Accounting Principles
  
Be conservative.
No, this is not a Red State mantra. It's all about the beans. When you count them, you adhere to the basic tenet of accounting, which runs something like, "When there is the possibility of being reasonably conservative, present the numbers in such a way so that they err on the side of caution, conservation, and, well, modesty."
This notion is very different from that of Accounting Principals, who roam the hallways at Accounting U, asking whether or not you have a hall pass to use the facilities.