Of a famous (or infamous) accounting professor known for sending his students checks for $0.05 for every mistake in his newly published accounting textbook they found:
Second Year #1: "What the hell is that?"
Second Year #2: "It's one of [accounting professor's] checks."
Second Year #1: "What the hell did you frame it for?"
Second Year #2: "It's going on my wall. This way, his credits and debits will never balance out. Not ever."