The accountants have taken over the music business. Every month, dad-rock magazines bemoan the parlous state of creativity in popular music and blame it on the bean-counters. And they're right. But now the accountants have decided to put something back: the veteran rockers AC/DC, famed for their innuendo-packed song titles and Krankies-style guitarist, are staging something of a comeback. Consequently they need an innovative new video for their new single, the disappointingly innuendo-free Rock N' Roll Train, that will get them talked about in influential newspaper columns such as Web Watcher while still keeping them within budget.

Their accounts department has come to the rescue with a terrific new video created entirely in Microsoft Excel, the financial planner's software application of choice. You could download it here (www.acdcrocks.com/excel/) and run it silently in your own copy of Excel. You might prefer to watch it on YouTube, where someone has re-synchronised the visuals with the audio so you can actually hear the song, which after all is the part that the Australian gentleman in the Jimmy Clitheroe outfit would like you to buy (tinyurl.com/5oraya).

No discussion of visuals and music synchronised by music fans would be complete without mention of the great Dark Side of the Moon and Wizard of Oz coincidence theory. Taking mankind's propensity for noticing when things do coincide while ignoring the numerous times that they don't and adding in the enhanced credulity of the hippie movement it's one of those things that most music fans have heard about while lacking the time or the inclination to actually observe.

So of course someone has done all the hard work for you. Starting from here (tinyurl.com/6mf8fy) you can watch the classic 1939 film while listening to the 1973 album (in mono rather than the quadraphonic sound that its creators originally intended) and make your own assessment. If you prefer, you can hear Floyd drummer Nick Mason's cogent assessment here: tinyurl.com/5dbla7.

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