Not sure where the origin is. It is circulated quite a bit.
Best friends graduated from medical school at the same time and decided that, in spite of two different specialties, they would open a practice together to share office space and personnel.
Dr. Smith was the psychiatrist and Dr. Jones was the proctologist; they put up a sign reading: "Dr. Smith and Dr. Jones: Hysterias and Posteriors". The town council was livid and insisted they change it.
So, the docs changed it to read: "Schizoids and Hemorrhoids". This was also not acceptable, so they again changed the sign. "Catatonics and High Colonics" - No go.
Next, they tried "Manic Depressives and Anal Retentives" - thumbs down again. Then came "Minds and Behinds" - still no good. Another attempt resulted in "Lost Souls and Butt Holes" - unacceptable again! So they tried "Analysis and Anal Cysts" - not a chance. "Nuts and Butts" - no way. "Freaks and Cheeks" - still no good. "Loons and Moons" - forget it.
Almost at their wit's end, the docs finally came up with: "Dr. Smith and Dr. Jones - Specializing in Odds and Ends". Everyone loved it.
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