While The Bookkeeper doesn't quite meet the standards of The Maddest (let's face it, Gallagher's portrayal of the discovery of America in The Maddest is not likely to ever be surpassed), this is still a very worthy addition to Gallagher's unfortunately short list of excellent videos. In all of Gallagher's videos, he bases a good portion of his act on the title of the video (Stuck in the 60s is an excellent example), but there is also a substantial portion in which he goes off on his traditional style of comedy that doesn't fit with the theme of the video but is always welcome because of it's comedic value. There is almost always, for example, a segment dealing with sex and the differences between the sexes.
In The Bookkeeper, the segment dealing with the theme is a hilarious political bout of Gallagher's ideas about saving a lot of money by not paying the national debt, and an amusing way to expand the size of the United States (`We loaned the same amount of money to Tanzania last year as they paid in property values, it wouldn't cost us any more to own em!'). There is also a less amusing but as creative as always skit involving invisible elephants, but the value of the video itself is in the overall comedy appeal. Gallagher is just a funny guy, and it really comes across in these videos. The Sledge-O-Matic segment is also just as fun as always as well. This is yet another of Gallagher's intellectual and highly entertaining comedy acts that is sure to be loved by his fans and should not be missed.
