S05E04 · EP 68
season 5 · October 7, 1993
The Sniffing Accountant
written by Larry David · Jerry Seinfeld · directed by Tom Cherones · 28.4M viewers · image Seinfeld Wiki (CC BY-SA)

Episode DNA

17 scenes · 4 threads
social rule violation 12%petty grievance 12%misunderstanding 11%awkward 9%absurd 8%deadpan 6%investigation 6%scheme 6%coincidence 4%humiliating 4%

Story threads over runtime

click a block to open the scene
0:005:0010:0015:0020:00
A · Accountant Drug Scare
B · Bra Salesman Interview
C · Exclamation Point Breakup
D · Mohair Sweater Allergy
01

Every scene

17 scenes · our breakdown
1 · Comedy Club Stage · cold_openStand-up: IRS and Accountants

Jerry compares the IRS to strict parents and accountants to sneaky friends.

00:01–00:41social_rule_violation · petty_grievance
2 ▸ 00:41
2 · Monk's Cafe · act1Monk's: New Boyfriend and Sniffing Accountant

Elaine describes her boyfriend feeling her gabardine; Barry Prophet sniffs suspiciously, leading to drug speculation.

00:41–02:57misunderstanding · investigation
3 ▸ 02:57
3 · George's parents' house · act1Costanza House: Bra Interview Prep

Frank pushes George to interview for bra salesman; they debate bra materials.

02:57–04:29social_rule_violation · petty_grievance
4 ▸ 04:29
4 · George's parents' house · act1Costanza House: Bra Study Session

George studies the bra; Estelle finds ketchup on it.

04:29–05:37obsession · petty_grievance
5 ▸ 05:37
5 · Jerry's apartment · act1Jerry's Apartment: Drug Theory and Sweater Handoff

Kramer convinces Jerry Barry is an addict; Jerry gives Kramer the itchy sweater.

05:37–06:37misunderstanding · scheme
6 ▸ 06:37
6 · Elaine's apartment · act1Elaine's Apartment: Dinner and Messages

Elaine and Jake flirt over dinner; she reads his message about Myra's baby.

06:37–07:23petty_grievance · social_rule_violation
7 ▸ 07:23
7 · Elaine's apartment · act1Elaine's Apartment: Punctuation Argument

Elaine questions Jake's lack of exclamation point; he defends his punctuation style.

07:23–07:37petty_grievance · social_rule_violation
8 ▸ 07:37
8 · Elaine's apartment · act1Elaine's Apartment: Breakup Over Punctuation

Jake breaks up with Elaine, emphasizing his exit with an exclamation point.

07:37–08:42breakup · petty_grievance
9 · Monk's Cafe · act2Monk's: Breakup Aftermath and South America

Elaine recounts breakup; group learns Barry is in South America and suspects drug smuggling.

08:42–09:22misunderstanding · coincidence
10 ▸ 09:22
10 · Monk's Cafe · act2Monk's: Planning the Sting Operation

Kramer proposes an Abscam-style sting to catch Barry using drugs.

09:22–10:49scheme · investigation
11 · Car / Bar · act2Stakeout Car: Kramer Infiltrates Bar

Kramer wears Jerry's sweater into a bar to catch Barry sniffing in the bathroom.

10:49–14:31scheme · investigation
12 ▸ 14:31
12 · E.D. Granmont Office · act2E.D. Granmont Office: George's Interview and Firing

George nails the bra interview but gets fired for feeling the boss's shirt material.

14:31–16:13social_rule_violation · misunderstanding
13 · Pendant Publishing · act2Office: Exclamation Point Edit

Mr. Lippman orders Elaine to remove excessive exclamation points from Jake's book.

16:13–18:16petty_grievance · social_rule_violation
14 · Jerry's apartment · act2Jerry's Apartment: Termination Letter and Photo

Jerry dictates a termination letter; Kramer slips in the bathroom photo; Ralph reveals mohair allergy.

18:16–19:08misunderstanding · coincidence
17 ▸ 19:33
17 · Monk's Cafe · act3Monk's: George Defends Feeling Material

George argues feeling material is normal; Jerry and Elaine disagree.

19:33–19:57social_rule_violation · double_standard
18 · Monk's Cafe · tagMonk's: Barry's Bankruptcy Revealed

Barry filed Chapter 11; Jerry lost money because Newman failed to mail the letter.

19:57–20:48comeuppance · betrayal
20 · Comedy Club Stage · tagStand-up: Accountants on Drugs

Jerry jokes that accounting requires hallucinogenic support as a legal defense.

21:06–21:56social_rule_violation
03

Same DNA

nearest episodes by gene profile

Episode facts

Wikipedia · Wikidata
Aired
October 7, 1993
Overall
#68
Writers
Larry David · Jerry Seinfeld
Director
Tom Cherones
Viewers
28.4M (US)
Pace
137 words/min · 146 questions

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