The drawing shows an older man, who looks like Scrooge from Charles Dickens' "A Christmas Carol," sitting at his desk and counting money. He has a large smile on his face and wears round glasses and a hat. He holds a big coin in one hand while the other hand rests on the desk, which is filled with more coins and paper money.
A big, cushioned chair is behind him, and there are more coins scattered on the floor around the desk. The whole scene is detailed and intricate, with a lot of lines and small sections to color in, which would be engaging for both children and adults.
Overall, the image is suitable for both adults and children, but older kids and adults might enjoy it more due to the level of detail. The small areas and numerous elements require a bit more patience and precision to color effectively.