The mistress of the wealthy Wang family is bedridden. Her eldest son is away year-round taking the imperial examinations, so the eighteen-year-old second daughter, Wang Zhiwei, takes on the critical duty, receiving the treasury keys and managing the household's public accounts. The old estate steward, Wang Fu, has managed affairs for twenty-three years, embezzling public silver under the guise of repairs and procurement over a long period. The subordinate stewards have also cultivated corrupt habits of greed and embezzlement. Initially, they all looked down on the young Wang Zhiwei who did not understand accounts, privately mocking and perfunctorily dealing with her.