Yamraj and Naradha on Accounting

Yamraj was sitting with deep thinking. Looking at him, his friend Naradha asked “what is wrong with you? You are looking sad”. “Yes, dear friend, one of my accused (a soul) complaint about my judgment to the lord Brahma….” Yam replied. “… all because of my assistant Chitragupta!”.
“Is it?” Naradha asked, “But he is a great accountant!”
Heaven or hell? Lord Chitragupta, as Yama’s accountant, keeps a complete record of sins and good deeds of human beings. Towards this, he creates a log of all human lives to record human deeds from birth to death. It is according to this log that a heaven or hell decision is made. The confusion began to set in when a soul came to him and got sent to the wrong gate the hell.
“I tell you about the dead soul who was a man who belongs to a group of four thieves. One day all went to burglarise a locked house and took whatever it is available. Then all fled away with their chances. Their crime is equal to a hundred days of imprisonment in hell and if we divide each one should get twenty-five days of it” Yam explained.
“What mathematics!” Naradha asked “So?”
“My accountant said that the particular soul had the portion of wealth, by chance, which is a diamond valued nine times of all other shares and so, he should get ninety days imprisonment in hell,” Yamraj said.
“You gave ninety days of punishment instead of twenty-five days. The soul appealed to Lord Brahma and now you are in trouble.” Naradha confirmed.
“Absolutely!” Yamraj accepted. “Is it the mistake of Chitragupta or mine? How do I explain the calculations?”
Naradha answered “Neither. It is the mistake of cost accounting concepts. Hereafter you follow Throughput accounting!!!”
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“Have you read throughput accounting?” Naradha asked, “where did you get the material?”.
“It is an Ebook purchased in an online store”-Yamraj replied and added “I have to clarify some doubts and want to email authors”