After transmigrating into the body of a lame, destitute vagrant at the very bottom of the Great Liang Dynasty, Shen Yan finds that his knowledge of mathematics is his only advantage. From running up tabs at a wonton stall, to setting traps in the government offices and snatching profits from immortals, he wields his ledger like a blade. Don't talk to me about cultivating immortality. Have you balanced your sect's books yet?