Not so daft questions from junior accounting staff

1 - A trainee was compiling accounts for a sole trader who used to supply Bank Statements with notes written beside each transaction. 

The trainee asked his boss what the client did. The answer was: a motor mechanic. 

The trainee then asked 'So why does he buy so many Drawings'?

2 - An overseas based outsourcer was working on a pub client. They could see fruit machine income beinbg credited, and asked why there was no corresponding purchases of fruit on the expenditure side. 

Valentine messages for accountants in love

No need for adjustments,

No late review —

My forecast is clear:

I’m in love with you.

Roses are red,
The budget is tight,
But loving you
Still feels just right.

Roses are red,
Tax returns are due,
But I’d rather spend
My deadline with you.

5 questions that make accountants cringe

1. My friend doesn't include cash sales in his accounts. Why should I? 
2. Why should I have to pay tax, I have private healthcare and the kids go to boarding school?
3. How do I become a company like my pal and then not pay any tax?
4. What does 'Dave down the pub' mean when he says I can just borrow money from my company and not pay any tax on it?
5. Why haven't you told me I can claim all my food and drink bills through the business?