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."

An Example of Tragedy
Winston Peters is visiting a school.

In one class, he asks the students if anyone can give him an example of a "tragedy". One little boy stands up and offers that, "if my best friend who lives next door was playing in the street when a car came along and killed him, that would be a tragedy".

"No," Winston says, "That would be an ACCIDENT."

A girl raises her hand. "If a school bus carrying fifty children drove off a cliff, killing everyone involved... that would be a tragedy". "I'm afraid not, "explains Winston, "that is what we would call a GREAT LOSS."

The room is silent, none of the other children volunteer. "What?" asks Winston, "isn't there any one here who can give me an example of a tragedy?"

Finally, a boy in the back raises his hand. In a timid voice, he says: "If an airplane carrying Winston Peters was blown up by a bomb, THAT would be a tragedy".

"Wonderful!" Winston beams. "Marvelous! And can you tell me WHY that would be a tragedy?" "Well," says the boy, "because it wouldn't be an accident, and it certainly wouldn't be a great loss!"