An accountant is having a hard time sleeping and goes to see his doctor. "Doctor, I just can't get to sleep at night," he says. "Have you tried counting sheep?" inquires the doctor. "That's the problem — I make a mistake and then spend three hours trying to find it."
A young accountant spends a week at his new office with the retiring accountant he is replacing. Each morning, as the more experienced accountant begins the day, he opens his desk drawer, takes out a worn envelope, removes a yellowing sheet of paper, reads it, nods his head, looks around the room with renewed vigor, returns the envelope to the drawer, and then begins his day's work. After he retires, the new accountant can hardly wait to read for himself the message contained in the envelope. Surely, he thinks to himself, it must contain the great secret to his mentor's success, a wondrous treasure of inspiration and motivation. His fingers tremble anxiously as he removes the mysterious envelope from the drawer and reads the following message: "Debits in the column toward the file cabinet. Credits in the column toward the window."