Drinking involves math, accounting, philosophy and logic.
MATH: you have to be able to mathematically, and correctly, figure out how many drinks can you acquire with the amount of money that you have in your pocket. And if you err on the wrong side of sober, your're screwed while your buddies are getting drunk.
ACCOUNTING: someone needs to keep track of money going out and product coming in (this being alcohol). If one number or a decimal is out of place then someone will have less to drink than the others. Drinking is an equal opportunity sport. So, yes, even accountants can have fun.
PHILOSOPHY: deep inside the dark caverns of a drunks mind lie the greatest, and society's unknown, philosophers. They can solve world hunger; put a stop to war; understand women (but that only lasts until a female walks into the conversation, then the philosophical theories of understanding women have to be revamped)
LOGIC: this one pertains to the next day. They will have a plethora of logical ideas on why they drank so much last night; why they didn't call their lovers last night; why they spent all of their money last night. And when the women come back with logical rebuttals (logical for them but meaningless for the men) and the man caves in to her (but this is our logic, so we can have awesome make up sex) we will always know that the best logic for staying out all night and drinking with your buds was because; we are men.
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