The cartoon begins as Huey, Dewey and Louie visit their wealthy Uncle Scrooge McDuck in his bank vault and explain that they want to deposit their money, which totals a considerable $1.95. Scrooge discusses the history of money, explaining that ancient Roman soldiers were paid in salt that was called "salarium," which lead to the phrase "worth his salt" and where the word "salary" came from. He then adds that a Spanish piece of eight is made up of smaller "bits," and that ancient Greekobols were tiny enough to be carried in the mouth, thus the phrase "cough up." Scrooge also shows his nephews a large stone wheel from the Island of Yap and going even further back in time, he explains that earliest cavemen attempted to trade goods with one another but soon realized that they "needed money," or a stable standard of value at which to price different items. Many different objects of silver, copper, bronze and gold were used as currency until eventually coins and paper bills were invented, and cheques and credit cards came along when it became impractical to carry one's cash around at all times. When the nephews suggest simply printing "a few billion more dollars," Scrooge explains that a billion is actually far more than they think and that making more money would lead to dangerous inflation. He describes that it's what you can buy with what you've got is what counts, and that it's a question of economics, and how one must balance one's budget like the pieces of a pie to live comfortable, adding that income tax pays for everything from schools to roads and must be factored in as well. He clarifies that his enormous vault holds only "petty cash" and that money must circulate "like ocean currents" to keep the world moving, and advises his nephews to invest their money very wisely to make it grow. He then agrees to deposit it for them - for a 3¢ fee. Scrooge concludes that investing wisely is an art.
Scrooge McDuck and Money is Scrooge McDuck's first animated appearance, apart from a brief cameo appearance on the Mickey Mouse Club television series. It was also one of the first cartoons that the studio released after Walt Disney's death. Animation historianJerry Beck suggests that this short film was likely attached and released theatrically with either The Adventures of Bullwhip Griffin, The Gnome-Mobile and The Jungle Book.
