From the ArcaMax Publishing, Jokes Newsletter:
http://www.arcamax.com/news/jokes/s-389161-532643
A young accountant spends a week at his new office with the retiring
accountant he is replacing. Each and every 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 in the drawer,
particularly since he feels so inadequate in replacing the far wiser
and more highly esteemed accountant. Surely, he thinks to himself, it
must contain the great secret to his 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."