Selling Out/Funny Pants - S4-E5
Continuity mistake: In "Selling Out", at the end, all the customers leave the Krusty Krab. But when the Krusty Krab floods, the place is packed with customers.
Selling Out/Funny Pants - S4-E5
Continuity mistake: In "Selling Out", Mr. Krabs hears the footsteps of many customers approaching and the shot shows the entrance to the Krusty Krab from the inside, with no one in sight. When Mr. Krabs tells the guys that they're coming, it shows Squidward in a few shots mopping right in front of the doors, even though he wasn't seen there previously.
Selling Out/Funny Pants - S4-E5
Audio problem: In "Selling Out", Mr. Krabs explains to Spongebob that he's retiring. When he says "bowls of fruit", his mouth doesn't match the movements.
Selling Out/Funny Pants - S4-E5
Continuity mistake: In "Funny Pants" when Mr. Krabs tells SpongeBob to touch the money the anchor on the door is yellow. In the next shot, it is red, like it is in other episodes.
Selling Out/Funny Pants - S4-E5
Continuity mistake: In "Selling Out" when the Krabby O'Mondays is just about to flood, SpongeBob and Squidward have their Krusty Krab hats on. About ten seconds ago, they had their Krabby O' Mondays' hats on.
Plot hole: After being spared, Medieval Sandy announced that she will help in the defeat of medieval Plankton. How did she know what they were planning?
Enemy In-Law/Mermaidman and Barnacleboy VI: The Motion Picture - S4-E7
Continuity mistake: Patrick turned out to have put the lens cap on the camera before they started to film. But when the first scene was being filmed, there was no sign of the lens cap on the camera. There was also no sign of the lens cap on the camera when the Pearl "Boatmobile" fell off the cliff.

Enemy In-Law/Mermaidman and Barnacleboy VI: The Motion Picture - S4-E7
Other mistake: Plankton's phone doesn't have a 0 button on it.
Patrick SmartPants/SquidBob TentaclePants - S4-E8
Continuity mistake: SquidBob TentaclePants: When the mixed-up SpongeBob and Squidward come out of Sandy's matter transporter, Squidward's arm is on the left, and SpongeBob's arm is on the right. Later on at the Krusty Krab, in the shot after Mr. Krabs tells both of them, "Alright, that's it!", we can see that both arms are SpongeBob's, when the left one is supposed to be Squidward's. (00:17:42)
Patrick SmartPants/SquidBob TentaclePants - S4-E8
Plot hole: In 'Patrick SmartPants' Patrick lost the top of his head after falling off a cliff, but Spongebob put it back on. Suddenly Patrick's intelligence skyrocketed, but wanted to return to his former self in the end of the episode. To do this he re-enacted his fall, but it was unsuccessful. They eventually figured out that Spongebob had in fact not put on Patrick's head, but a 'brain collar'. How did Patrick posses his memories throughout the 'intelligent phase' despite not having his own head (and brain)?
Patrick SmartPants/SquidBob TentaclePants - S4-E8
Continuity mistake: When SpongeBob and Squidward are combined, Squidward's arm is on the left and SpongeBob's arm is on the right, and that's how it is the whole time. Except in one shot, the shot of SpongeBob's head after Squidward says, "yellow freak." Look at the bottom and you'll see two SpongeBob arms, when the one on the left is supposed to be Squidward's.
Krusty Towers/Mrs. Puff, You're Fired - S4-E9
Continuity mistake: When the rocks fall out of Patrick's suitcase, the rocks change number and position between the 3 shots.
Krusty Towers/Mrs. Puff, You're Fired - S4-E9
Continuity mistake: When the fish is at the front desk of the Krusty Towers, there is a silver bell on the desk. When Patrick arrives, there is no bell. Then Mr. Krabs puts Squidward in his place, and the bell is back, but has moved to the opposite side of the desk.
Ghost Host/Chimps Ahoy - S4-E10
Continuity mistake: In "Ghost Host", Spongebob rips off a bit of sponge and drops it on the ground. Two shots later, his head is back to normal and the sponge on the floor is gone.
Ghost Host/Chimps Ahoy - S4-E10
Continuity mistake: In "Ghost Host", the Flying Dutchman is falling down the side of a cliff. When he lands on the ground in the next shot, the cliff is gone.
Ghost Host/Chimps Ahoy - S4-E10
Continuity mistake: In "Chimps Ahoy", a robot is lying down on a log. The robot gets up and peels the banana one of the chimps was holding. In the next shot, the log has completely disappeared.
Ghost Host/Chimps Ahoy - S4-E10
Continuity mistake: In "Chimps Ahoy", Spongebob removes a helmet he was wearing and holds it in his hands out of frame. In the next shot, the helmet is missing and not on the ground.
Plot hole: In "Once Bitten", Mr. Krabs never unlocks the doors to the Krusty Krab, but at the end of the episode, Squidward enters with no problem.
Suggested correction: Maybe Squidward has a key to the Krusty Krab that Mr. Krabs doesn't know about.
He could still have a key, but we don't see it.
Whether or not Squidward owns a key to the Krusty Krab is beyond the point of the mistake here. The point is that Squidward is able to walk into the Krusty Krab despite the doors being locked, and he doesn't use a key or anything else to unlock them. He just pushes them open.
Maybe the doors were not locked properly.
Continuity mistake: In "Once Bitten", Mr. Krabs is holding a key, about to unlock the doors to the Krusty Krab, when a customer stops him. Two shots later, the key is missing from his hands.
Continuity mistake: In "Once Bitten", there is a keyhole on one of the doors to the Krusty Krab. Several shots later, the keyhole disappears.