Episode one, as most first episodes do, introduces us to the main characters of the script. Possibly intentionaly, it exagerates all of there main character traits far more then any other episode in the series.
Bernard, the shows main character, is shown to be an impatient, bookshop owning, customer dispising, drunken Irishman. Bernard spends the episode attempting to either finish his tax returns, or attempting to avoid them entirely.
Manny, a hairy, bumbling, job hating accountant, comes to the shop to buy "The Little Book Of Calm", and although we dont see the events (they are shown in a flash back in the next episode) becomes Bernards assistance.
Fran is the owner of the arty, new age junk shop next door. She spends the episode trying to figure out what one particularly unusual trinkit from her shop is, Manny unwittingly infuriates Fran by showing it to be a cigerret lighter.moreless





