SpongeBob begins the episode by failing the last boating exam of the year which ends after he runs over the French Narrator. Mrs. Puff tells him that he hit another pedestrian. Mrs. Puff, tired of administrating boating exams for SpongeBob, makes SpongeBob take an extra credit exam, where SpongeBob has to write about one thing he learned in boating school. SpongeBob cannot decide, gets nervous, and starts having a spaz attack. But Mrs. Puff, completely tired of SpongeBob, lets him pass anyway. After SpongeBob leaves, Mrs. Puff considers that she has done the wrong thing, and starts feeling guilt. Luckily, she knows that he does not yet have a boat to drive. Later when Mrs. Puff gets home, she opens the door and SpongeBob and his parents are inside with a huge cake yelling "Surprise!" Mrs. Puff, surprised, starts feeling guilty again when SpongeBob's parents thank her for teaching their son how to drive. Then, SpongeBob and Mrs. Puff get a surprise when they see that SpongeBob's parents bought him a brand new boatmobile. Suprised, SpongeBob faints into the cake. SpongeBob's parents take him home. Mrs. Puff realizes she needs to cover this up before anyone figures out she let him skip through boating school.
Later, SpongeBob's parents tuck him into his bed and tell him that he cannot drive anywhere that night. When his parents are gone home, he sneaks out his bedroom window, gets into the car, and falls asleep. Not long after, Mrs. Puff hi-jacks SpongeBob's car and steals it. SpongeBob then wakes up constantly saying "You're not gonna get away with stealing my car" and him and Mrs. Puff start to fight. Then, he finds out that the thief is Mrs. Puff, and then the car crashes into a police car, and Mrs. Puff is arrested and put in jail for a short term. As for SpongeBob, he gets his license taken away.
The fourth wall is broken when the French Narrator is run over by SpongeBob at the beginning of the episode.
SpongeBob and his parents hold a surprise party for Mrs. Puff. When Mrs. Puff enters, a small picture of her standing at the door in the same shot can be seen. In addition, the same picture is seen within this picture. This is an example of a recursive image, one image that is repeated infinitely within itself.
When Mrs. Puff gives SpongeBob his driver's license, he licks it and comments "It tastes just like I dreamt it would". Incidentally, he dreams he holds a drivers license and licks it in "Sleepy Time".
If looked upon closely, SpongeBob has written on his paper, "What I learned in Boating School is how to drive" and if you look in the manga it says pays off.
Although SpongeBob is seen coming out of the radio slot in the car, earlier on in the episode this same radio is shown (when Mrs. Puff is first stealing the boat) it still had a SpongeBob-like appearance before the event occurred.
This is the second time Mrs. Puff goes to jail. The first was in Hall Monitor.
MY LEG: SpongeBob crashes into the table just as somebody having a birthday party in Mrs. Puff's fantasy.
Apparently, Mrs. Puff has given a student a drivers license before, and it ended in mayhem, like SpongeBob, as she said "I'll have to move to a new town, open a new boating school, with a new name! No. Not again."
A scribbled out word that says "Pat" can be seen at the bottom of SpongeBob's paper.
The radio station that SpongeBob hosted was called "K.R.U.D". (Crud)
In the Cine-Manga version of this episode, the scene between SpongeBob being kicked out of the boat and Mrs. Puff turning on the SpongeBob radio was cut out for some reason.
It is the first and only time you see the French Narrator.
In the episode SpongeBob says his first line (in the episode) "What happen?" but to some people it looks like SpongeBob saying "Whapping".
SpongeBob's wallpaper on his room looks so different.
Mrs. Puff said that SpongeBob had -224 points during the test, but later she says the final score was 6 points, despite his score should have decreased.
In the scene where the cops look at the boat, it is downhill, but when the boat comes towards them it goes off a cliff. When it focuses on the cops again, it is back downhill, making the boat look like it got into the air from nowhere.
Even though it is the final boating school exam for the year, SpongeBob says that he will see Mrs. Puff next Tuesday. However, it is possible it was the last Tuesday of the year.
There are candles on top of SpongeBob's bedposts that are lit. When SpongeBob's mom turns the lights out in his room, the candles go out too.
In this episode, SpongeBob's room is missing his clock, the top part of his bed, and has a new wallpaper.
When SpongeBob climbs inside Boaty, he is wearing socks. Although, seconds before, his socks fell on Boaty's floor.
Boaty is much wider than Mrs. Puff's front door, though it still ends up in Mrs. Puff's house.
After SpongeBob and his parents leave her house, Mrs. Puff says, "I gotta move out of town and change my name!...No, not again." This implies that she has actually done so in the past which means that Mrs. Puff might not even be her real name.
When SpongeBob is being grated by cheese graters, his eyes come out the graters twice.
When Mrs. Puff yells, "Extra Credit!", runs to SpongeBob with his unicycle, and leads him back into the classroom, the unicycle disappears.
When Mrs. Puff imagines the news report on the destruction caused by SpongeBob, it says "Live", but at the end the of the report, when SpongeBob runs over the reporter, the reporter says "let's not use that take..."
In the scene where SpongeBob is doing the extra credit, Behind Mrs. Puff's desk has books. If you have this episode on DVD, pause it where it shows Mrs Puff at her desk. The books are poorly colored.
The cliff that the police car is parked next to disappears in the next shot.
When SpongeBob goes to Boaty, he has casts on his head. In the next shot when he is out the window, his head casts disappear from here to the rest of the episode.