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."

Bad Couch Trip
I've been feeling down for so long that I finally decided to
seek the aid of a psychiatrist.

I went there, laid on the couch, spilled my guts then waited
for the profound wisdom of the psychiatrist to make me feel
better.

The psychiatrist asked me a few questions, took some notes
then sat thinking in silence for a few minutes with a puzzled
look on his face.

Suddenly, he looked up with an expression of delight and
said, "Ummmmm, I think your problem is low self-esteem. It is
very common among losers."