Jerry, Kramer, and Newman have reason to suspect that their accountant, Barry Prophet, is taking their money and using it to buy illegal narcotics. The three organize a stakeout to confirm their suspicions, while Elaine, who's known Barry since college, denies it. George gets an interview at a company that manufactures women's underwear.
Tropes:
- Accidental Pervert: George loses his job by feeling up his boss's material while waiting at the elevator.
- Asshole Victim: Newman tries to touch a woman's material, and she gets mad at him for it.
- Double Standard: In regards to "feeling someone's material" (that is, rubbing a part of someone's shirt between the thumb and index finger). When a man does it with a woman's shirt, it's treated as the nonverbal equivalent of a death threat (though Elaine's boyfriend Jake Jarmel is somehow exempted from it), but when a woman does it with a man's shirt, nobody so much as raises an eyebrow. On the other hand, Jake is good-looking. George and Newman are NOT, hence the women in question reacting like it's practically an Attempted Rape. It's more of a Double Standard based on looks rather than gender. That might also explain why Jerry takes a beautiful woman feeling his material as a pick-up line.
- Hypocritical Humor: Elaine has previously describes Jerry as a stingy perfectionist who wants everything to be "just so." However, she herself falls into that description when she and Jake Jarmel break up because he didn't include exclamation points in the note he left her.
- Irrevocable Message: Jerry suspects his accountant's sniffing as a sign of drug use and, fearing for his income, writes a scathing letter ending their association. When Ralph, who was delivering pizzas to Jerry's, also sniffs around Jerry and reveals that it's an allergic reaction to his mohair sweater, Jerry tries to stop Newman from mailing the letter. It's subverted when Newman fails to deliver the letter after feeling a woman's material. To top it off, Jerry later finds out the accountant is going bankrupt and wishes the letter had made it.
- Misplaced Retribution: Miss De Granmont is understandably angry about George touching her without her permission, but threatens to fire the executive who hired him unless he fires George, when he had nothing to do with George's inappropriate actions.
- Mistaken for Junkie: Barry, the titular accountant. It turns out to be an allergy to mohair...until it is possible that it may be drugs.
- Serious Business: Elaine (and then other characters) develop a hilariously bizarre obsession with exclamation points.
- Skewed Priorities: Elaine seems more concerned about how Jake wrote a phone message (specifically the lack of exclamation points) than the message itself (her friend having a baby).
- Tempting Fate: Sid Farkus says that barring some unforeseen development, he would hire George. Immediately after Sid says this, George feels Ms. De Granmont's material, which gets him fired.
- Too Many Halves: At the end of the episode, Jerry describes his shirt as "half silk, half cotton, half linen".
