Poor Ray

I'm sure we've all met Ray. From BigPictureSmallOffice.com:-

Ray is one of the accountants in General Ledger’s white shirt brigade. I cannot question his competence since, in the years I have known him, I have not seen any. To be generous, he has few skills. He is certainly not adept at spreadsheets; in his hands, Microsoft Excel doesn’t.

Big Picture Guy's typically awesome style effortlessly captures the essence of the sub-par accountant. If you're not reading BigPictureSmallOffice, start now... seriously, if you only ever follow one of my link suggestions, make it this one.