Accountant and farmer

A man walking along a road in the countryside comes across a shepherd and a huge flock of sheep. Stopping to rest, he tells the shepherd, "I will bet you $100 against one of your sheep that I can tell you the exact number in this flock."

The shepherd thinks it over. It's a big flock, so he takes the bet.

The man looks around and answers, "869." The shepherd is astonished, because that is exactly right.

The shepherd says, "Okay, I'm a man of my word, take an animal." The man picks one up and begins to walk away.

"Wait," cries the shepherd, "let me have a chance to get even. Double or nothing that I can guess your exact occupation." The man agrees.

"You are an accountant for the government," says the shepherd.

"Amazing!" responds the man. "You are exactly right! But tell me, how did you deduce that?"

"Well," says the shepherd, "put down my dog and I will tell you."