Chapter 67 The head of the accounting office makes false accounts
Ma Xiuying analyzed: "First of all, Xiao San said that Master Shen felt that there was a problem with this year's income and wanted to find the head of the account to reconcile, but the head of the account room disappeared; Pen | fun | pavilion www. biquge。 info”
"What's wrong?" Shen Wansan didn't understand the suspicion.
Yao Tianxi had already heard the meaning of Ma Xiuying's words, "Little San, do you remember the time when you were robbed by thieves, at that time, Uncle Shen was so anxious that he had no master, and while begging the official to save you, he asked people to search for you everywhere, and my family has been asked several times......"
"I know that at that time, the whole city was searching, and there was a lot of commotion, forcing those thieves to hide me in the coffin and transfer, but fortunately I met Ma Xiuying and them. ”
"The problem is here, when ordinary people encounter a family member missing, if they can't find anyone, they will ask for help from the Yamen neighbors, but you said that the family of the head of the accounting office did not report to the official and did not look for someone to pester Uncle Shen, and in the end, Uncle Shen reported to the official and gave them money, so they were willing to give up. When you think about it, they don't seem to care about the disappearance of the bookkeeper. ”
Shen Wansan suddenly realized, and at the same time did not forget to praise himself, "Yes, I always felt that my father should not give them silver for nothing, it turned out that it was not that I was stingy, it was that I had already noticed that something was wrong, I was so smart." ”
"Huh!" Ma Xiuying and Yao Tianxi were both speechless at Shen Wansan's cheekiness,
Shen Wansan continued to speculate, "In this way, there is really something wrong with the head of the accounting room, maybe he is greedy for my family's money, deliberately hid it, and let his family make trouble, so it will not be good, even if he finds any problems in the future, my father can't investigate it." Soon he remembered something, and immediately reversed his guess, "But I have calculated with my father, and the accounts he made are all right, it should not be because of this reason." ”
"It's too easy to make fake accounts. Should your family's annual income be reported to the imperial court truthfully, and the taxes will be paid as usual?" Ma Xiuying looked at Shen Wansan with a smile.
Shen Wansan was not angry, so the fool truthfully reported his income to the imperial court, and honestly paid taxes according to the routine. The imperial court collects all kinds of harsh taxes and miscellaneous taxes every year, and if his father doesn't hide his personal interests, the whole family can only drink the northwest wind.
Ma Xiuying didn't delve into this sensitive topic, and instead said: "If you don't disappear sooner or later, it just so happens that Master Shen wants to check the accounts and this person is missing, so I suspect that his disappearance has a lot to do with Master Shen looking for him to account for him." ”
Shen Wansan was skeptical, "Maybe he really has something else to leave?"
"It's hard to make up your mind now, maybe he really has something to leave temporarily, and he will appear in a few days; maybe as Xiao San said before, he and his family colluded to conceal his greed for ink; maybe he had an accident and was even killed...... "Ma Xiuying has rich experience in solving cases in her previous life, and she will take any situation into account when analyzing the case," Personally, I prefer the latter two possibilities, because as the New Year approaches, normal people will not go out under normal circumstances, and a big living person will not appear for several days, either hiding by himself or there may be an accident. ”
"Wouldn't it?" A small matter was analyzed by Ma Xiuying so many possibilities, and Shen Wan was all three big.
Yao Tianxi said solemnly: "Little San, you can't take this seriously, I think Miss Ma's analysis is very reasonable." ”
"In this case, you can show me the ledger made by the head of the bookkeeper, and we will first judge whether his disappearance has anything to do with the ledger. Ma Xiuying is very confident. In her previous life, when she was investigating economic cases, she specialized in studying the bookkeeping process with an accountant. Similar methods such as altering accounts, maliciously changing accounts, making false accounts, improperly posting accounts, not recording business, inconsistent accounts, inconsistent account certificates, inconsistent account sheets, twitching account pages, destroying account books and records, and settling accounts in advance cannot escape her keen eyes. She believes that no matter how complicated Shen Wansan's account book is, it is not as complicated as the account book of an international money laundering company.
"My dad won't say yes. Shen Wansan looked very hesitant. He has no doubt about Ma Xiuying's self-confidence, Ma Xiuying can tell the amazing business experience, and it should be no problem to settle accounts. It's just that the ledger involves the secrets of the family, and it really can't be shown to outsiders.
Ma Xiuying glanced at him, "You won't sneak it out, I only check the account books, and other things have nothing to do with me." I also count on you to get rich, and I will not do anything that harms the interests of your family. ”
"Okay. Shen Wansan also wanted to know if the disappearance of the head of the account office really had something to do with the account book, and his family's business was guessed by Ma Xiuying eight out of ten, and there was nothing to hide, and more importantly, he knew Ma Xiuying's identity, an orphan girl who was fostered in someone else's house had no ability or need to go against the Shen family.
The next day, Shen Wansan took the account book to Qingfeng Yuan, the account book was one book a month, and the twelve account books were stacked together one wheel high, and I don't know how Shen Wansan stole it.
At this time, the ledgers are all written records, and Ma Xiuying is dazzled by a long list of accounts, Mo said to find out the clues, it is very good that she can sort out each income and expenditure record. She simply made a table herself, replaced the written accounts with Arabic numerals, and then checked them with double-entry accounting.
The Song and Yuan dynasties have passed on Arabic numerals, but because there was a number called "chips" at that time, it was more convenient to write, so Arabic numerals had not been popularized and used in time in the Central Plains. Shen Wansan was not surprised to see that this Arabic numeral accounting method had been used, but he was surprised that Ma Xiuying was very skillful in using it, even faster than he planned to use it. In particular, he wanted to calculate one account at a time, but Ma Xiuying added several accounts together to calculate, and the result was exactly the same.
The first four account books Shen Wansan and Ma Xiuying can match the numbers, but there is a problem with the fifth account book, and the amount calculated by Ma Xiuying is a full two hundred and twenty taels less than Shen Wansan. Both of them checked the calculations again, but the results were still different.
"You must have miscalculated. Shen Wansan firmly believes that his method of calculation is correct.
"No, I transcribed and checked it from the ledger. Ma Xiuying put down the pen and picked up the account book to look at it carefully. Looking at it, the corners of her mouth hooked, pointed to the account book and said: "Look here, 'In May, I bought 500 stone white rice for 350,000 wen, and sold 500 stone white rice for 425,000 wen in July,' It seems that 500 stone rice earned 75,000 wen as soon as it goes in and out, but have you noticed it, one is medium white rice and the other is upper white rice, I think the actual purchase price of medium and white rice should be much cheaper than that of white rice, and the head of the account office mixes the two kinds of rice into a book, so where does the difference between these two kinds of rice go?"
Shen Wansan's face turned pale instantly, if Ma Xiuying hadn't pointed it out, he wouldn't have thought that the head of the accounting office was making a fuss about the difference between the two kinds of rice, no wonder his father felt that the income and expenditure were wrong, but he couldn't find the reason.
"Let's look at the other ledgers. Ma Xiuying put aside the problematic ledger and picked up another ledger to check. It's not that I don't know, I'm shocked, and the mistakes in the back account books are more serious, and each book has a phenomenon of inconsistent account certificates, mostly appearing on the goods with price differences such as rice, flour, oil, and meat, and there are even traces of account changes.
Yao Tianxi frowned, "It seems that this account manager is greedy for a lot of silver. ”
Ma Xiuying didn't know the specific price difference between rice, flour, oil and meat, so she asked Shen Wansan to calculate it.
Shen Wansan didn't speak, he checked the calculations by himself, and it took half an hour to raise his head, and he said in disbelief: "There are about seven or eight thousand taels." ”
"Seven or eight thousand taels!" Ma Xiuying and Yao Tianxi couldn't help but gasp. Ordinary small households can live for a year with dozens of taels or even a dozen taels of silver, and these seven or eight thousand taels are simply an astronomical amount for Ma Xiuying, and the head of the account office is really greedy. At the same time, Ma Xiuying also has a deep understanding of the wealth of the Shen family, and a manager of the accounting office can find out thousands of taels when fishing in troubled waters, and it is really not an empty word that the Shen family is rich.
Shen Wansan gritted his teeth, "I can't imagine that my father trusts him so much, and he would do such a thing! I'll go back and tell my father right away!"
"Wait," Ma Xiuying stopped Shen Wansan, "Now we are almost certain that his disappearance has something to do with this money, and the top priority is to find him." You first investigate his personal information and his family information, and then we will discuss the next step. ”
"If you are looking for something, you will call my father to report directly to the official when you go back. ”
"Don't, in case something happens to this person, your father will report directly to the official and startle the snake, and the person who harbored the silver pushed the matter to the dead, who do you talk to, thousands of taels of silver are also wasted, why don't you let me try it first." Ma Xiuying finally found a little fun in solving the case, and she couldn't be ruined by Shen Wansan.
This matter is a big matter, Shen Wansan didn't dare to agree easily, "I want to go back and discuss with my father." ”
Ma Xiuying took a step back, "That's it, I won't stop your family from reporting to the official, but you give me a copy of the information of the account manager's family, and I'll try to find out if this person can be found." ”
The next day, Shen Wansan appeared in front of Yao Tianxi and Ma Xiuying with an unhappy face, "My father has already reported to the official, and the government wants the head of the accounting office, and he also arrested his family for interrogation, but the family insisted that he had disappeared a long time ago." The government could not find any evidence, so they had to release his family. ”
"What should I do?"
"Wait for the news, when will I find the head of the accounting office, and when will I be able to try the case. ”
"It's better for us to verify the news ourselves. Ma Xiuying rolled her eyes, and Shen Wansan still didn't trust her. In fact, she doesn't want to think about it, who would believe that her little girl would solve the case.
"The junior can inquire about the family information of the account manager. Yao Tianxi chuckled, Ma Xiuying's willingness to come to Qingfeng Garden made him feel a lot happier, even if he couldn't find anything, he was willing to spend more time with Ma Xiuying.
Shen Wansan held the mentality of a dead horse as a live horse doctor, and told the family situation of the head of the account in detail, "This person's name is Zhang Dazhi, and he also has a younger brother named Zhang Dayong." Zhang Dazhi's father used to be a talent in our town, but later he died of illness, leaving him to rely on his young brother and old mother for his life. Zhang Dazhi had been admitted to the Tongsheng exam before, and he didn't even get admitted to Xiucai for a few years, during which his mother also died, and his family was completely ruined to work at my house, because he could write and calculate, my father let him do the accounts, and he did it for ten years, which won my father's trust, and he was promoted to the head of the account office two years ago. Zhang Dazhi married a daughter-in-law, Yan, and it was his younger brother and wife who came to make trouble this time......"