This came up because my sister-in-law gave an adorable book to my daughter, and Lucy loves to "read" it and I find it enjoyable to read to her. You can guess the title by the blurb mentioned in the comic :) It actually does a surprisingly good summary of the book in just 10 pages, using the numbers 1-10. Also, it only has the number and the item (i.e. six fingers) with the illustration on each page, so I'm able to read it at the pace my daughter flips the pages (not a feat achievable in most books).
Explanation: "a counting book" is a common book for young readers which teaches them to count, usually from 1 to 10. "accounting book" would be something a college student studying accounting would have, and would not be appropriate reading for a toddler. The two, however, sound the same.
Text:
M: She's reading a counting book from her aunt.
N: An accounting book?!? She's two!!!
L: Six fingers!
