Libman Tax - January 2019

“I Do the Numbers” Why the Accounting Team From "The Office" Made the Show

Ask most people about their favorite comedy show, and you’re bound to hear “The Office” pop up more than a few times. Set in Scranton, Pennsylvania, in the sales office of a nearly obsolete industry, the show depicts the lives of the ragtag group of office employees working at the fictional Dunder Mifflin Paper Company. To simulate the look of an actual documentary, the entire show was filmed in a single-camera setup without a studio audience or a laugh track — but that doesn’t mean the show didn’t make viewers burst out in awkward giggles every couple of minutes. From Michael Scott’s long-winded and inappropriate jokes to Jim Halpert’s confused shoulder shrugs at the camera and Dwight Shrute’s infamous one-liners, there's no shortage of cringeworthy humor in the show. But some of the most memorable moments stem from a trio of people in the back corner with distinctly strong personalities: the accounting department. Comprised of an openly judgmental Angela Martin, a highly practical Oscar Martinez, and inappropriately silly Kevin Malone, the accounting team is usually responsible for keeping the company running smoothly, an ironic theme since the three team members fight with each other daily. How are they as accountants though?

Regarding their day- to-day operations, avid viewers can probably pick up on the fact that Angela and Oscar pick up Kevin’s slack — Kevin’s insistence on using made-up numbers such as “keleven” to balance the books is great example of his

mathematical incompetence. He says, “A mistake plus keleven gets you home by seven!” While Kevin’s accounting ability would make him an untrustworthy CPA or tax strategist, he makes up for it with his fantastic drumming, bartending, and M&M-eating talents. Oscar and Angela, on the other hand, make for great accountants. While they may fake an illness to get out of work or carry on an illicit work romance in the warehouse, they make sure everyone gets their paychecks on time, and they notice when the office has an end-of-the-year surplus of funds. Overall, they are an interesting, but great, team!

SUDOKU

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