Accounting Irregularities Comic Strips - Page 5
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Dilbert: Great... Not only am I being forced to work in the accounting department, but I'm slowly turning into a troll. Wait a minute... This is the budget for the accounting department itself... What happens if I erase it? Bradley: Boss!!? Boss!!? Witch: Help me! I'm melting! Aaagh!!
Dilbert enters a cave. A door above the sign says "Bureaucracy." Dilbert tells a troll sitting at a desk, "I need to buy an upgrade for my computer." The troll growls. The troll replies, "First, you must write a business case and get five signatures." Another troll jumps onto Dilbert's back. The troll sitting at the desk continues, "Get bids from nine vendors." Another troll approaches Dilbert. The troll continues, "All vendors must be approved by a vote of the vendor approval committee." The troll lists, ". . . Purchase order . . . Budget transfer . . . Legal review . . . Accounting classification . . . Inventory . . ." Several trolls cling to Dilbert's body. The troll explains, "These steps are necessary to prevent employees from doing something uneconomical." Dilbert arrives at home with several trolls clinging to his body. Dogbert asks, ". . . So you suggested a process 'quality audit'?" Dilbert replies, "Yeah, that's the one clinging to my buttocks."
The Boss says, "Alice, I'd like you to meet the newest member of my management team." The Boss continues, "Keith is highly qualified, he has a masters in business administration." Alice and Keith shake hands. Alice says, "Very impressive. They must have taught you a lot about motivating employees." Keith replies, "No, not really." Alice says, "Well . . . You probably learned how to identify and hire good people, right?" Keith replies, "That might have been optional reading." Alice asks, "Did you learn negotiation skills? Strategic thinking? Business writing?" Keith answers "No" to all three questions. Keith explains, "It was mostly finance and accounting. And economics." Alice says, "So, you're a highly qualified leader because . . . You're good at math?" Keith whispers to the Boss, "What should I do here?" The Boss replies, "In these situations I like to use swearing."
The Boss hands Dilbert a piece of paper and says, "Ask the trolls in accounting to explain this charge." Dilbert responds, "Gaa!" Dilbert says, "Please don't make me talk to those trolls during budget season!" A headless man walks out of the accounting department. The troll standing in the doorway says, "Next."
Dilbert thinks, "Groan" Accounting Dilbert says, "I'd like to see someone about my rejected expense report." Creature says, "The problem is that you didn't submit a receipt for your bridge toll." Dilbert says, "Or maybe the problem is that you have a joyless, dead-end job." Dilbert says, "ANd your boss doesn't allow you to use your own judgement because working here is proof that you don't make good decisions." Creature says, "Actually, I was going to approve it." Dilbert says, "You don't have to get an attitude about it."
Alice: What are the odds that you made this complicated spreadsheet without any critical errors? Boss: Does it matter, as long as it gives me the answer I want? Alice: It should. Boss: But ask yourself if it does.
Boss: I think it is important for every employee to understand our company's income statement. I don't have time to get into all of the details, so I'll hit the high points. Compared to last year... our ebida have been amortized over an accrued market discount. Meanwhile, our capital account liabilities have a pass-through income that is far larger than our on-time costs. And the mome raths outgrabe. Too far? Dilbert: I wasn't listening.