In its introductory episode, SpongeBob and Patrick are playing Certified Public Accountant they think the game is too boring, so Patrick decides to invent a game. First, he decides to create games such as Tic-Tac, Rock Paper Butter, and Whose Rope is Longer, and allows Squidward to test out his game. After all, those games are failures. He decides to go ask Sandy for advice, and she suggests using elements from other games he likes and begins to start researching. Thus, Patrick! The Game is created. However, the game is destroyed by Squidward, due to his anger about him losing the game.