Mortomley's Estate: A Novel Vol. I is set in the late 19th century and follows a public accountant who navigates the complex world of bankruptcy and the moral challenges it presents. The story is rooted in the financial struggles of a character whose personal and family troubles intertwine with the harsh realities of a growing, morally ambiguous business class. The narrative opens with a portrayal of the accountant's character, reflecting on his long career and the mounting pressures surrounding bankruptcy, particularly the financial troubles of an influential family. The accountant's cynical views on foreign business dealings highlight the social attitudes of the time. The novel sets the stage for exploring the tensions between personal integrity and financial survival, with characters grappling with issues of wealth, societal expectations, and moral choices. Against the backdrop of city life, the unfolding drama delves into the interpersonal complexities that emerge in a world driven by economic ambition and the inevitable consequences of financial ruin.