 Accountant Roy is sentenced to prison because he cooked up balances. He hopes that his companions, who profited from his cheat, will help him to a revision of his judgment. Meanwhile he has to adapt to a life in jail - which works out quite well, especially when he meets the self-conscious convicted thief Jane and falls in love. He starts to woo her. But then, while working in the prison s accounting department, he discovers that the prisoner s accounts are not properly kept. The director tries to keep him in her prison as long as possible.