Xu Shen was originally an accountant in a modern company who reconciled accounts until late at night. When he opened his eyes, he became a prisoner on death row in the Ming Dynasty. He will be executed at noon tomorrow. In a desperate situation, he awakened [Account Book Insight] and could see through the loopholes in the account books and the flow of funds. He started with the loopholes in the forged "Tongwa" account books in exchange for a postponement of questioning. Later, he was targeted by Qianhu, and entered the game as a "foreign worker". He peeled off the list of house raids, the secret accounts of the Weaving Bureau, the salt monopoly, and the misappropriation of military pay. The investigation went deeper and deeper, and he uncovered the chain of interests of the Ministry of Punishment, the Ministry of War, and the Dongchang who were fighting for success and powerful officials and party members. Xu Shen survives on the edge of a knife, using "checking accounts to break the situation" to climb up, while saving his life in the whirlpool of power, overturning the case, and turning over, and finally faces the life and death duel between the core forces of the court.