the risk of material misstatements arising from fraudulent financial reporting?

  1. The entity’s industry is experiencing declining customer demand.
  2. Employees who handle cash receipts are not bonded.
  3. Bank reconciliations usually include in-transit deposits.
  4. Equipment is often sold at a loss before being fully depreciated.

One of these four is the correct answer, and we need to answer quickly and move on, requiring critical thinking. Prof. Anbazagan taught us critical thinking.

During our first days at the college, I thought he didn't care about any of us students' personal lives and mistakenly considered him to be self-centered. However, he was completely otherwise. Years after graduating, I had a chance to meet him and was surprised to know that he knew me more than I thought.

He always sported a pleasant smile, and if I'm not mistaken, he paid the fees for some deserving poor students. He also taught us “Financial Accounting” from the pillow-sized book written by Shukla. I missed out on his classes when he was teaching us “Corporate (Shares) Accounting,” and I could never master that process even after being in the accounting industry for many years.

Thank you, Prof. Anbazagan. Thank you for making our days much better!


About me: My name is Visuvasam Titus Cornelius and I did BCom and Mcom in Voorhees (1983-1987 Batch). I now reside in California, USA, and work as a CPA.

vishcornelius@gmail.com

S Kumars’ the Fabric of Undivided Attention"


S Kumars’ the Fabric of India!



One couldn't escape these words if they had a TV in the early 80s in India. S Kumars was renowned for making fine suits, and its commercials were impeccably done with good models, catchphrases, and undeniably caught one's attention, and I was no exception.

Professor S. Kumar

When you think of Professor S. Kumar, the first thing that comes to mind is his meticulous punctuality and disciplined lifestyle. Professor Kumar was a man of few words, and the few words he spoke would unquestionably enhance one's wisdom.

I crossed paths with Professor Kumar during my third semester when he was our Professor for Business Statistics. I never had any regard, respect, or fondness for Statistics, strongly believing in the saying: "There are three types of lies: Lies, Damned Lies, and Statistics." My thought process in those days was, why would anyone want to learn Statistics?

Professor Kumar, after introductions, said, “Well, if any of you are interested in pursuing CA after your BCom, you better do well in statistics." He continued, “You see, the other theory subjects wouldn't give you high marks, whereas in statistics, you can score high marks, which would positively impact your overall percentages, necessary for your eligibility for CA.”

Well, that caught some of our attention, and Professor Kumar taught well. He was amazed when he found out that I passed the statistics exam, but he couldn't believe it when he saw me in Master's classes. Unable to contain his curiosity, he said, "Siva poojaiyil karadikku enna velai?" and I replied, "Neenga yaen sir karadi pora idathula poojai panreenga?"

We exchanged pleasantries, and he once again insisted on me paying undivided attention.

He was our Professor for Business Statistics during our Master's, and I was fortunate. One valuable lesson I learned from Professor Kumar’s classes is that one doesn't have to keep studying for hours and hours. Just give your undivided attention in the classroom, and you don't have to worry about anything else.

During my college days, I don't think I ever skipped a class with Professor Kumar, as I knew that skipping his class once meant needing to work four times harder to learn and understand the same thing.

Professor Kumar was right. Business Statistics is one subject where one can score high marks, and I ended up getting more than expected.

He had a serious demeanor but concealed uncanny humor within him. When he was teaching Probabilities, his first quote was, “Does anyone know what probability is?” and he continued, “Well, probability is something like, what are the chances that something might or might not occur!”

When someone asked him to provide an example, he said, “The probability of Visu passing this subject is 0% if he doesn't change his attitude,” but if he changes his attitude and focuses, the probability would be close to 80%!

You could always walk into the Department office, meet Professor Kumar, and ask him any doubt, and he would be more than happy to oblige with a smiling face. He was as charming as the men in S Kumar's commercials.

Professor Kumar! You might not remember me, but trust me, you helped me a lot. When I cleared my CPA exams in the USA, someone asked me, “Dude, these are pretty tough exams, how did you do that?” My answer was, “Thanks to one of my Professors. He taught me the value of paying undivided attention”!

Thank you, Sir!



PS:


About me: My name is Visuvasam Titus Cornelius and I did BCom and Mcom in Voorhees (1983-1987 Batch). I now reside in California, USA, and work as a CPA.

vishcornelius@gmail.com

Prof. John Gunaseelan " The Rekindler"

“தீயினார் சுட்டபுண் உள்ளாறும் ஆராதே

 நாவினால் சுட்ட வடு”


“Well, if it were anyone else, I would have sent them to the principal's office and asked them to bring their parents. But I wouldn't want to do that to you, not because I am a good guy, but because I don't want to make your mother sad!”

Professor John Gunaseelan was not angry but very sad when he said that to me. Let us not get into the "Gory Details" of what led to this conversation, which is irrelevant, but let's focus on the impact it had on me.

The professor continued, “Visu, not everyone is as blessed as you are! Use your blessings wisely. I truly believe you are smart enough to do much bigger things, and please don't let yourself, myself, and your mother down.”

And boy, did that hurt. That's when I realized the true meaning of the above-mentioned Tuhirukural.

I would say that little “chat” changed my perspective and my entire college life, in a good way.

During our “Business Communications” classes, Professor Gunaseelan once asked us to write a marketing newsletter for a product, and my product was “Razor Blades”! I don't exactly remember what I wrote, but he was pretty impressed and told me that I should seriously consider becoming a Business writer.

Well, even though I didn't become a business writer, his little nod gave me the motivation to “write”. Professor John Gunaseelan had the knack of finding wayward students and putting them back on track. He was very good at giving the right dose of “tough love”.

Twenty-Five years later, I had the pleasure of hosting a “Dinner” with friends and Professors at Vellore. As one by one walked into the hall, I could recognize each one of them. Prof. Gunaseelan walked in, and my good friend Sathyaprasath (now a professor at Voorhees) said, “Do you recognize this gentleman?”

Looking at him, I thought, "Oh my God, he looks very familiar," and I was trying to recollect which one of my classmates he was. I was really surprised when Sathyaprasath told me, “Visu, this is Prof. John Gunaseelan”. Prof. Gunaseelan looked much younger than most of his students.

After sharing compliments, the first thing Prof. Gunaseelan inquired about was the wellness of my mother. He also joked, “Visu, Isn't the American CPA exam tough?” And I blushed and told him, “could be” and “why do you say that”?

His reply was, “Well, you passed it, so I am wondering!”

My reply was, “Sir, I passed it easily because I had a strong accounting foundation. And I would be forever grateful to you for that.”

Prof. Gunaseelan was a good Christian man, and he loved the good Lord, living by the principles of Jesus Christ. Many of us were blessed by him.

Thank you, Prof. Gunaseelan. Thanks for shaping me!


About me: My name is Visuvasam Titus Cornelius and I did BCom and Mcom in Voorhees (1983-1987 Batch). I now reside in California, USA, and work as a CPA.

vishcornelius@gmail.com

The name is James! Prof Reginald James.


The name is James! Prof Reginald James


Well, for some reason, most of my thought processes are surrounded by “Movies,” and this episode isn't an exception. During my +2 days at St. Gabriel's Higher Secondary School, I had the pleasure of watching one of the nicest Tamil movies of all time, "Moodu Pani."

It was a well-executed movie with a crisp story, chilling screenplay, extraordinary camera work, evergreen songs, gripping background music, and Balu Mahendra's brilliant direction. Entering the movie theatre, we all knew about the lead female, Shoba, who had just then won the National award for “Best Actress” for her role in the movie called “Pasi.” However, we didn't have an iota of a clue about the hero.

This movie was intense and had a hero named Prathab Pothan. Pothan wasn't your ideal “run around the tree” or an “angry young man” type of hero, but more of a middle-aged man next door. He made quite an impact on the viewers with his “Wooden Spoon” emotions, which were a basic necessity for this movie, and he pulled it off really well. He was also a graduate of the well-known Madras Christian College, Madras.

I particularly fell for his performance in the song “En Iniya Pon Nilaavae,” which starts with a little lead guitar and progresses into rhythm. Pothan knew his chords. He played the actual chords and strummed the strings properly, and it didn't look bad.

That one song was good enough for many of us to run to the guitar and start learning so we could “impress” people.

What does this have to do with one of my Professors? Hang on! I moved from Madras and was doing BCom, and we had an English professor named Rufus Inbakumar. Prof. Rufus graduated from MCC, Madras, and had a real high command over the language. I heard from someone that Prof. Rufus and Prathap Pothan were classmates and were still in touch with each other.

I happened to bump into a social gathering one evening where I saw Prof. Rufus and some of his friends “jamming,” and they were singing John Denver's famous “Country Roads.” Being a 17-18-year-old, all I could feel was jealousy, as these guys were surrounded by some lovely ladies, and these ladies were ogling all around these chaps.

As I walked out of this place, my mind goes, “Wait a minute, is that Prathab Pothan on guitar?” and I ran back inside. It wasn't Prathab, but another gentleman. He had striking resemblances to Prathab Pothan.

Weeks passed by, and here we are in our classes. This so-called Prathab Pothan's lookalike walked into our class and said, “My name is James, Reginald James.” He was a likable man. As we all know, some people have this wonderful charisma around them that makes them likable for unknown reasons. You look at Regi, he smiles at you, and you like him.

Regi was a stud and crowd-pleaser. I didn't learn much about accounting, commerce, or economics from Prof. Reginald, but I learned about “Life.” He taught me to be cheerful, take failures in stride, how to treat the softer gender, dress to impress, and above all, be a friend.

He is one Professor that I would call anytime and say “Dude,” and I am sure he wouldn't mind it. His Dad was one of the finest principals of Voorhees High School, and I have heard many testimonies about him. Reginald inherited a “Scholars Breed” and stayed a scholar forever. He then moved to Australia, I was told, and settled there.

And I am sure he is living his life out there.

Thanks, Prof. James, YOU DI MAN!



About me: My name is Visuvasam Titus Cornelius and I did BCom and Mcom in Voorhees (1983-1987 Batch). I now reside in California, USA, and work as a CPA.


vishcornelius@gmail.com

Prof. Dr. Arullapan - " Gentleman to the Core"

Prof. Dr. Arullapan - " Gentleman to the Core"


Another summer holidays came around, and a few of us had nothing to do. The only thing that seemed appealing was to go to the movies. I was coming back from the movie theater after watching “Ninaithaale Innikkum” for the 1000th time and was at a bookstore buying a copy of “Learn Malayalam in 30 days” book when a few of my classmates, Samson, Sathyaprasath, and Body Builder Harikumar walked past me. At first, I thought they didn't notice, but soon realized they were actually avoiding me. One thing I noticed was all three of them had toothpicks in their mouths, which hinted that they had just come back from a “Non-Vegetarian“ feast. “Guys, what's up? Where are you all coming from?” “Onnum illa, inga thaan, summaa vanthom, just like that,” one of them replied! “Vaayila enna toothpick?” Hari couldn't keep his mouth shut and spilled the beans. “Visu, we are coming back from Prof. Arulappan’s wedding!” “What, Prof. Arulappan got married today, and you guys were invited and I wasn't?” "Well, you see,” they were looking for excuses, and we parted ways! My mind went on a roller coaster. Boy, I thought I was one of his favorite students, and he didn't invite me to his wedding. It would have been fine if none of the students were invited, but these guys went, and I was left out, and I really felt bad. Prof. Arulappan! Having come from a well-reputed Christian private school, BCom first-year subjects were pretty much a cakewalk for me, and I managed to clear all six subjects with first class. We moved on to the second year and the second floor of the commerce department building, and we were no more “First year Students,” which was a relief. Our subjects and timetables came by, and one of the subjects was “Marketing.” When the bell rang for our Marketing classes, we were all waiting for the professor to come by. A young guy walked in, and I really thought he was one of the students who probably got transferred from the Evening college. He walked in and instead of sitting amongst us, went straight to the blackboard and wrote, “What is marketing?” And introduced himself. "Students, my name is Arullapan, and I am known as AA. This year I would be teaching you marketing. This subject might look easy, but you all need to attend classes and make sure to pay attention to my lectures." He then taught us the definition of Marketing. “Marketing is getting the right product at the right price to the right people at the right time.” I understood marketing very well immediately and made my own definition. It was Prof. Arulappan’s first year as a Lecturer, and I could sense he was more nervous than most of the students during his first year. Prof. Arullappan was gracious and never showed his anger or upset with anyone at any time. He was no-nonsense, came to classes well-prepared, a man who lived by the “Seiyum tholilae Deivam” concept. He was well-dressed with nicely polished shoes, had a contagious smile, and was ever willing to help anyone. He was also a good Violinist but was too shy to display his musical talents. Like all the other lecturers, I had a love-hate relationship with Prof. Arullapan, and the relationship was mutual. Many a time he made me a scapegoat to teach others a lesson by pointing out my mistakes. But it was all done with a good motive. We went on a college tour all the way to Kashmir, and he was our escort. It was a great time as we got to see the Taj Mahal, Delhi Fort, Kashmir, Golden temple in Punjab, Bombay, and Bangalore. It was one of the finest tours of my life, and Prof. Arulappan was a part of it. I clearly remember that when the results for marketing came out, only four or five of us passed the exam out of the fifty-plus students. I think that really surprised him and he thought I had the potential. He taught us many other subjects, and I was blessed to have him as a professor. He was a Christian devout, a good, and humble human being. I later realized he became the HOD and, in fact, became the College Principal. No one deserved that position better. Many years later, I had a chance to visit him. As I rang the bell and waited, he answered the door and immediately recognized me. Thank you, Prof. Arulappan, you did indeed impact me! PS: Please take some time to let me know why I wasn't invited to your wedding (if you remember).


கடந்த சில பதிவுகள், உங்கள் கண்ணில் இருந்து தப்பி இருந்தால்...