Pencil Pusher In Training Pillows

". . . and this, my young friends, is the Basell II ratings-based formula to calculate capital levels for retail credit."

"Too bad about old Ainsworth. Published and published, but perished all the same."

"I had all the right answers, but I had them in the wrong order."

'Good girl, Carol - now hands up all those who have lost their pens.'

BOOKSHOP, 'We're pushing our do-it-yourself kit today, sir -- a ream of paper and a dozen pencils.'

'I really wanted to only take accounting courses, but my parents made me take this cartooning class so I would have something to fall back on.'

"You're fired, Withron. I got a terrific deal on a handful of ballpoints."

Cartooning 101: Figure Drawing

'I'm afraid I still have more questions than answers.'

A great new year (for cartoonists).

'Two men having a sword fight with large pen and pencil.'

'Man, I'm age 21 now and so far, I haven't done anything important. Things can't go on like this or I will have to forget my plan to become rich and famous by writing my autobiography at age 35!'

BIC TAYLOR MAKES A HORRIFIC DISCOVERY IN THE CHILLING CLIMAX TO 'PLANET OF THE PENCILS.'

Brain storm

School of Wizardry and Creative Accounting.

We'll take a carpenter, painter, plumber...

'Is that why our games of hide and seek are over so quickly?'

Editor. Short. Sweet.

"I got an A in creative writing. Don't I get credit for creative addition."

Look at it this way, you didn't have to pay all that money in tax, you'd go out and spend it anyway!

"That Melinda Alvarez thinks she's so smart! Well, I've been studying, and I'm gonna teach her a lesson on the test we have today!"

"Sure I know what it adds up to. It adds up to another 'C' for Eddie Goldbeck."

"I'm taking a creative writing class. I turned in my checkbook and got an A."

'The good news is, you write what you know. Unfortunately, you don't know much.'

"Is it my imagination, or does our use of correction fluid increase as people's teeth get whiter?"

Cow cartooning block.

Artist and the artist's model both thinking of the money.

"Hang the expense, Potter. If you need another pencil, order it."

Budget cuts were beginning to bite at the local council

"Why do I need more allowance? Because if you cut me off at 21, these are my prime spending years!"

Office Woman

'I dunno Jim...Accounting just doesn't thrill me like it used to.'

'Where's the spell checker on a pencil?'

What we especially like about these theoretical types is that they don't tie up thousands of dollars worth of equipment.