An accountant is having a hard time sleeping...
An accountant is having a hard time sleeping and goes to see his doctor."Doctor, I just can't get to sleep at night." "Have you tried counting sheep?""That's the problem - I make a mistake and then spend three hours trying to find it."

A man and his Alligator
A man and his alligator walk into a bar and the man asks, "Does this bar serve lawyers?""Of course we do," replied the bartender."Great," said the man, "I'd like a beer... and give me a lawyer for my gator."