Develop a premise for the comic, including setting, characters and a basic storyline. You don't have to finalize anything at this point and can revise your comic as you proceed. Indeed, the twists and turns of serial comics that unfold over time are one of the assets of the art form.
Divide the page into multiple panels. You have a lot of leeway in this area, but for a basic design, use four panels of equal size. Use a ruler and pen to measure and separate the panels by straight line.
Sketch out in pencil the content of your four frames. Draw the characters, add backgrounds, fill in details and remember to include bubble dialogue boxes if your characters are speaking.
Fill in the dialogue boxes using a lettering template to keep your handwriting even and uniform.
Go over the pencil lines in ink once you are satisfied with the pencil sketch.
Fill in color with brushes, paint or colored ink, if you want color for your comic. You can also leave it in black and white.