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They were arguing over who had the more noble profession and agreed it was whichever had been around the longest.
The accountant, convinced he'd won, quoted the bible. Even before God created Adam he created an orderly universe from chaos. An orderly universe implied the involvement of accountants to monitor and keep track of developments. By definition some of the angels must have been accountants. There were no taxes so no tax inspectors around that early in human history.
The tax inspector wasn't beaten. He listened patiently and then simply said: "Who do you think created the chaos?"
Profit – A chief executive who gives the accountant the bottom-line.
Debtor – A high society fillies’ coming out trip.
Corporation Tax – A levy on people with large stomachs.
Turnover – The number of times customers are fooled into buying your product.
Budget – A caged bird that can fly through the sound barrier.
Expended – Exhausted from all that shopping.
Drawings – The creative art of taking money from your business.
Stock-take – Counting the number of items taken home from work without payment.
Book-keeping – Those books not given to the accountant.
Fixed Cost – Size of required bribe.
Cost Accounting – Size of accountants' bill.
Liability – A gift for telling the opposite of the truth without detection.
And finally –
Asset – A complete collection of posteriors. With many thanks to Rod Wilson of RWA Ltd Accountants (Rod tells me that RWA = Really Wicked Accountants)