Ducklings and humans apparently share a similar disinterest in sitting through lectures, and an accounting class can put a duckling to sleep just as quickly as any of us. 

The newly viral video, originally posted to YouTube in 2012 by user ChloeBroomfield1995, is definitely more interesting than the apparent lesson in accounting going on in the background.

"Cute little Dexter can't stay awake in accounting class! Who could blame him??" she wrote on the YouTube post.

Never mind why a student brought a duckling to an accounting class and decided to record it instead of taking notes. 

The video is approaching half a million YouTube hits and will likely have many more by the end of the day.