Posts Tagged ‘Humor’

At first glance, this blog post appears to be fluff put forth to get a chuckle or laugh from you. There is a serious side to it, though.  Social media should be a subject of keen and intense interest for all financial professionals, be they out working or still at college.  Opinions, thoughts, ideas can go viral in this social media world.  Memes are one such channel for these opinions, thoughts and ideas.

In this blog post I exhibit a collection of memes on studying for tests.  Working professionals probably remember taking their own exams.  Current professors and students are now in crunch time just prior to final exams.

As defined by Merriam-Webster, a meme is “an idea, behavior, style, or usage that spreads from person to person within a culture.”  In 2012, many of us think of it as an image or video passed from one social media user to another.

The study of memes is important, because memes open a window into the popular culture.  Memes that spread quickly reveal what a large number of  people think or believe.

I am an accounting professor, and what students think is of interest to me.  I performed Google image searches on key words related to studying.  Google results are structured to reveal the most clicked on images first.  All images presented in this blog post are thought to be in the public domain.

Most of these memes convey what older generations have called gallows humor.  Those who are about to be hanged are somehow able to find humor in their situation.

A consistent theme running through the various memes is that studying is painful.


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How is a mugger different from an IRS agent?  Both take your money, but the mugger doesn’t make you fill out forms.

It is April 18, 2011, tax forms must be filed no later than today.  Of course, it is easy to get a six month extension.  Come October 17, 2011, there will be a line of taxpayers at the post office filing for an additional extension.

Actually not. Not in the age of e-filing.  That’s a shame. Back in the mid-70s I was a clerk at the U.S. Post Office in Iowa City, working the 11 p.m. to 7 a.m. shift (ugh!).  One year I was sent outside to empty the mail box at 11:59 p.m.  There were six cars backed up.  I had instructions to accept mail from anyone in line when the clock struck midnight.  I miss those days.

Tax is a day of accountability, but not accounting.  I’ve always viewed taxes as the practice of law, not the practice of accounting.

I haven’t seen many good cartoons this year, so I’m going to recycle a classic.

And now, for a really clever cartoon about the complicated tax code.

Debit and credit – – David Albrecht

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[April 1, 2011 special edition]  In a surprise move, SEC Chair Mary Schapirouette announced that she has directed Leslie Sidewoman (Financial Accounting Standards Board) and Sir David Tweetybird (International Accounting Standards Board) to start work on converging to Cash Basis Accounting.

Schapirouette told The Summa, “Last night I was watching a fascinating History Channel special on accrual accounting.  Cruel accounting has been a fail because it’s a lot easier to manipulate financial statements by making up fake adjusting journal entries than to have real cash transactions.”  She added, “Hey.  It almost worked for Lehman Brothers and we think it will almost work for us.”

Personally, I like the move.  I’ve started designing a new course titled REPO 101.

Green cash basis accounting

Leslie Sidewoman said, “The new rules will be called Greenbacks, because going green is so trendy these days.”

Sir David Tweetybird wondered if the move would get bogged down in controversy, “This could be another attempt by the Americans to take over international accounting.  The SEC proposal is conditioned on U.S. Dollar Cash Basis Accounting.  We think there should be a place for European cash equivalents.”

Debit and credit – – David Albrecht

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Today is one of those days.  Today is an accountant’s birthday.  Mine.

The most important task of the day is to replace the battery in my calculators.  I’m an old accounting professor, so not all need batteries:

Like any good accountant, I look in the files to see what I did last year.  Two things:  changed batteries in my calculators and went in for a check up.

With a confident step, I walked into the doctor’s office.  “Hey Doc, do my assets still exceed my liabilities?”

After a quick glance and with a hint of condescension, “No.  You’re too old.”

“No analytic testing?  No work papers?  I want a second opinion.”

“You’re ugly, too.”

When paying my bill, the office manager said, “The Doctor wants me to stress that you shouldn’t use candles on your birthday cake.  This is what happened when another boomer accountant tried it.”

Too many candles

Is it written in the accountant’s handbook that one must always add another year when having a birthday?  This year, I decided to subtract from my previous age instead of adding.  Coincidentally, I have less grey in my hair and a bit less flab around my middle.

Unfortunately, this turned me into a bad accountant.  Sam Antar would call it birthday fraud.  It leads directly to off-balance sheet financing and cooking the books.

Not wanting to get the following card for next year’s birthday,

Accountant juggling numbers.

I quickly started admitting to my correct age.  But I’m not going to tell you what it is.

Debit and credit – – David Albrecht

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Why are top ten lists for year-end so popular with accounting blogs?  Perhaps it’s because we are trying to answer the age-old question: Can accountants count?

Counting comes up huge when accountants gather at parties … sipping diet cokes and looking at each other’s calculator.  One is chosen it, to ask the questions.   Answers are shouted in unison.

Q:  What’s the difference between counting and accounting?

A:  A-counting goes a-one, a-two, a-three …

Q:  Do you know that there are three types of accountants?

A:  Yes!  Those that can count and those that can’t!   Which type are you?  LOL

In truth, the favorite recreational beverage for accountants is beer.  Diet coke competes with coffee for most essential food group.

Q:  Why do accounting bloggers publish year-end top ten lists?

  • A:  They wrote 8 or 9 or 10 or 11 blog posts during the year.
  • A:  They can count all the way up to ten and are showing off.
  • A:  They’ve got game.
  • A:  That’s what they did last year.
  • A:  In Edith’s case, it is because she has ten favorite blog categories.
  • A:  The Summa’s top ten blog list featured 12 blog posts.

So, what’s next?


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David Letterman is a legend–a late night talk host and comedian.  I think he’s hilarious, but then you can take a look through my web site and see that I am no good judge of humor or jokes.

Letterman visited,  his accountant, and both his accountant and his wife told him to check out:

David Letterman Visits His Accountant

David Letterman Show on October 2, 2008

“Fine, I’ll just have to smother him with a pillow,” says Dave’s witty wife.

What is it with ledges and accountants?  A local TV station in Rhode Island airs a show called Wicked Late.  Troubled by losses from the recent economic collapse, the show’s accountant takes to the ledge.  View it now:

TV Show Accountant Loses All and Jumps from Ledge

Wicked Late TV Show on December 19, 2008

Oh well …

Debit and credit – – David Albrecht

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womenwantme“Women want me, men want to be me,” says Richard Cohen, NYC area accountant on the David Letterman show from April 15, 2009.  This episode, a recent addition to the ever popular Top 10 List , is funny and accurate in its portrayal of American tax accountants on the U.S. Tax Day.

Watch it and weep!

Top Ten Things I’ve Learned From Being An Accountant

David Letterman Show on April 15, 2009

Accountants don’t kill to get on Letterman, but they will try strange things.  Why?  Letterman specializes in strange and unusual.  One need to no further than another popular Letterman skit–Stupid Human Tricks.  [For those who are really into stupid humans, you must check this out.]

Clark Nuber, a Bellevue, Washington CPA firm, dearly wishes to appear on Letterman on April 15.  Will they get there?  Probably not since it is now three years and counting.  Here is their video request from February, 2007.  Clark Nuber, here’s looking at you, kids.

Pick Us, Dave

Clark Nuber video to David Letterman, February 6, 2007

Clark Nuber, I’ll tune in Letterman on April 15, 2010, hoping to see you.

Debit and credit – – David Albrecht

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Another long week. These images are for those needing a smile. I’m using royalty free images from Broderbund and my own warped sense of humor. My renditions are not in the public domain.

Over and out – – David Albrecht

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