Apotheosis Begins with Tai Chi

Information about the Skill appeared. As if divinely inspired, Chen Cheng had reached perfect Entry Level mastery. He could now flawlessly take over all of the store’s accounting, both without error and with the ability to detect and expose any mistakes.

Looking back at Shen Mi’s explanation now...

’She’s like those students from my past life,’ Chen Cheng realized. ’The ones who could recite formulas and theorems by heart but whose grades always hovered around average.’

When she followed established procedures, she was methodical and precise.

But when faced with mountains of ledgers, a dizzying array of receipts, and the tangled reality of auditing—all requiring comprehensive judgment and flexibility—she was completely out of her depth, often at a total loss.

’No wonder that old fox, Zhang Gu, had her wrapped around his little finger.’

”Master, I’m ready.”

Chen Cheng spoke up. ”Let me give it a try. You can watch, and if you think I’m up to it, we’ll go from there.”

”Alright. Go ahead. I’ll be watching closely.”

Shen Mi nodded, her eyes turning to Chen Cheng, her anticipation plain to see.

Chen Cheng began to work, and the entire process was silky smooth.

Shen Mi and Granny Ding stared intently, their four eyes never leaving Chen Cheng. They tried to find any hint of unfamiliarity or error but were stunned to find they couldn’t pick out a single flaw.

Shen Mi even felt that watching Chen Cheng work on the ledgers was like watching a master chess player—his calculations profound, his moves precise. It was a pleasure to behold.

As a semi-accountant herself, any lingering doubts she had about Chen Cheng’s ability had completely vanished.

However, there were still parts of the accounts she couldn’t understand and needed to ask him about.

”Chen Honored Elder, could you pause for a moment? Allow me to ask you something...”

Shen Mi leaned forward, the astonishing curve of her large chest hanging low.

Her fingertip tapped lightly on the ledger as her voice softened, taking on a subtle warmth.

”Look at this page. There are three procurement expenses and two credit sale entries. After the month-end accounting, why do the books show a loss of seven mace of silver out of thin air? I’ve checked it several times, and it still seems strange.”

”Master, look here.”

Without a second thought, Chen Cheng pointed to two other seemingly unrelated entries.

”This expenditure of Two Hundred Wen for hemp rope was mistakenly recorded under miscellaneous expenses instead of cost of goods.”

”And this one—the three mace of silver for cart repairs—was recorded twice.”

”...So that’s what it was!”

Shen Mi’s eyes widened in sudden realization, and she nodded emphatically.

After a pause, she pointed to another spot where a water stain had smudged a number, making the ink blurry and illegible.

”And this amount, Chen Honored Elder, how did you determine it was four taels and seven mace?”

”That’s simple.”

Chen Cheng’s tone was matter-of-fact as he casually flipped back through the ledger.

”Go back five, seven, and eleven pages. You’ll find purchase records for the same batch of linen. The unit price and total quantity can be cross-referenced.”

”From there, you can extrapolate. Factoring in the inventory changes for the period, you can confirm the amount is four taels and seven mace. It also reconciles perfectly with the surrounding entries.”

”Oh—”

Shen Mi gasped, the light in her eyes growing even brighter.

Afterward, she brought up several other lingering questions she had.

Without fail, Chen Cheng cut straight to the heart of each issue. With just a few words, he dispelled her confusion using flawless logic and conclusive evidence.

By the time all her questions were answered, the way Shen Mi looked at Chen Cheng had completely changed.

Astonishment, admiration, scrutiny, and speculation swirled within her gaze before finally settling into a single, brilliant light.

It was the look of someone who had discovered a rare talent and deeply appreciated its value.

In her eyes, Chen Cheng’s accounting skills were in no way inferior to those of the cunning, veteran accountant Zhang Gu.

In fact, with his unique insight and efficiency, he was even better. Far better!

’This is a true blessing in disguise,’ she thought. ’I’ve really struck gold!’

”Chen Honored Elder, I would like to formally hire you as the store’s accountant. The Monthly Allowance will be five taels of silver, the same as Mr. Zhang.”

Shen Mi paused, deciding to give the old accountant a final shred of dignity and an easy way out.

”As you know, Mr. Zhang is getting on in years and has been chronically ill lately. Coincidentally, his contract is about to expire... If you’re willing, you can take over starting today.”

”I accept, but I have two conditions.”

Chen Cheng said seriously.

”First, I reserve the right to terminate this contract at any time. Second, I won’t keep regular office hours. When there are accounting matters to attend to, I will come. The rest of my time is my own.”

”It’s a deal!”

Shen Mi didn’t hesitate for a second, sealing the agreement immediately.

Chen Cheng was naturally satisfied with this outcome.

Five taels as an accountant, plus seven taels of Salary Silver from his retainer position, came to twelve taels a month—a stable income of a full twelve thousand coins.

Not counting business owners, this Monthly Allowance alone placed him firmly among the highest earners in the entire South Outer City.

As for whether this would offend Zhang Gu and invite trouble, Chen Cheng had already thought it through.

The answer was no.

Chen Cheng knew Zhang Gu’s background inside and out.

He came from an ordinary background with no powerful backer or connections. He had only maintained his position at the Yongsheng Store through the accounting skills he had spent half his life honing, and his seniority.

Zhang Gu would have to be out of his mind to come looking for trouble with him.

Of course, Chen Cheng wasn’t taking any chances. He had already decided to find some time over the next few days to tail him.

At the first sign of trouble from Zhang Gu, Chen Cheng wouldn’t just sit back and wait.

He would strike first.

...

At dusk, the setting sun was the color of blood.

Inside the rear barracks of the Southern Three Guards Patrol Office, the air was a thick mix of smoke, sweat, and the stench of blood.

The men sent to raid the Red Moon Nunnery had returned in triumph, and the room was filled with a boisterous uproar.

A few of his colleagues slammed their heavy satchels on the table. The CLANG of copper coins and broken silver filled the air as they bragged, spitting as they spoke.

”This trip was damn well worth it! The General’s Imperial Guard did the killing up front, and all we had to do was follow behind, loot the bodies, and chase down runaways. It was like picking up free money!”

”And on top of that, the higher-ups will have to credit us and hand out rewards. Haven’t had a score this good in years!”

”Tonight, we’re going to the Hongcui Pavilion in the Lunan District! Anyone who’s in, let me know! Hehehe...”

The men erupted into another round of cheers, but Zhao Chuan sat alone on a bench near the edge of the room, silently untying his leg wrappings.

His uniform was stained with blood and dirt, the cuffs torn in several places. He seemed completely lost in thought, a stark contrast to the raucous crowd around him.

”Zhao Chaitou, what are you spacing out for?”

A grizzled old constable with a fleshy face sauntered over.

”Heard you led some men into the rear hall. Find anything good? Don’t hold out on us.”

”...Sun Chaitou.”

Zhao Chuan lifted his gaze, the corner of his mouth twitching into a slight grimace.

”What could there be in a hellhole like that? Torn scriptures, rotten meditation cushions... just a bunch of bad-luck junk.”

”Really?”

Sun Chaitou leaned in closer, lowering his voice.

”The rear hall was full of bigwigs. Even if the General’s Imperial Guard scraped off all the meat... it shouldn’t have been too hard for you to get a sip of the soup, right?”