A shepherd and a huge flock of sheep

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.

“973,” says the man.

The shepherd is astonished, because that is exactly right.

The shepherd says “OK, 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.”