The implication being that she is very stupid, which is quite unlikely to be true. Accounting is applied algebra, plus regulations, and considerable tolerance of boring tasks.
Because money is a non-negative quantity, there was no negative number form in accounting, only the subtraction arithmetic operator.
So accountants signify negative numbers, as in debts and losses, by enclosing the value in parens. But computers prefer plus and minus signs, so the convention is changing.
Joe Gwinn