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."

At the first session of a conversion class...
At the first session of a conversion class the minister conducting the class asked, "What must we do before we can expect forgiveness from sin?" After a long silence, one of the men in attendance raised his hand and said: "Sin?"