The so-called finance is the mother of the government, from the big to the governance of a country, to the management of a household, whoever pinched the money bag will have the confidence to speak. Therefore, he loves to ask for money from his housekeepers, and the emperor often hides from his ministers to make a small treasury. You must know that if you don't have this blockage, even if you are the reincarnation of Han Xin, you have to go through the back door for military funds; If you don't have this blockage, even if you are the rebirth of the Han Dynasty, the government decree will not be able to get out of Chang'an City.

According to the house fight in the previous novel, the dispute between the head of the family often begins with the seizure of the right to control the account book, and may also involve small props such as keys, seals, and so on. It's just that Cai Ji didn't expect that after he was reincarnated in the Han Dynasty, he would be lucky enough to encounter such a play. Of course, with Cai Ji's current situation, she didn't have any position to laugh at Guan Tong Monkey Hurry. It must be known that Cai Ji is too guarded now, but he has never even seen the face of the account book. Even if he scared Duan Rong in Shuizhai last time and said that he wanted to check the accounts, it was just a bluff. If she can really say that she will check the accounts, then why should she rob the tribute ships and engage in a small treasury for cross-sea trade.

Therefore, although the current approach to management is a little reckless, it is not an opportunity for Cai Ji. At least by taking advantage of the management system, he can also test Huang Zhen's bottom line. Thinking of this, Cai Ji turned back to Huang Zhen and asked Huang Gongcao, is it true that Guan Jun admitted this? ”

In the face of Cai Ji's inquiry, Huang Zhen seemed quite calm, but when he flicked his long sleeves and replied to Fu Jun Mingjian, the old man did not intend to make it difficult for the county. It's just that the inspection of the accounts must be based on the golden seal of the king, so the old man has no right to take out the account books before seeing the king. ”

Huang Zhen's words can be described as reasonable. It is important to know that the Han Dynasty had strict laws and regulations when it came to accounting. For example, it stipulates that if the accounting books are lost or falsified, they are guilty of the same crime as the stolen amount; In terms of accounting vouchers and seals, it is stipulated that if the bond deed is forged or altered, the serious case shall be punished with the same crime as the thief, and the minor case shall be punished as fraud. In terms of warehousing and storage, it is stipulated that if the accounts do not match the facts, different situations such as theft, liability accidents, and non-liability accidents shall be distinguished; In terms of weights and measures, it is stipulated that those who are inaccurate in weights and measures shall be punished with canes and other punishments according to different circumstances.

Therefore, after Huang Zhen's explanation, at this moment, the management seems to be a little unreasonable. However, since the management commander dared to come to check the accounts today, he was naturally fully prepared for a long time. I saw him snort coldly, and said to Huang Zhen that now that the prince has arrived, can Huang Gongcao hand over the account book. ”

Faced with the aggressive posture of the management commander, Huang Zhen did not pay attention to him, but stretched out his hand to Cai Ji and said, "Please show the golden seal." ”

When Cai Ji heard Huang Zhen say this, he took the official seal from his belt and handed it over. In other words, the official seal of the Han Dynasty is not as big and exaggerated as the TV series of later generations, but a gilded copper seal one inch square. There is also a ring cast above the copper seal that can be tied around the waist with rope ribbons, which is used to facilitate the county government guards and captains to get on the horse to lead the troops, and dismount to govern the people.

At this moment, Huang Zhen took Cai Ji's official seal and carefully inspected it, then turned around and instructed a few officials behind him to move the account books. ”

Huang Zhen's word "move" is not an exaggeration at all when used in the account books of the Han Dynasty. But after seeing it for a while, the officials carried bundles of bamboo slips to the center of the hall with their shoulders on their shoulders. Cai Ji roughly estimated that there would be hundreds of volumes of such a pile of bamboo slips. The full text of the Analects is 11,705 words, which is about the size of a page of a newspaper in later generations. But it takes nearly 30 rolls of bamboo slips to record on the bamboo slips. Not to mention the accounts of a county.

But Guan Tong didn't care about this at all, I saw him get up and walk to the pile of bamboo slips, picked up a few rolls of bamboo slips one after another, and after scanning them, he couldn't help frowning and shouting to Huang Zhen that this is a running account, not a county book! ”

"At present, the autumn harvest has not passed, and the counties have not yet handed in their accounts, and the county cannot make county books." Huang Zhen replied with an expression of disdain for the layman to explain more.

The "upper accounting book" mentioned by Guan Tong and Huang Zhen is the financial income and expenditure book submitted by the county to the imperial court, which can be said to be the origin of China's "accounting report". However, at present, the Han court has long lost its actual control over the various counties, so even if the low-level county officials hand over the accounts, Huang Zhen and others may not necessarily do the county bookkeepers.

But for the management system, asking him to check the pile of running accounts in front of him one by one is really a big project that consumes energy. So at this time, he was unwilling to ask, should there be a book on the Taishou Mansion. ”

How do you know that Huang Zhen glanced at Guan Tong's eyes, and sneered, "Since Guan Juncheng keeps saying that he wants to check the accounts, how can he just look at the accounting book." The accounts must be carefully examined before they can be regarded as an audit. ”

Seeing Huang Zhen's appearance of watching a good show with his sleeves in his hands, Guan Tong immediately became a bull temper, and shook the bamboo slip in his hand and said, "Okay!" Then Guan Mou will check the accounts in this hall today. Zhang Pu and Li Shu, this pile of bamboo slips will be handed over to you and the others to deal with. ”

"Whoa." Two middle-aged scribes walked out from behind Guan Tong, and they both clenched their fists and led the way.

Cai Ji fixed his eyes and saw that one of them was the official surnamed Zhang Xu who came to Wutang to apply for a job that day. Thinking about this person's appearance in the study that day, Cai Ji couldn't help but feel a little worried about the management. It must be known that the reason why Cai Ji was still cautious about the financial affairs of the government after he mastered the military power was because he lacked scribes who could handle government affairs. Even if she can force Huang Zhen and others to serve her by force now. But these officials are all old fritters, and if they make a stumbling block for her at a critical moment, it is not a joke. Therefore, Cai Ji would rather start a small treasury privately, rather than rashly meddle in the finances of the county government.

However, the two scribes under the command of the ruler paid no attention to the strange stares cast by the crowd. I saw that the two of them unhurriedly took out the pen and ink, set up the abacus, and then carefully selected the required account books from the pile of bamboo slips one by one. After a while, the hall resounded with the crisp sound of the abacus.

The so-called abacus board is to string 7 abacus beads into a group, arrange them in a group, put them into the frame, and then quickly move the abacus beads to calculate. In fact, the principle is no different from the abacus of later generations. It's just that the abacus of the Han Dynasty is that one bead above the middle beam is five, and each bead below the middle beam is one, so its algorithm is slightly different from that of later generations. Therefore, it is ridiculous and generous to say that the Eastern Han people have poor arithmetic. As everyone knows, modern people who are used to using calculators really want to be ancient, and mental arithmetic may not be better than that of the Eastern Han Dynasty.

At least Cai Ji herself has never learned abacus, so at this time, she saw the two of them skillfully playing abacus, and she had to admit in her heart that Guan Tong was indeed prepared this time. However, Cai Ji will not plan to make a move, which does not mean that she can only stand by and watch today. But seeing that at this time, she put on a lively appearance, walked to the pile of bamboo slips, picked up a book of accounts and spread it out.

Since Cai Ji worked in the bank for many years in his previous life, although he did not have a serious financial background, he still has a lot of knowledge in this area. Therefore, at this moment, she only looked at a volume of account books, and she knew that the accounting record method used by the Eastern Han Dynasty official office was a single-entry recording method with "in" and "out" as the accounting record symbol. The position of each economic transaction in the accounting books is in the order of the occurrence of the economic event, and the income and payment items are mixed and cross-registered. To a certain extent, the amount of all income items will be summarized, the summary amount of all payment items will be deducted, and the balance will be settled, so it is not an exaggeration to say that it is a running account. In order to facilitate the calculation of the final result, before the summary calculation, it is necessary to "in" and "out" separately at intervals, and subtotal the relevant matters. And "in-out=remainder" as the basic formula of settlement, so later generations called it "three-column settlement method", is a relatively simple single-entry accounting method.

However, because of the simple bookkeeping method of the Eastern Han Dynasty, its projects were extremely cumbersome, and it was necessary to invest a lot of manpower and energy to sort out whether the income and expenditure were balanced. Therefore, according to Cai Ji's estimate, it is an impossible task for the two subordinates in charge to complete this large pile of bamboo slips in half a day. And it is impossible for everyone to sit here with him all the time from dawn to dark, and then from dark to dawn. So Cai Ji turned around and reminded the management of the county, so many account books, I am afraid that it will not be finished in one day. ”

"I can't count it today, I can take it." The governor replied without thinking. It must be known that he finally seized the opportunity to use the military power behind Cai Ji to force Huang Zhen to hand over the account book. If he doesn't find out some pigtails, how can he be good at resting. In fact, the management system originally wanted to trouble Duan Rong, after all, Duan Rong was in charge of the warehouse and wanted to arrest him much easier than checking the accounts. But Duan Rong has now become Cai Ji's pawn, and Guan Tong has no choice but to point the finger at Huang Zhen.

However, Huang Zhen is not a good person, but he saw that he unceremoniously vetoed it! According to the Han law, the account books cannot be taken out of the government. ”

"If you don't take it out of the government, will you stay here and let someone modify it?" Guan Tong sneered and sneered.

Huang Zhen was not to be outdone, and countered, "I don't know who wants to do it." ”

Cai Ji saw that Guan Tong and Huang Zhen were once again facing Mai Mang for the issue of keeping the account books, and he couldn't help but have a flash of inspiration and a plan. So she stepped forward and said to the two of them, don't be impatient. Since the law of the land decrees that the account books are not allowed to leave the government, what if the account books are handed over to the government for care? ”

Guan Tong and Huang Zhen heard that Cai Ji wanted to take care of the account book, although they both felt that she would never mention it simply just to play a round. But at this time, since both of them have their own ghosts, no one can convince anyone. And think about it again, even if the girl in front of her has any plans, it is difficult for her to do anything in these account books alone. After all, such a huge amount of accounting is there, if Cai Ji can really steal these account books overnight, then she is not a human but a demon. Thinking of this, Guan Tong and Huang Zhen finally chose to take a step back, and both bowed over and said that there is Lao Fujun. ”

Cai Ji saw that he easily took the account book in his hand without spending a single soldier, and naturally returned to his seat with satisfaction, looking lively steadily. And the truth is just as she judged, until the sun went down, the two subordinates in charge only counted about thirty account books. At this rate, in less than half a month, the two of them can't finish this pile of bamboo slips. Obviously, Huang Zhen intended to use these account books to play tricks on the management from the beginning. It's just that I didn't expect Cai Ji to come forward and ask to take care of the account books.

And the management also saw Huang Zhen's little Jiujiu. So with the idea of slowly drying up with the other party, he immediately got up and handed over to Cai Ji and said to the king, the hour is not early, why don't you get here today. Continue another day. ”

"Good." Cai Ji nodded happily, and then instructed Huang Zhen to ask Huang Gongcao to send someone to move these accounts to the Three Halls. ”

"Whoa." Huang Zhen quietly leaned over and said.

In this way, Cai Ji hurriedly went out to inspect the dock during the day, and returned to his small courtyard at night, but brought back a large number of bamboo slips. When Lily of the Valley saw such a posture at first glance, she was naturally so surprised that she covered her mouth and said to the lord, where did she buy so many scrolls? ”

"These are not books, they are the books of the county. From now on, we must not let idle people enter my study. Cai Ji said earnestly.

"Whoa." Lily of the valley respectfully bowed her head to receive the order, and then glanced at the mountain of bamboo slips in front of her, and said I never thought that there were so many county government account books! ”

"yes. I didn't expect so many. And that's just half a year's books. Cai Ji nodded sympathetically. However, when you think that the accounts of the county government involve agriculture, forestry and fishermen, it is not surprising that so many bamboo slips can be recorded.

"My lord, is this going to settle accounts?" Lily of the valley asked curiously.

"Reckoning? I'm powerless. But it's always useful. Cai Ji looked back and smiled bitterly. Although through the contradiction between Guan Tong and Huang Zhen, Cai Ji profitably got the account books in his hands today, but how to deal with these account books, more precisely, how to make these account books a stepping stone to meddle in Donglai's government affairs, has become the top priority in front of her.

Looks like it's going to be another sleepless night.

While Cai Ji sighed so secretly in her heart, Lily of the Valley suddenly reported to her that the lord seemed to quarrel after the old man Ling Fox and Ah Jiu met. ”

"Oh? Quarreled? What's going on? Cai Ji asked in surprise.

"This slave doesn't know." Lily of the valley shook her head and said, "But." It seems that Ah Jiu came to guard the mansion and did not inform Linghu Laozhang first. Lord, General Guan shouldn't have abducted the population. ”

I'm so skeptical, too. Cai Ji complained so in his heart. However, compared to the girl's thoughts, how to deal with the pile of account books in front of her is the top priority. Therefore, after thinking about it for a while, Cai Ji instructed Lily of the Valley, "You go and find out what Ah Jiu means." If she really wants to, give it to her. ”

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