Eustice Whitman is an accounting professor who cares very little about assets and liabilities but is all about "seizing the day." Jeff Winger enrolls in his class with hopes of an easy 'A' during his first year at Greendale but quickly learns how difficult that seizing the day can actually be. Jeff ultimately impresses Whitman thanks to a surprising kiss with Britta but that would not be his last encounter with him. Whitman would later surface as the coach of the school debate team. Winger ended up joining the team for a tough debate with rival City College. Whitman offered this advice to Jeff: "I always envision my opponent having aggressive sex with my mother." Greendale eventually defeated City College.
