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“TROUBLES” OF BUSINESSMAN & WAY TO OVERCOME WITH OPTIMISM – POST LOCKDOWN AND GLOOM :- First time in the history of India , a crisis with intense difficulty has affected the business to such extent that the revenues dropped to zero in most of the small and medium entities and may have raised questions of their future survival and the correctness of there going concern assumption in the coming days. The “TROUBLES” faced by the business community are listed below:- 1.      No Revenue Generation. 2.      Drainage Of Cash In Hand/ Cash At Bank. 3.      No Sales / Services Rendered Post Lockdown. 4.      Salary Payout Continues Despite No Cash Inflows. 5.      Continuation Of Fixed Costs Like:- ·         Fixed Rentals ·         Tds ·         Wages ·         Gst ·         Interest On Loans ·         Repayment Of Emi ·         Internet Expenses ·         Telephone Expenses ·         Electricity, Fuel   Etc 6.      Working Capital Drainage

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