The film almanac consists of three comedies: "Our dad mayonnaise", "Sentence" and the most famous - "Neptune's Holiday".
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A group of Swedish tourists are on the way to a Russian village to witness the so called 'Festivity of Neptunus', in which the inhabitants take a dive in a hole in the ice. This tradition, however, does not exist at all. The inhabitants try to make a good impression by starting the 'tradition' to please the tourists.
The boy writes an essay at school in which he wants to be like his father - with mayonnaise, i.e. "MNS" (junior research fellow).
After a drunkard crashes his tractor for the upteenth time, the chairman of his collective farm decides to scare some sense into him and announces that he has been sentenced to die.