Accounting Pun-ishment

Who said studying accounting is dull? During a lecture on intangibles and takeovers I managed this rather excellent pun.

To set the scene our lecturer had just asked us all to check through a set of accounts to find out what percentage of the firms assets relate to intangibles and what sort of intangibles they were. Quick as a flash I replied to my partner - "It looks like a bit of Goodwill Hunting to me"* ho ho ho


*For those without accounting knowledge goodwill is an intangible asset, it can be thought of as the premium paid in excess of the value of identifiable assets when taking over another firm. Puns are less effective when you have to explain the punchline.