"Accountant and farmer" joke

A man walking along a road in the countryside comes across a shepherd and a huge flock of sheep. Stopping to rest, he tells the shepherd, “I will bet you $100 against one of your sheep that I can tell you the exact number in this flock. ”
The shepherd thinks it over. It’s a big flock, so he takes the bet.
The man looks around and answers, “869. ” The shepherd is astonished, because that is exactly right.
The shepherd says, “Okay, I’m a man of my word, take an animal. ” The man picks one up and begins to walk away.
“Wait, ” cries the shepherd, “let me have a chance to get even. Double or nothing that I can guess your exact occupation. ” The man agrees.
“You are an accountant for the government, ” says the shepherd.
“Amazing! ” responds the man. “You are exactly right! But tell me, how did you deduce that? ”
“Well, ” says the shepherd, “put down my dog and I will tell you. ”

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