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 lawyer and an engineer
A lawyer and an engineer were fishing in the Caribbean. The lawyer said ''I'm here 'cause my house burned down and everything I owned was destroyed by the fire. The insurance company paid for everything.''

''That's quite a coincidence,'' said the engineer, ''I'm here 'cause my house and all my belongings were destroyed by a flood, and my insurance company also paid for everything.''

The lawyer pondered the engineer's plight for a moment and, looking somewhat confused, asked, ''How do you start a flood?''