The doctor invites the accountant into the consulting room, and asks him what the problem is.
“Doctor, I just can’t get to sleep at night”, the accountant says.
“Have you tried counting sheep?”, the doctor asks him.
“That’s the problem”, the accountant replies. “I make a mistake, and then spend three hours trying to find it.”
Image used under a Collective Commons License from: https://en.wikipedia.org/wiki/File:Flock_of_sheep.jpg