Chapter 169: The Water Falls
"Now we can be sure that there is a problem with the ledger, but what exactly is the problem?"
The old bookkeeper with gray sideburns asked another question after calming down, although the method just now can see the fraudulent accounts, but where the fraud was made, it is still not known.
After the old account room of the sideburns method raised this question, everyone focused on Zhu Ping'an, and after what happened just now, these account rooms have recognized Zhu Ping'an's ability. Therefore, at this time, he set his hopes on Zhu Ping'an.
Of course, Zhu Ping'an did not disappoint them.
"Naturally, this method can identify false accounts, but it cannot identify uneven inflows or outflows, but I happen to have a method here."
Zhu Ping'an said, found a blank piece of rice paper from a table, then picked up a brush and dipped it in ink, and spent a form on the rice paper, which is a modern double-entry accounting table.
These are the foot accounts of this bookkeeping method, and in the final analysis, they are still the scope of single-entry bookkeeping, which is far less than modern double-entry bookkeeping. Compared with the modern principle of double-entry bookkeeping, the gap between "foot accounts" is still quite large, and the shortcomings are also quite prominent. The "foot account" lacks the basic conditions that the section must have for double-entry bookkeeping, and it has neither the organization and construction of the section's account books and the classification of accounting items, nor the method of calculating profits and losses and accounting reports of the section. As long as there is no problem with the transfer of non-cash transactions, other aspects can not be taken into account, which is the basic guiding ideology of the "foot account" recorder, and there is a great one-sidedness in this kind of thinking. The "foot account" interweaves single-entry accounting records with double-entry accounting records, which is prone to errors when registering accounts. Not only is it difficult to find an accident after it has occurred, but it also takes time and effort to find out what to do.
Therefore, if you want to accurately investigate and deal with the problems of these accounts, you only need to rearrange them according to the modern double-entry accounting method.
These accounts are also the masters of the ancient accounting industry, and after looking at the double-entry accounting form given by Zhu Ping'an, I saw the mystery after a while.
"Wonderful"
"It's wonderful, and I dare to assert that this method of bookkeeping is bound to be a big hit."
"The same account is recorded twice in two interrelated accounts. Wonderful, this makes it possible to understand the ins and outs of each economic operation and to have a comprehensive understanding of the process and results of economic activity. ”
"Wonderfully, this method of bookkeeping makes it easy to balance the results of account records. to check the correctness of the account records. ”
After looking at it for a while, these tents couldn't help but applaud and admire.
Seeing that Hunting was happy, these tents drew a large number of forms one by one according to the forms given by Zhu Ping'an, and asked Zhu Ping'an a few important points. Then, as if resurrected with full blood, they did not stop for a moment to register the original year's account books in the ledger one by one with this form.
Occasionally, I asked Zhu Ping'an for advice or two when I couldn't get the right place, and the state and the beginning were like two people.
"Quick, notify the kitchen to prepare meals and prepare good dishes, regardless of the cost." The rich man Li was overjoyed, and hurriedly urged his subordinates to let the kitchen prepare wine and good dishes.
"Xiao Zhu Gong is really young and promising." The rich man Li was a lot more enthusiastic about Zhu Ping'an, just like an elder, he waved his hand, "Stay." Be sure to stay and try my back kitchen. ”
Seeing this, the black-bellied girl rolled her eyes at her father.
Bao Xiao's face was flushed, and he didn't know what excitement he was.
Seeing this, Zhu Ping'an also knew that he would not be able to return home at noon, so he dragged the rich man Li to let his subordinates send a message to the family, so as not to worry about the father and mother at home.
"Less proud!"
The black-bellied girl glared at Zhu Ping'an, and her cherry mouth sent a silent word to Zhu Ping'an.
Although Zhu Ping'an couldn't read lip language, he knew that it would not be a good word when he looked at the arrogant and eye-rolling virtue of the black-bellied girl Li Shu.
Really. She is definitely incompatible with this girl, she looks at herself unpleasantly, and she has never looked at her
The bookkeepers are working in full swing, and it doesn't look like they've been working overtime at all. Even the gray-haired old bookkeeper seemed to be twenty years younger at the moment, and even Zhu Ping'an was a little ashamed of his drive, enthusiasm, and energy.
The accounts were in full swing, and Zhu Ping'an couldn't be idle, and from time to time he was consulted by the account room, and had to toss and turn between the tables and tents.
More than a dozen account offices. Coupled with Zhu Ping'an, he is busy for a moment. Zhu Ping'an only relied on the counting method of the Ming Dynasty, and did not reveal Arabic numerals and modern calculation methods, after all, this is also shocking, and the bookkeeping method is just an innovation on the basis of the original, and it can be said that it is in the past. Modern numbers and calculation methods are simply groundbreaking and cannot be explained.
Therefore, Zhu Ping'an also relied on Daming's counting method to help. As for the abacus, Zhu Ping'an still can't play it, but this also makes the bookkeepers feel very normal, and comforted with a smile and said that practice makes perfect, and Xiao Zhu Gong doesn't have to worry about it.
The steaming meals have been served for a long time, and these accounts have no intention of stopping, even if the rich man Li asked his subordinates to invite them twice, these accounts have no intention of stopping.
When the food was cold, the rich man Li waved his hand again and asked his subordinates to take it to the back kitchen to reheat it.
"Hahaha, I found this place, and the outflow of 1,225 cents and 4 cents is very problematic."
"I also found a place, Wang Xiaoer collected 7,459 taels of salt and silver, and it was divided into two cents, which was not the number."
"I've found two of them"
"It's not right, it's a big mistake here"
The tent rooms discovered the loopholes in the ledger one after another, and they were all excited with black circles but excited, like seeing a fishy cat
When the rich man Li heard this, he shook the fat all over his body, and strode excitedly, and the floor he stepped on was clanging.
"Okay, Lao Wang, Lao Wang, write it down, write it down!" The rich man Li was full of red face, angry and excited, waved his fat hand and asked the king's tent to record the problems in the account book of this year one by one.
Lao Wang?
When Zhu Ping'an heard this, he looked at the black girl Li Shu in the king's account room several times, and looked at Zhu Ping'an's inquiry several times.
At this point, the meal has already been heated twice.
These tent houses refused to give up, and wanted to continue to check the account books of the rest of the years, but at this time there was a clear "goo~~" coming.
The bookkeepers followed the voice.
"Hehe, I'm ashamed, there is already a protest in my belly" Zhu Ping'an explained with a calm smile, calmly, without a trace of embarrassment at all.
All the bookkeepers couldn't help but laugh along, definitely not the kind of ridicule at the beginning, but a kind laugh.
"It's that I can't wait for the favor, hehehe, eat and eat, and it's not too late to check later." The bookkeeper with gray sideburns smiled kindly and proposed a meal.
The proposal for meals in the old bookkeeper was unanimously approved. (To be continued.) )
ps: There is another shift in the evening, and the time is about later.