Mr Evans was the Chief Accountant of a large
manufacturing concern.
Every day, on arriving at work, he would
unlock the top drawer of his
desk, peer at something inside, then
close and lock the drawer. He had
done this for 25 years. The entire
staff was intrigued but no-one was
game to ask him what was in the
drawer. Finally the time came for Mr
Evans to retire. There was a
farewell party with speeches and a
presentation. As soon as Mr Evans
had left the building some of the staff rushed
into his office,
unlocked the top drawer and peered in. Taped to the
bottom of the
drawer was a sheet of paper. It read, „The debit side is
the one nearest
the window.“