Zhou Shoucai, who has managed accounts in the village for over thirty years, is conscientious in his work and insists that every sum of money must be clear in and out. His apprentice, Chen Zhiqiang, returns home to start a cooperative, leading the villagers to sell goods and make money, but Zhou Shoucai's reminders gradually become what everyone sees as a "roadblock to wealth." As the scale of operations expands, accounting problems emerge one after another, and the divergence between master and apprentice deepens. Facing the expectations of the villagers and the requests of his apprentice, Zhou Shoucai firmly guards his principles, ultimately safeguarding the funds for the new agricultural project and allowing everyone to reunderstand the old accountant's sense of diligence.