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."

Big Man in a Small Town
Joe grew up in a small town, then moved away to attend college and law school. He decided to come back to the small town because he could be a big man in this small town. He really wanted to impress everyone. He opened his new law office, but business was very slow at first. One day, he saw a man coming up the sidewalk to his office. He decided to make a big impression on this new client when he arrived. As the man came to the door, Joe picked up the phone. He motioned the man in, all the while saying, "No. Absolutely not. You tell those clowns in New York that I won't settle this case for less than $1 million. Yes. The appeals court has agreed to hear that case next week. I'll be handling the primary argument, and the other members of my team will provide support. Okay. Tell the DA that I'll meet with him next week to discuss the details."

This sort of thing went on for almost five minutes. All the while, the man sat patiently as Joe rattled instructions. Finally, Joe put down the phone and turned to the man.

"I'm sorry for the delay," he said, "but as you can see, I'm very busy. What can I do for you?"

The man replied, "I'm from the phone company. I came to hook up your phone."