There is nothing wrong with the calculation, but it is troublesome to reconcile, each commodity, one page of inventory, one page of cash, as well as the salary of the shopkeeper, the freight of the goods, and the amount of taxes paid...... The same page, that is a thick ledger.

In Su You's eyes, it is really not scientific enough.

In order to help them develop, Su You first had to sort out the finances, so he didn't spend much effort and forced himself into half an accountant.

I opened my bag, took out a wooden ruler, a notebook, and a pencil, and drew a table on paper.

First line, account, amount, balance.

Below the amount and balance, there are two columns, debit and credit.

After writing, he said to the two: "Sister-in-law, my idea is this, as far as single transactions are concerned, the business activities can be divided into cash in hand, accounts receivable, accounts payable, and operating expenses. Each has its own old management, new income, dismissal, and balance. ”

"Then we can simplify the old management, new admission, and dismissal of each section into income and expenditure. Income is debited and expenses are credited. ”

"In this way, this transaction, in the ledger of the younger brother, should be placed in this way......"

"The balance debit of the cash in hand account should be 15 times the inventory of the current single Luo, and the rest shall be zero......"

"The 30 pieces of Jiazhou merchants are placed in the debit side of the accounts receivable account, and the rest is zero ......"

"If the rest of the income and expenditure are treated in this way, we will find that the occurrence of any transaction will cause at least two accounts of the debit and credit to increase or decrease, and the amount of increase or decrease is equal."

"Therefore, when each transaction is reflected, it should be recorded in at least two relevant accounts at the same time in equal amounts."

"For example, the 30 yuan of Jiazhou merchants was originally on the debit side of the accounts receivable account, and the action of warehousing that night should be reflected in the credit expenditure of the accounts receivable account and the debit income of the cash in hand 30 yuan."

"Through this bookkeeping method, the whole picture of the business can be fully and clearly reflected, and a detailed process is attached."

"In this way, each business step has a context to follow, and finally find the total number of rows and columns, and the total income and expenditure and balance are also clear at a glance, which is convenient for accounting and convenient for regulating and controlling business links."

"In the past, the bookkeeping method was single, and this method can be called double, and its principle is that there must be a loan, and the loan must be equal."

Su You said as he spoke, and the shopkeeper was making a calculation on the side, and as soon as the words fell, the shopkeeper had already calculated the general account: "Wonderful!" It's wonderful! As the little master said, if there is a loan, there must be a loan, and the loan must be equal! Hahahaha so convenient! The little young master is a great talent. ”

Su You looked at the abacus that the shopkeeper was fiddling with, and said with a smile: "There are not many people who can use the abacus these days, and you are also a great talent in the shopkeeper." ”

Mrs. Cheng said with a smile: "Mr. Zhang is a master I invited from Chengdu Mansion, and he has been sentenced to be the old manager of the Yamen Department for many years. ”

Su You hurriedly bowed his hand: "Disrespectful and disrespectful." ”

The shopkeeper also gave his hand: "I am disrespectful, this law is clearly drawn, and the outline is clear." The old man should send a letter to the lord to judge the people, so as to benefit the people. ”

Su You said with a smile: "I'm just giving an example, if you are engaged in production, you should also add raw materials, production costs and other subjects to the subjects, how to sort out the specific Chen, you have to trouble Mr. Zhang." ”

The shopkeeper Zhang gave his hand again and again: "Don't dare, this is what the branch should do, if you have any doubts, I hope the little master will not hesitate to give advice." ”

Mrs. Cheng said with a smile: "Then trouble Mr. Zhang, this method is proposed to show me first, I want to come to my father's side to need it more." ”

After explaining some more hand tails, Mrs. Cheng took Su You into the inner garden, and pulled him to look at him carefully: "How can you even understand this?" ”

Su You replied honestly: "Whether it is three columns or four columns, or the current duplex, it is actually the same, just look at the focus of the ledger." ”

"If you only want to make a balance, three pillars are enough, but it is simple and clear."

"If you care about the business situation of the cycle, then you have to add it into four columns."

"If you want to control the overall situation, but also refine management, and understand the income and expenditure of each link, then you need to be double-formed."

"My sister-in-law is right, this method is a little cumbersome for the silk shop. However, it is very suitable for a wealthy man with many industries like his uncle. ”

Mrs. Cheng quipped, "Ouch! Xiaoyou, this is a satin shop that looks down on my sister-in-law, right? ”

Su You waved his hand again and again: "How dare you." ”

Mrs. Cheng said: "Don't say you don't dare, Xiaoyou is really a means to turn stones into gold." Banniang said that if you use your method, you can get tens of thousands of characters in one day, and after three days, you can try to print books. ”

Su You said: "Where is my credit, but also the bookstore is well prepared, and there are ready-made engravings that can be remolded." ”

Mrs. Cheng said: "It's just a coincidence that you stole it, this rhyme book, I'm afraid it's too late to learn it." ”

Su You saluted and said: "Yiduo is not pressing, and I hope that my sister-in-law will continue to teach." ”

Mrs. Cheng nodded with satisfaction: "I am not arrogant, I am not discouraged when I fail, but I have found a strong point in Xiaoyou." ”

So the two began to teach, and after noon, Su You took the tools that Lao Yu had carved to the iron workshop.

Turning out the jade porcelain bottle commissioned by the porcelain workshop, the condenser tube, Su You was a little speechless, and the thing was opaque, this is a blind exercise, is it necessary to advance the glass manufacturing project?

At this time, the glass was still in a glazed state, that is, low-temperature glass, and the price of a glazed lantern was about 100 times, and the profit was considerable.

Think ahead, things need to come step by step.

Just as he was about to go out, Cheng Wenying sent someone to call him, saying that he wanted his nephew to accompany him for lunch.

Lunch is fake, the richest man in Meishan has a keen eye, and he discovered the benefits of double-entry accounting at a glance, and pulled him to understand the situation.

So Su You had no choice but to explain again, and by the way, he called the shopkeeper Zhang on the opposite side and redrew a more delicate account page.

At the bottom of each loan column, there are a number of more grids, corresponding to thousands of hundreds and hundreds of tens.

Shopkeeper Zhang took a look at the new account page, and immediately found the problem: "Virtuous nephew, how to fill in the numbers in such a fine grid?" ”

Su You took out the small ruler and said: "In Sanskrit, sir, you see, the mark on this small ruler is the latest design of Sanskrit zero to nine." ”

The Arabic numerals of later generations are actually lowercase Sanskrit, but they were spread to the West by the Arabs, and they really did not invent themselves.

Su You said: "In addition to numbers, the use of paper and pen should also be special. Uncle can order someone to take some goose feathers, and by the way, let Yu Gong learn how to make this pen. ”

Cheng Wenying immediately shouted outside: "Fat Zhou, kill the goose!" Hurry up and send the goose feathers over! Old Yu, live again! ”

After a while, everything was ready.

Su You first inserts the goose feathers into a copper pot filled with sand and heates the sand so that the goose feathers turn white and the transparency disappears.

This is the protein that solidifies the goose feather tube, making the goose feather stronger.

After that, he took out a small folding knife and cut a slit in the goose feathers, and then cut the nib from the feather tube on both sides of the slit, similar to the nib of a modern fountain pen.

The needle is then heated to remove the fine structure in the barrel, and a small eye is burned at the top of the tip to store more ink, and a standard quill is ready.

Draw a table on the stone paper, dip it in thick ink, and transcribe a page of account books brought by Lao Zhang into Sanskrit numerals onto the modern account pages.

Cheng Wenying stroked his palms and laughed: "It's really ingenious!" In this way, a year's account book is just a small one! ”

The shopkeeper Zhang bowed his hand to Su You: "It's a provincial financial plan, it doesn't take much account book, saving time and effort!" ”

Su You said with a smile: "It is because it is small and complete, so the importance of the above numbers is more prominent, and the first thing to do is to prevent alteration." ”

After speaking, he added a renminbi sheep's horn symbol in front of each number: "When selling things in the countryside, a grass mark must be inserted, and this grass mark is used as the prefix of each line of numbers, so as to prevent someone from adding numbers in front." ”

"With some writing guidelines, that's pretty much what I can think of."

Shopkeeper Zhang immediately discovered a new benefit: "With this table, everyone can align and estimate the large number of income and expenditure at a glance, which is really too many benefits......