Cooking the Books

S1, E1: After his accountant flees from the police, Bernard is faced with the daunting prospect of doing his own taxes, and resorts to pairing his socks, getting drunk with door-to-door evangelists, and trying to seriously injure himself since it will allow him to defer his tax return. Manny, an accountant, enters Black Books for the first time in order to buy the The Little Book of Calm on his way to work and, against all odds, manages to swallow it. Fran is bedevilled by a weird, unfathomable sphere that isn't actually 'a bald furby'. Naturally, chaos ensues. At the end of the episode, we find out that Fran's sphere is actually a lighter which Manny demonstrates.