The Secret Bookkeeping Joke
I worked for an accountant for some time when I noticed that sometimes when he was working on a spreadsheet he would sigh deeply, then open his top drawer and stare into it for a moment, smile then return to work.
One day, overwhelmed with curiousity, I snuck into his office to peek into the drawer. There, written in his mentor's handwriting, was the note: "Debits go on the side closest to the window."
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