Li Yuanjia once heard that double-entry bookkeeping laid the foundation for the development of capitalism.

Its greatest value is the ability to clearly track where funds are coming from and where they are going, and to be able to clearly calculate the rate of return on capital. This makes it possible to separate the ownership and management rights of assets. Once the concept of depreciation rate is created, all property can be converted into assets in double-entry accounting.

Some economists even believe that capitalism originated in double-entry accounting......

Of course, Li Yuanjia doesn't know if it's real or fake.

And that's all he knows about double-entry accounting. In fact, he knew about the existence of this thing at a class reunion, and listened to a classmate who was engaged in the accounting industry with great interest and listened to it a few times.

It's just that Li Yuanjia's understanding is this.

On the real specific application, the only thing he knows is that the requirements of double-entry accounting are very high, it seems to record the ins and outs of each fund, and then according to these records, you can view the operation of a business or something, as for how to keep accounts, how to check, it is really a black eye, after all, it is two words for him - complicated!

As a physician, he certainly doesn't understand.

So although he racked his brains and wanted to try it, after thinking about it for two days, he still reluctantly decided to let all the properties in the palace continue to use the bookkeeping method he was most familiar with - the running account!

It's just a little more advanced than the flow account of this era, for example, Li Yuanjia requires that Chinese characters and Arabic numerals must be used to record every transaction or income; For example, he specially designed the so-called "reimbursement form" and handed it over to Wang Pu to make engravings, and each person printed hundreds of them for use; Another example is the left-to-right horizontal recording sequence, which is completely different from the daily vertical and right-to-left recording sequences.

This poor financial common sense should be known to anyone who has ever been to work.

Therefore, in addition to the reimbursement form for buying things, there are also "application forms" for applying for the use of certain materials, and "monthly bills" for "wages" for people under the palace, etc. And in addition to the format requirements, each list must also be signed by the person who handles it, the approver and the financial officer to determine who will be responsible if something goes wrong in the future......

"Every once in a while, I'll find someone to check the accounts!"

Ignoring the somewhat ugly expressions of individual people, Li Yuanjia said lightly: "If there is a problem with anyone's accounts, naturally there is no need to say it, you should know what the result will be." In the same way, if the time comes, who still uses the old-fashioned bookkeeping method, or deliberately remembers the accounts in a confusing manner, or if the grain for four cents and a bucket is recorded as fourteen or even forty yuan...... Hehe. ”

The last chuckle made people shudder.

In the eyes of many people, Li Yuanjia is a gentle and temperamentless person, who never seems to be angry about anything, and rarely punishes people for their mistakes. But Han Shan and Han Lucheng clearly remembered that a few years ago, when this king was only twelve or thirteen years old, there was a period of time when he was a terrifying existence!

So he didn't dare to hesitate anymore at this time, Han Shan hurriedly said: "King, I, I don't know what Tianzhu numbers are!" And this is written horizontally from left to right...... Neither will I! ”

"Hehe, I won't go to school!"

Li Yuanjia didn't leave a little room for his old housekeeper, and directly chuckled: "If you really can't learn, then just leave this kind of thing to Han Lucheng to do!" It just so happens that you can also relax a little, as long as you take care of the things around the king on weekdays. ”

“……”

After listening to Li Yuanjia's words, Han Shan's face suddenly changed greatly!

What do you mean?

Leave the bookkeeping matter to Han Lucheng?

This......

Doesn't this mean that you want to hand over the financial power of the royal palace to him?

Even if Han Lucheng is his son, after listening to Li Yuanjia's words, Han Shan's heart was still beating violently, and a feeling of panic quickly came to his heart!

The king, this is ......

Do you want to hand over the position of the chief steward of the palace?

And at this time, Han Lucheng's face also changed, and he quickly knelt down again: "King, this matter must not be done, the small ones dare not ......"

"Huh?!"

Without waiting for Han Lucheng to finish speaking, Li Yuanjia's eyes narrowed, and the voice he made immediately made his words stop abruptly!

"This matter has been decided by the king, you don't need to say more!"

Looking at the panicked look of Han Shan's father and son, Li Yuanjia instantly felt a little unbearable in his heart, but after thinking of his plan, he was still ruthless, and said in a deep voice: "And don't say that I won't give you time, start in three months!" If anyone can't do it, the king will send someone to help you do it, and if anyone can do it, then the king will naturally reward you, and the monthly rate will be doubled......"

……

"Father's ......"

After watching Li Zhong and the others leave happily, Han Lucheng cautiously walked to Han Shan's side, opened his mouth and shouted, hesitated, and closed his mouth again.

To be honest, he really didn't know what to say.

"Shut up!"

At this time, Han Shan's face was very ugly, and after scolding his son in a low voice, he immediately continued: "Let's go, let's go back and talk about it...... Go to your side. ”

"Yes."

The father and son walked back to Han Lucheng's hut quickly, and after closing the door, Han Shan immediately asked in a low voice, "Lu Cheng, can you use the Tianzhu number?" ”

"Yes!"

Nodding without hesitation, Han Lucheng also said in a low voice: "When the king taught Li Zhong and them earlier, the children learned a little bit with them, and later they felt that it was very convenient to use, so they specially consulted Li Zhong and them...... Father, it's not that hard, you can definitely learn it in three months. ”

“……”

Hearing his son's words, his eyes narrowed, and Han Shan's brows furrowed.

"Father's ......"

"That's it!"

waved his hand impatiently, and told his son to shut up first, and after Han Shan turned around the room a few times, he suddenly sighed heavily!

Since Han Lucheng said that he would definitely be able to learn that number in three months, in fact, Han Shan already had the bottom in his heart, and if he was really ruthless, he believed that he should have no problem. After all, he can be the housekeeper of the Prince's Mansion, how can this brain be bad? But today's events made Han Shan feel a sense of crisis in his heart!

He remembered that the last time, the king had said that Han Lucheng would take over his class.

"Do you mean ......?"

Thinking of this, Han Shan's heart couldn't help but pwitch: "The king dislikes me for being old?" So want a substitution? If that were the case, today's events would not be a trivial matter......"

……

"Huh."

Putting down the pen in his hand, Li Yuanjia suddenly chuckled, and his eyes wandered over the two names he had just written.

Han Shan?

Or Han Lucheng?

Heavy or?

Gently tapped the table with a thin pen, the corners of Li Yuanjia's mouth curved, and a faint smile flashed in his eyes: In fact, it really doesn't matter who will be this housekeeper in the future, what matters is the use of Tianzhu numbers in Han Wangfu, that is his real purpose today......