A Chartered accountant was walking along the country when he came upon a shepherd.
The accountant says,
"Listen, Farmer, I can guess how many sheep you have."
The farmer starts to laugh:
"I have a lot of sheep. You'll never guess how many."
"Do you want to make a bet?" asks the accountant. "If I can guess how many sheep you have, you'll give me one of your sheep. If I can't, I'll pay you $500."
The shepherd concedes: "Ok, how many there are?"
"You have exactly 1,354 sheep," says the accountant.
The shepherd is shocked: "Incredible! I really do have 1,354 sheep! Well, a bet's a bet. Choose the sheep you want."
"OK, I'll take this one," says the accountant, picking it up.
Wait for a moment, sir," says the shepherd. "Let's make another bet: If I guess your job, you will give me back my sheep, and if I don't, you can take another one." The accountant agrees to the bet and the shepherd
says, "You are an accountant."
"Unbelievable! That's true! But how did you know?" wonders the accountant.
"Give me back my dog, and I'll explain it to you."