Ok i got one.. it's old, but i like it.
Three men go to a motel and ask for a room. The desk clerk says they only have one room left, and he'll let them have it for $5 each. Each man pays his amount and they go to the room. A few minutes later the desk clerk decides he overcharged them for the room, takes 5 singles out of the cash register, gives it to the bellboy and tells him to give it back to the gentlemen. The bellboy decides 3 men cannot evenly split $5 so he keeps $2. He returns the 3 singles back to the men.
So now, each man paid $4 for the room. That's $12. The bellboy kept $2.... for a total of $14.. where's the missing dollar?