Bookkeeper who keeps and a lawyer who cheats

But first, the basics of bookkeeping which modern accountants need not learn because of computerized accounting systems.

There was once an old bookkeeper who was often asked when someone could not understand or unsure of which side was Debit and which side was Credit. Each time when asked, he would pull out his drawer and then gave the answer. His colleagues used to wonder what was in his drawer which could be so useful in his definitive answer. One day, one of them stealthily looked into his drawer when he walked out for a short while. In it was a note written, 'Debit is where the door is. Credit is where the window is' or something to that effect (trust my memory).

Then there was an institution where Accounting was taught. The partners went one step further by having cars parked in the right order with registration letters... DR and CR in the parking lot in front of the building.

But this story is about a deaf bookkeeper who found his nemesis in a lawyer:

A Mafia Godfather finds out that his bookkeeper has cheated him out of $10 million bucks. His book-keeper is deaf. That was the reason he got the job in the first place. It was assumed that a deaf bookkeeper would not hear anything that he might have to testify about in court.

When the Godfather goes to confront the bookkeeper about his missing $10 million, he brings along his attorney, who knows sign language.

The Godfather tells the lawyer, 'Ask him where the $10 million he embezzled from me is.'
The attorney, using sign language, asks the bookkeeper where the money is. The bookkeeper signs back: 'I don't know what you are talking about.'

The attorney tells the Godfather: 'He says he doesn't know what you're talking about.'

The Godfather pulls out a pistol, puts it to the bookkeeper's temple and says, 'Ask him again!'

The attorney signs to the book-keeper: 'He'll kill you if you don't tell him!'

The bookkeeper signs back: 'OK! OK! You win! The money is in a brown briefcase buried behind the shed in my cousin Enzo's backyard in Queens!'

The Godfather asks the attorney: 'Well, what did he say?'

The attorney replies: 'He says you don't have the guts to pull the trigger.'

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