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."

Give a man a fish
Give a man a fish and he will eat for a day. Teach him how to fish and he will sit in a boat and drink beer all day!