On her first day joining the family as a new bride, Su Jian is publicly told by her mother-in-law that the money given in exchange for calling her 'Mom' is 200 yuan short. She accepts with a smile but quietly records the missing amount in her ledger. From then on, a lighthearted battle of wits unfolds between the mother-in-law and daughter-in-law. The mother-in-law asserts her authority through family rules, while the daughter-in-law counters every move with her ledger and sewing skills. An unexpected illness and the deed to the old family home reveal the mother-in-law's hidden pain. In the end, a 'Family Ledger' brings healing and reconciliation to the entire family.