Mr. Krabs has SpongeBob and Patrick paint the inside of his house, with a strict rule not to get paint on anything besides the wall because the paint is permanent. But they accidentally spill paint on Mr. Krabs' first dollar.
This episode is a training video for new employees of the Krusty Krab. The video goes over the basics of being an employee, such as: good hygiene, clean work area, being a good employee, and dealing with the customer. And, of course, the unforgettable POOP session.