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."

As a sergeant in a parachute regiment...
As a sergeant in a parachute regiment I took part in serveral night time excersises. Once, I was seated next to a Lieutenant fresh from Jump School. He was quiet sad looked a bit pale so I struck up a conversation."Scared, Lieutenant?", I asked.He replied, "No, just a bit apperhensive."I asked, "What's the diffrence??"He replied, "That means I'm scared with a university education."