This makes Zhang Zhaohua see that today's four-column method is undoubtedly single-entry bookkeeping, but when she paid attention to the calculation method, she found that this method was actually different from that of the Tang and Song dynasties, and had the early form of double-entry bookkeeping. Because for cash receipts and payments, only one cash counterparty is recorded, which is a single-entry accounting record, and two transfers for non-cash transactions are recorded, which is a double-entry accounting record.

The focus of the accounting records is on the "daily clearing book", this kind of book is also called the flow account, the account book is registered vertically, each account page is divided into two bookkeeping positions, the top is called the receiving party or the coming party, used to register all the incoming accounts, and the lower is called the paying party or the going party, which is used to register all the going accounts, referred to as "up and down" or "coming high and going short".

For example, if 100,000 stone of grain is allocated to the Fangshan reserve militia, this business should be recorded in the general book of transactions as "Fangshan goes to grain 100,000 stone". In this way, the method of "flow balance" is adopted. That is, every ten or half a month, through the basic formula of the "four-pillar settlement method", the balance of the current cash in the current period is calculated on the "flow account", and then checked with the actual amount.

"Dare to ask Niangniang," the deacon of the account room saw that Zhang Zhaohua's newly built account book was different, so he asked: "What should this deposit mean?"

Zhang Zhaohua's account book is in the same format as the four-pillar method, but the accounts are divided into income, payment, deposit, and deduction to reflect the increase and decrease of income, expenses, assets, and liabilities, as well as the balance between them.

"This is called the combination of heaven and earth," Zhang Zhaohua was very interested in teaching again: "Entry refers to all income, payment refers to all expenditures, deposits refer to assets, and should refer to liabilities." The relationship between the four is that the addition is equal to the deposit and payment, or the entry and reduction is equal to the deposit and subtraction. That is to say, at the time of checkout, the deposit is greater than the payment or the deposit is greater than that, which is the profit. ”

This kind of accounting method is Zhang Zhaohua according to the auditing principles of later generations, on the basis of the principle of "four-pillar settlement method" designed an accounting method suitable for private business, the first to use in Zhang Sheng's shop, this method is not difficult to learn, and after learning to do not want to use other accounting methods. Rise to the current Qingyuan number regular settlement, into the store's account room, nothing else to learn, first to learn this kind of accounting, Zhang Sheng will be in, paid, deposited, the balance of the account, respectively, the preparation of the settlement and the deposit of the book, and the profit and loss of the book, the balance of the book, so this kind of accounting, also known as the "heaven and earth" accounting method.

Because the four words "enter and deposit" are actually not her original, but the words picked out in the book of Song people's auditing, Zhang Zhaohua directly told them about the expenditure and balance, and they didn't understand it very well, but when it came to the payment and the person who settled the account, he naturally understood.

Zhang Zhaohua talked about it roughly, and the female account room from the silver building chattered more in detail, compared with the current common accounting method, this new accounting method can quickly and clearly see the profit and loss, when the four pillars, the income is greater than the payment, the deposit is greater than the profit, and the reverse is the loss. The two are calculated in parallel, and the difference must be equal, if not, it indicates that there is an error in bookkeeping - and today's accounting method, from the accounts and accounts to the general settlement book, the main thing is the person owed, the person owed, and the item of the person owed, and does not pay attention to the purchase and sale of goods and the expense items, so the number recorded in the general settlement book can not be balanced, but can only be used by the inventory method.

After the account was settled, Zhang Zhaohua began to work on the affairs of the people, she saw that the officials of the Beiping Political Division, did not dare to provide constructive suggestions on the chapter, so she sent Wang An to the political envoy, and asked Guo Zi to write the proposed words on the ticket, paste it on the chapter, and attach the book to submit.

"You see," Zhang Zhaohua pointed to the thin seal on the piece of music, and said to Gao Chi: "These small notes they wrote are just a preliminary opinion for your reference after all, and the final decision is still up to you. ”

Gao Chi soon discovered the usefulness of this method, and the masters of the Shizi Institute also quickly saw the efficiency of the review of the chapters, and they called this method "ticket drafting", because the use of small tickets and ink books on it, to write the answers, so this system, which was formed decades later, has been advanced to the third year of Jianwen.

"Look at your dozen copies," Gao Chi commented on the recital next to him, and Zhang Zhaohua sat next to him and watched: "It's all Guo Zi's ticket, you can't always use one person's, this will actually invisibly divide the high and low among these officials." ”

Gao Chi saw that this was really the case, but said helplessly: "Guo Zi is proficient in government affairs, and others like Mo Lin and Lu Zhen are all adjudicators of prison and etiquette, so they have to rely on him." ”

Zhang Zhaohua said: "Then expand the number of people involved in the secret, and include the masters of the Shizi Institute, and on top of each piece, there must be at least four or five different small tickets for you to choose from." ”

Gao Chi smiled and said: "How is it possible, the official office of the chief secretary is far away from the palace, it is not practical to let Guo Zi and them come to the palace, or let the masters of the Jishan Institute go to the official office." ”

"So we have to find a place," Zhang Zhaohua said, "so that everyone can sit in one place and review the music." ”

She said that when she saw Gao Chi's face tired, she said, "You go to sleep! The rest of these pieces are all trivial, I'll help you read them." ”

Gao Chi was indeed very tired, lying on the bed and admonishing a few words, and soon fell asleep. Zhang Zhaohua moved the piece out, sat on the couch, turned on the light, and watched it slowly.

The first book is the report of the autumn prison in Daxing County and Miao County, Zhang Zhaohua saw that there was no problem, and then approved "what is requested", and the second book was written by Lu Zhen, Zhang Zhaohua first saw the signature on the question book, and couldn't help but pause slightly.

Lu Zhen is a person who belongs to the Judicial Division, and his ability to adjudicate general affairs is not as good as Guo Zi, and she is not at ease with her own work, she remembers that this person's last chapter was "Please Prepare for Armed Forces to Strengthen the State", in this book, Lu Zhen wrote, "...... Boost the weak spirit, strictly investigate whether there is any effect, and reward and punish the hearts of the soldiers. ”

The words in this recital, to put it bluntly, are fake and empty, no substantive suggestions were made, most of what was said was false, and Lu Zhen was a person who had never been in contact with the military at all, Zhang Zhaohua knew why he wanted to play such a recital - because now that Fang is heavy on military affairs, Lu Zhen always has to brush up on the sense of existence here in King Yan, otherwise how can he still remember this person?

At that time, Gao Chi's instructions were: "Reading Qing's performance, they are all deeply concerned about current affairs, and they are loyal to the country." Gao Chi also lied.

Zhang Zhaohua flipped through Lu Zhen's recital, but saw that he didn't say anything about the armament this time, but inexplicably said something at the three-year ceremony of Emperor Taizu Gao, and the prince did not exchange the crown for a ceremony.

According to the regulations, after the sacrifice is completed, the crown should be put on immediately and the ministers of the kingdom should be met. It's just that Gao Chi was sick at that time, and the weather in May was very hot, and after he finished the sacrifice, he still met with the officials of Beiping in his regular clothes.

Lu Zhen quoted a bunch of etiquette words in the song, and Zhang Zhaohua read it three times in a row, and he didn't know what he was going to say. You say that he criticizes Gao Chi, but it doesn't seem to be, and you say that his main purpose is to establish etiquette, but it doesn't seem to be.

The more Zhang Zhaohua couldn't understand it, the more she wanted to know in her heart, she finished approving all the other pieces, took out this one again, and read it word by word, but she still didn't understand.

The next morning, Gao Chi got up and read it, and didn't think about it, saying that Lu Zhendong often said something vain and floating, but Zhang Zhaohua felt that this book was a little mysterious, as if there was a temptation in it, but she couldn't guess it - after breakfast, Zhang Zhaohua handed over this book to Han Dong, and asked her to leave the house and send it to Zhang's house for Wang Du to see.