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 Night at the Asylum
Late one night at the insane asylum one inmate shouted, "I am Napoleon!"
Another one said, "How do you know?"

First inmate answers, "Winston Churchill told me!"

Just then, a voice from another room shouted, "I did NOT!"