Xiao Ling, a graduate of the Accounting Department of Yunshi University, works as a small accountant in a hotel. Her daily life consists of making vouchers, checking accounts, and posting invoices. She is meticulous, cautious, and a bit socially anxious. Her biggest dream is to submit reports on time at the end of the month. However, a bizarre car accident caused her to exchange souls with Li Fei, the underground emperor of Yun City. When she woke up, the ward was filled with young men with dragon and phoenix tattoos, shouting "Boss" to her. Since then, the underground world of Yun City has welcomed a "gang boss" with a unique style - she can't kill people, but can only do accounting; she doesn't understand the rules of the world, but only understands the provisions of tax laws. The real boss, Li Fei, was trapped in Xiao Ling's body and was stuffed into the hotel's financial department, facing a pile of incomprehensible vouchers and endless reports. Two souls, two worlds, an absurd and wonderful mismatched life begins here.