What's an extroverted accountant?
who looks at your shoes while he's talking to you instead of his

Q: How many Accountants
does it take to
change a light bulb?
A: What sort of answer did you have in mind
A: None-just assume it's changed.
A tourist, visiting a small town in

Israel, came upon a statue dedicated
to "The Unknown Soldier". At the
base of the statue, a sign was
"Here lies Seymour
The tourist inquired of one of the locals how was it
possible an
had a name.
The resident replied, "As a
soldier, that Seymour was pretty much
but as an
accountant-Oy! He was something."
The young accounting graduate, fresh out of

uni and knowing everything, applied for his first job. The
employer asked him what starting salary he was looking

"Oh, around $100,000 a year, depending on the benefits

"Well, how does this sound? Five weeks annual leave, 22.5%

superannuation, paid expenses to overseas conferences every year, home
reimbursed and a company car replaced every 20,000
kilometres, say a
Mercedes convertible."

The graduate sat up straight
and tried not to look excited. "Wow. Are

"Yeah. But you started it."
A young accountant, straight out
of uni,
applies for a job advertised in the Sydney Morning Herald. He is

interviewed by the owner of a small business who has built it up from


"I need someone with an accounting degree," says the
man, "but
mainly I'm looking for someone to do my worrying for

"How do you mean?" says the accountant.

"I have lots of
things to worry about, but I want someone else to
worry about money

"OK," says the accountant. "How much are you

"You can start on seventy-five thousand," says the

"Seventy-five thousand dollars. How can a business like this afford
pay so much?"

"That," says the man, "is your first
internal auditor for a manufacturing
group was concerned about anomalies in
stock levels. He thought
someone might be pinching stock but he
couldn't prove it. He had his
eye on one shifty-looking individual who every
day drove his old
truck out of the factory with the load covered by a
tarpaulin. Time
after time the auditor stopped the bloke, made him
remove the
tarpaulin and then inspected the load. On every occasion there
was only
scrap metal in the truck which the driver said he was taking to
tip. On three occasions the auditor made the bloke remove the

tarpaulin and then unload the scrap in front of him, suspecting that there

might be stolen stock hidden underneath. Nothing. He could never
anything amiss.

After a few months of this the auditor was
offered a better job
elsewhere and resigned. A few weeks later he
was drinking in a pub when the
shifty character walked in. On a
n impulse the auditor went up to him and
said, "Look, I've left
the company, I'm not interested in taking it
any further and I
won't shop you, but I just have to know. What were

And the bloke said "Tarpaulins."
Three partners
in an accounting firm go
out to lunch. They are the audit partner, the
tax partner and the
senior partner. One of them sees a brass lamp lying
in the gutter.
Curious, they pick it up and give it a rub. Instantly, a

"You know the deal," says the genie. "Three wishes. But
seeing there
are three of you, you can have one wish

"Great," says the audit partner. "Take me to the Whitsunday Islands,

give me a blonde and an endless supply of XXXX and leave me there for


Pouf! There is a flash of light, a puff of smoke and he
is gone.

"Now me," says the tax partner. "Take me to the Cook
Islands, give
me two blondes and an endless supply of offshore tax
schemes and leave
me there for ever."

Pouf! There is a flash
of light, a puff of smoke and he is gone.

The genie turns to the
senior partner. "And what do you want?"

"I want those two ba
ck in the office straight after lunch."
accountant goes into a pet shop to
buy a parrot. The shop owner shows
him three identical parrots on a
perch and says, "The parrot on the
left costs $500."

does that parrot cost so much?" asks the accountant.

replies the owner, "it knows how to do complex audits."

"How much does
the middle parrot cost?" asks the accountant.

"That one costs
$1,000 because it can do everything the first one can
do plus it
knows how to prepare financial forecasts".

The startled accountant
asks about the third parrot, to be told it
costs $4,000. Needless to
say, this begs the question, "What can it do?"

To which the
owner replies "To be honest, I've never seen him do a
darn thing, but
the other two call him Senior Partner."
A man walking along a country road comes

across a farmer droving a huge mob of sheep. He stops and chats for a

while and then says, "Tell you what, I'll bet you $100 against one
your sheep that I can tell you the exact number in that

The farmer thinks for a moment, it is a big mob and he can't
see how
anyone could guess correctly so he says, "OK. You're

"Nine hundred and thirty two," says the man.

The farmer
takes off his hat and scratches his head. "I don't know
how you did
it but that's exactly right. A bet's a bet. Take any


The man picks up an animal and is about to walk off when the farmer

says, "Hang on. Bet you double or nothing that I can guess your


The man thinks, "How would he know, he's never met
me before" and
says "Righto. You're on".

The farmer says,
"You're an auditor with a Big Four firm."

The man whistles
. "How the heck did you know that?"

"Well," says the farmer,
"put my dog down and I'll tell you."
There once was an accountant who lived her whole life
ever taking advantage of any of the people she worked for. In
fact, she
made sure that every job she did resulted in a win-win

One day while walking down the street she was
tragically hit by a bus
and she died. Her soul arrived up in heaven where
she was met at the
Pearly Gates by St. Peter himself.

to Heaven," said St. Peter. "Before you get settled in
though it
seems we have a problem. You see, strangely enough, we've never
had an accountant make it this far and we're not really sure what

to do with you."

"No problem, just let me in." said the
accountant. "Well, I'd like
to, but I have higher orders. What we're
going to do is let you have a
day in Hell and a day in Heaven and then
you can choose whichever one
you want to spend an eternity in

"Actually, I think I've made up my mind...I prefer to stay

"Sorry, we have rules..."

And with that
St. Peter put the accountant in an elevator and it went

down-down-down to hell. The doors opened and the accountant found
stepping out onto the putting green of a beautiful golf course. In
distance was a country club and standing in front of her were all her

friends - fellow accountants that she had worked with and they were
dressed in evening gowns and cheering for her.

They ran
up and kissed her on both cheeks and they talked about old


They played an excellent round of golf and at night went to the
club where she enjoyed an excellent steak and lobster dinner.
She met
the Devil who was actually a really nice guy (kinda cute)
and she had a
great time telling jokes and dancing. The accountant
was having such a
good time that before she knew it, it was ti
me to leave. Everybody
shook her hand and waved goodbye as she got
on the elevator.

The elevator went up-up-up and opened back up
at the Pearly Gates and
found St. Peter waiting for her. "Now it's
time to spend a day in

So the accountant spent the
next 24 hours lounging around on clouds and
playing the harp and
singing. She had a great time and before she knew
it her 24 hours
were up and St. Peter came and got her.

"So, you've spent a day in
hell and you've spent a day in heaven.
Now you must choose your

The accountant paused for a second and then replied,
"Well, I never
thought I'd say this, I mean, Heaven has been really
great and all, but
I think I had a better time in Hell."

St. Peter escorted her to the elevator and again the accountant went

down-down-down back to Hell. When the doors of the elevator opened
found herself standing in a desolate wasteland covered in
garbage and
filth. She saw her friends were dressed in rags and
were picking up the
garbage and putting it in sacks.

Devil came up to her and put his arm around her. "I don't
stammered the accountant, "Yesterday I was here and there was a

golf course and a country club and we ate lobster and we danced and had

a great time. Now all there is is a wasteland of garbage and all my

friends look miserable."

The Devil looked at her and smiled.
"That's because yesterday you
were a recruit, but today you're


accountant applies for the position of Chief Financial Officer.

There are a number of candidates and he is called in for an interview.
ask him a number of questions and one of the panel suddenly says
is nine multiplied by four?"

He thinks quickly and
says "Thirty five." When the in
terview is over
he goes outside, takes out his calculator and
finds the correct answer
is not thirty five. He thinks "Well, I blew
that" and goes home very

Next day he is rung up
and told he has got the job. "Wonderful," he
says, "but what about
nine multiplied by four? My answer wasn't

"We know,
but of all the candidates you came the closest."
Once upon a time there was a beautiful oil
All day long she loved to run up and down the share price
list, laughing
and skipping. But one day she was very sad, because
she couldn't find
an interim dividend anywhere and she knew people
would be very angry if
she couldn't produce it.

wrong, little oil company?" said a gruff voice nearby.

She looked
around and there was a funny little creature with
spectacles, a
bald patch and shaving cuts.

"I can't find a dividend," she said
and started crying again.

"Don't worry," said the creature. "I
can find you one."

"How?" said the oil company, "And who are

"I'm an accountant," he said. "As for how I do it, never you
about that. But there's one condition. If I do find it for
you, you
must agree to let me stay with you."

"Yes, yes!" she
said, anxious only to get the dividend.

The accountant disap
peared into some books nearby and stayed there for
a while. She
could hear him muttering and tut-tutting and transferring
Then he emerged and put his long sloping hand into hers.

found you a dividend," he said.

Her usual cheerfulness returned
in an instant and she rushed off to
tell her father, the Chairman.
She forgot all about the accountant until
he followed her in and
reminded her of her promise; despite all her
tears, her father
insisted that she keep her word and that night the little
accountant slept
on the floor beside her bed.

The next morning she opened her
eyes and to her amazement she saw the
accountant was exactly the same
as he had been before.

"I know what you're thinking," smiled
the accountant. "You're
quite right. Before I was changed into an
accountant I was a handsome young
man with a devil-may-care attitude
and considerable joie de vivre."

"Then change back!" said t
he oil company, clapping her hands.

"Are you crazy?" said the
accountant. "Handsome young men are two a
penny but clever, ugly
little accountants are worth their weight in
A business man was interviewing

applicants for the position of divisional manager. He devised a simple test to

select the most suitable person for the job. He asked each
applicant the
question, "What is two and two?"

The first interviewee
was a journalist. His answer was "Twenty-two."

The second was a
social worker. She said, "I don't know the answer
but I'm glad we
had time to discuss this important question."

The third
applicant was an engineer. He pulled out a slide rule and
showed the answer
to be between 3.999 and 4.001.

The next person was a lawyer. He
stated that in the case of Jenkins v
Commr of Stamp Duties (Qld),
two and two was proven to be four.

The last applicant was an
accountant. The business man asked him, "How
much is two and

The accountant got up from his chair, went over to the door and
it then came back and sat down. He leaned across the desk
and said in a
low voice, "How much do you want it to

He got the job.
Mr Evans was the Chief Accountant of a large
manufacturing concern.
Every day, on arriving at work, he would
unlock the top drawer of his
desk, peer at something inside, then
close and lock the drawer. He had
done this for 25 years. The entire
staff was intrigued but no-one was
game to ask him what was in the
drawer. Finally the time came for Mr
Evans to retire. There was a
farewell party with speeches and a
presentation. As soon as Mr Evans
had left the building some of the staff rushed
into his office,
unlocked the top drawer and peered in. Taped to the
bottom of the
drawer was a sheet of paper. It read, "The debit side is
the one nearest
the window."
An auditor was examining the balance sheet

of a mining company that had just bought a sheep station in the
area of Western Australia. The reason for the purchase was
partly for
the thousands of acres that the station covered and partly
for the
thousands of sheep that ranged over those thousands of
acres. The auditor,
being very diligent, noted that the value of the
sheep formed a
significant asset and, like all good auditors, knew
that he would have to
verify that asset. He chartered an aircraft and
flew up to the station. The
manager was at the airstrip to meet

"Hello," he said. "I'm the auditor. I've come to count the

An auditor is checking the books of
airline. He is puzzled by the excess use of fuel on a Melbourne to

Canberra flight. He rings up the pilot and asks for an

"It was late at night'" says the pilot, "Canberra was covered in

fog and I lost my bearings."

"I'm sorry," says the auditor,
"but you'll have to bear the cost

"The cost of
what?" asks the pilot.

"Of the bearings you lost."
The managing partner in an accounting firm

is very annoyed with one of his junior partners and has called him
to chastise him.

"How could you possibly advise the client
in the way you did? That was
completely unethical. We are always
conscious of Ethics in this firm.
You do know what Ethics is don't

The young partner is offended. "Of course I know what
Ethics is. It's
a county in southern England."
The doctor comes to see his heart

transplant patient.

"This is good news. It is very unusual, but we
have two donors to
choose from for your new heart."

The patient
is pleased. He asks, "What were their jobs?"

"One was a teacher
and the other was an accountant."

"I'll take the accountant's
heart," says the patient. "I want one
that hasn't been used."
"The auditors have just left,


"Did they check the books?"

"Very thoroughly."

did they say?"

"They want 15% to keep quiet."
Wife to husband as they watch their young

son playing:

"He's such a sensitive child. Let's wait until
he's older before we
tell him you're an accountant."
Accountant after reading nursery rhymes to
his young child:

"No, son. When Little Bo Peep lost her sheep
that wouldn't be tax
deductible, but I like your thinking".