Preparing accounts is pretty boring and still consists of reviewing receipts and payments and allocating them to the correct headings. To do this we sometimes have to look at cheque book counterfoils to find out what a cheque represents. I must have looked at thousands and thousands of cheque books but have never laughed until today.

One of my clients wrote a cheque to the "Clerk to the Justices" for £60 and in very large letters underneath wrote A very BLACK day!

Not maybe too funny out of context but when you've been ploughing through accounting records all day it seemed absolutely hilarious.

So, if you want to make your accountant happy (well, happier) add some human content to your accounting records. Express your emotions.

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