Subject Matters
Single-panel cartoons do not tell stories, they tell jokes. Concepts such as plot progression, storytelling, and three-dimensional character development are unnecessary. It's all about the punch line.
Single-Subject Cartoons
Some single-panel cartoons use a constant cast of characters to present humor that revolves around a central theme. This would seem to imply that a story would develop around those characters. However, in almost every instance, this is simply not the case.
Having a central theme to your single-panel cartoon is especially useful to beginning cartoonists trying to break into publication. For example, offering a series of single-panel cartoons on the subject of raising children will instantly appeal to magazines such as Parenting, American Baby, and Child as well as newspapers trying to reach that particular demographic. Your worth lies more in your perceived ability to connect with the publication's target audience than in your ability to catch the eye of an editor.
Omnisubject Cartoons
Much more popular are the omnisubject cartoons such as The Far Side, in which any subject may be addressed. These single-panel cartoons are unquestionably focused on humor rather than other facets such as characterization and plot. The only central visual theme is the artist's drawing style. Aside from that, the subject matter may be cavemen one day and teacups the next.
An omnisubject cartoon has tremendous marketing potential. Instead of focusing on demographics, these cartoonists try to appeal to a general audience. Every subject you address is going to appeal to at least a small part of that group, and the others will keep reading for the next time that you find that topic that tickles their funny bone.

