Li Mubai transmigrates to the Tang Dynasty with memories of modern accounting and activates the Tang Accounting Assistant System. Though his home is bare, his masterful bookkeeping skills get him out of a rent crisis and land him a job as a clerk in the household division of Chang'an County Office. But the county office's ledgers conceal shady dealings: three sets of accounts contradict one another, and a massive deficit lies buried in old records. He checks them methodically, exposes a corruption scheme involving tax revenues, then investigates the unknown official silver circulating in the Western Market. Amid the currents of intrigue, he uses his ledgers to unravel the mystery.