A young accountant, straight out of uni, applies for a job...

...advertised in the Manchester Evening News. He is interviewed by the owner of a small business who has built it up from scratch. "I need someone with an accounting degree," says the man, "but mainly I'm looking for someone to do my worrying for me."

"How do you mean?" says the accountant. "I have lots of things to worry about, but I want someone else to worry about money matters."

"OK," says the accountant. "How much are you offering?"

"You can start on seventy-five thousand," says the owner.

"Seventy-five thousand pounds. How can a business like this afford to pay so much?"

"That," says the man, "is your first worry."

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