Accountant jokes

An auditor is checking the books of
an
airline. He is puzzled by the excess use of fuel on a Melbourne to

Canberra flight. He rings up the pilot and asks for an
explanation.

„It was late at night'“ says the pilot, „Canberra was covered in

fog and I lost my bearings.“

„I’m sorry,“ says the auditor,
„but you’ll have to bear the cost
yourself.“

„The cost of
what?“ asks the pilot.

„Of the bearings you lost.“