Mr Evans was the Chief Accountant of a large

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

An auditor was examining the balance sheet of a mining company that had just bought a sheep station in the Pilbara 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 him. “Hello,” he said. “I’m the auditor. I’ve come to count the sheep.”

An auditor is checking the books of

An auditor is checking the books of an 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 explanation. “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 yourself.” “The cost of what?” asks the pilot. “Of the bearings you lost.”

The managing partner in an accounting firm

The managing partner in an accounting firm is very annoyed with one of his junior partners and has called him in 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 you?” 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

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 accountant had just read the story of

The accountant had just read the story of Cinderella to his four-year-old daughter for the first time. The little girl was fascinated by the story, especially the part where the pumpkin turns into a golden coach. Suddenly she piped up, “Daddy, when the pumpkin turned into a golden coach, would that be classed as income or a long-term capital gain?”

A Martian lands to plunder,

A Martian lands to plunder, pillage and burn. He goes up to the owner of the first house he sees and says, “I’m a Martian just arrived from the other side of the galaxy. We’re here to destroy your civilisation, pillage and burn. What do you think about that?” The owner replies, “I don’t have an opinion. I’m a chartered accountant.”