"Accountant And The Ballonist" joke

A man takes a balloon ride at a local country fair. A fierce wind suddenly kicks up, causing the balloon to violently leave the fair and carry its occupant out into the countryside. Landing in a farmer's field, the man is left with no clue how far he has flown or where he has landed.

Seeing a man walking down a nearby street, he cries out, "Excuse me, sir, can you tell me where I am?"

Eyeing the man in the balloon the passer-by says:, "You are in a downed balloon in a farmer's field."

"You must be an accountant, sir," replied the balloon's unhappy resident.

"How could you possible know that?" asked the passer-by.

"Because what you have told me is absolutely correct, but of absolutely no use to me now," answered the balloonist.