The company owner is dying and calls in his lawyer and his accountant.
The owner says, "I am dying and I want to take my money with me. At my funeral put these envelopes in my coffin."
So at the funeral, the lawyer and the accountant put the envelopes in the coffin. But, on the way home the lawyer felt bad and told the accountant that he had opened the envelope, found one hundred thousand in cash and had taken fifty thousand out. The lawyer had justified that as his fee, but now he felt bad.
The accountant responded, "How could you have disregarded a dying man`s last request? How could you charge a fee of fifty percent? You should be ashamed of yourself.
Then, the lawyer reacted, "What did you do? You gave him all his money?"
The accountant replied, "Yes, I gave him all his money, but I left a personal cheque for the full amount"