After Wan Niang finished remembering the table she had drawn, she looked at Cai's shopkeeper's account book again, then looked at the two of them and said, "Okay?" ”

"Hmm. Pen @ fun @ pavilion wWw. ｂｉｑUｇE。 ｉｎｆｏ”

"Hmm."

The two of them are like children who have just learned from school, waiting for their master to test their homework.

This is actually not difficult, adults, especially those like Cai Shopkeeper and Cai Ming, who have read books and often deal with account books, are not difficult for them at all.

Wan Niang smiled, handed the form in her hand to the two of them, and said: "The one on the top of this small grid in the back is ten hundred thousand and one hundred thousand, you should understand what it means, the four smaller ones in the back of this one represent the copper plate, and the front represents the silver." Tell you what these numbers are. ”

Shopkeeper Cai and Cai Ming were both very curious, and they both looked at the numbers in the table with relish.

In order to prevent cheating, Wan Niang covered all the content of the previous summary, and Cai's shopkeeper had already calculated, so it was inevitable that he would remember it well and remember how much he used to take the pen.

After a while, both of them said they had finished watching it.

Then Wan Niang asked them to read it.

Cai shopkeeper read it first, and read it all right.

Then there is Cai Ming, who is also read all correctly.

"Okay, it looks like you've got the numbers, so I'll start telling you!"

Wan Niang said.

As he spoke, he told the two of them about the use of this cash journal.

First of all, let the shopkeeper Cai order a booklet by himself, and each page should be made into such a format.

In the last row of each page, there is no separate record, only the total amount of the balance of income and expenditure at the back, so that there is no need to add and subtract, just calculate the total amount of income and expenditure, and subtract to get the balance. Add the balance again from top to bottom, and you can conclude that you have not miscalculated.

In addition, the accounts of the day should be added in this way, and the remaining total of the day can be obtained.

Here, Wan Niang told Cai Ming again that he must make an account like this, such as how much he invests, calculate his income once a month, and calculate his income every month as long as he adds the balance every day. Calculate it again every quarter, and then another year, so that you can get a year's profit.

In fact, there are still some complicated things in this.

But Wan Niang just likes to simplify complex problems, and chooses something that is simple and easy to understand and not easy to make mistakes to explain to the two.

After Wan Niang finished speaking, she let the two of them digest it, and Cai Ming was puzzled: "Sister-in-law, if that's the case, should we make a table like this with the money we deposited in the bank?" ”

Hey?

Wan Niang was surprised.

Sure enough, he is a talented man, and he can draw inferences from one another.

It's just that the account holder of the modern bank journal is a company, not a private person, so Wan Niang didn't tell Cai Ming about this.

Moreover, she is not here to let them learn this double-entry accounting and lending method, she just wants to make it easier for everyone.

However, since Cai Ming has mentioned it, it is also okay to make a bank form.

So, Wan Niang picked up the comparison, didn't speak, and drew it directly.

The format is similar to that of a cash diary.

After the painting, there is no need for Wan Niang to speak, Cai Ming and Cai Shopkeeper also understand.

When the time comes, go to the bank to save a sum of money, write a comparison on it, take a comparison and write a comparison on it.

"Sister-in-law, can the wages for workers also be like this? I think it's clear that the guys in our shop are literate, and when the time comes, leave a space in the last column, and they sign their names on it once they get paid. It doesn't take up much space, which is quite convenient. ”

Cai Ming thought about it and said again.

Wan Niang raised her eyebrows, shouldn't there be a hundred thousand questions about why the accountant did the accounting!

God, don't do this, she's just half a bag of water, and she can't tell people everything.

In order to carry forward Cai Ming's enthusiasm for his own exploration, Wan Niang said: "Yes, but you can design it yourself, and we will discuss it together to see if it is feasible." ”

"Okay."

Cai Ming took the pen and paper and drew it himself.

Wan Niang and Shopkeeper Cai both looked at Cai Ming's picture.

I have to say that a reader is a reader, and Cai Ming's character is not comparable to Wanniang, although she thinks that her calligraphy can still pass.

But there is a big difference between men and women writing calligraphy, women generally write small letters, which are more regular, and men are writing cursive scripts and writing everything, which is more bold.

The form drawn by Cai Ming has no year, month and day, only the number, name, work, salary, reward, punishment, actual distribution, and finally signature.

Wan Niang nodded, this kind of salary scale is indeed in line with the Drunken Immortal Building.

"Okay?"

After Cai Ming finished painting, he looked up at the two of them.

Shopkeeper Cai thought it was okay in his heart, but he didn't say anything, and looked at Wan Niang.

Wan Niang smiled: "Okay, this can be." When the time comes, the journal on the day of the payment of wages will directly write the workers' wages, so there is no need to write them one by one. ”

"Sister-in-law, my little brother has thanked my sister-in-law here! I also taught my younger brother a clever method. ”

Cai Ming suddenly got up and bowed solemnly to Wanniang.

Wan Niang didn't have time to avoid it, but said: "Thank you, thank you, I just said you, and now you don't treat me as the second owner of the Drunken Immortal Building?" ”

Brother, as long as you don't ask anything else. That's all I'm sure of my sister. What a balance sheet, a cash flow statement, those sisters won't do it!

Wan Niang said in her heart.

Cai Ming smiled, sat down again, and said, "Sister-in-law, the younger brother thinks that there must be something more profound in this, I wonder if the sister-in-law can teach the younger brother?" ”

Say what you say!

Wan Niang said: "There is nothing esoteric, that is, I am lazy, tired of calculus, and think of a way." ”

"Ah...... That's ......."

Cai Ming said disappointedly.

He really felt that he could be more perfect, although the table was now more simple and clear than the previous ledger, saving time and effort, but he still felt that he could go further.

Ay!

Cai Ming sighed in his heart.

My sister-in-law is really smart enough to come up with such a wonderful method.

Such a coincidental person, maybe only General Qin can be worthy, but it is ridiculous that he still had that non-trivial thoughts in the past, and he was afraid that the world would not be able to accept it.

Ridiculous! Ridiculous!

Wan Niang didn't know what Cai Ming was thinking, thinking that he was thinking about whether to specialize in the discipline of accounting, but she didn't bother him, just looked to the side and carefully calculated the data she had just written in the journal with an abacus.

"That's wonderful!" Shopkeeper Cai didn't settle it after a while, touched his beard, and said, "It took me a long time to calculate what was recorded on it, and I was afraid that I would make a mistake, so I had to calculate it carefully from the beginning." The drawings that can be calculated according to the table have saved me more than twice as much time! (To be continued.) )