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Counting sheep joke for kids

A farmer is travelling with an accountant around his farm. When they came across a largenumber of sheep, the farmer said, " I find that you're good at numbers. How many sheep do you think are there?"

The accountant thought for a while and said, "There are nine hundred and forty two sheep over there."

Amazed, he asked, "Exactly right. How did you count so quickly?"

"Easy," says the accountant, "I counted the number of feet and divided by 4."

Farmer jokes about farmers, farming, and farms, relating to those who work on the farm, those living near farms, and jokes about the daily routines that come with farming.

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