Chapter 11 ....
The job notice posted at the Memphis State University placement office advertised for someone to set up a bookkeeping system for a local dinner theater that was filing for bankruptcy.
When an eager first-year accounting student inquired, the interviewer told him that the company needed an advanced student capable of handling Chapter 11 proceedings.
"I'm sure I could do it," the student proclaimed confidently.
"My class is already up to chapter fourteen."
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http://www.crosswalk.com/fun/education/1177653/