The Globus textile factories are ruled by the firm hand of the general director Alfred Merhaut, who, however, transfers receipts from the export branch to his secret account in a foreign bank. His system is simple: each clerk working in the department of balances is fired after a short time to keep them from coming across the fraud. Accountant Basek knows no one and nothing other than drudgery and eternal privation, in addition he is transferred to the feared department. In the department of balances he is witness to the firing of his oldest colleague and then the cup of bitterness overflows. Basek makes clear his disgust, and so he loses his job as well. Upon leaving, however, he overhears the director speaking about his fears of an unexpected audit. Basek makes up his mind to act: he steals compromising material and starts to blackmail Merhaut.