Credits in the column toward the window. Two accountants are in a bank, when armed robbers burst in. While several of the robbers take the money from the tellers, others line the customers, including the accountants, up against a wall, and proceed to take their wallets, watches, etc. While this is going on accountant number one jams something in accountant number two's hand. Accountants do it by the book.
Accountants do it within budget.
Accountants do it to the bottom line. Accountants do it with double entries. Accountants do it between spreadsheets. Accountants are Certified to do it in Public. Accountants do it without losing their balance.