How to account for income and expenditure?

Zhao Yi was a little confused when he heard this.

Li Lang suddenly thought that he seemed to have made a mistake just now.

It is the income and expenditure accounting method, not the kind drawn on my own paper.

However, the other party doesn't understand anyway.

Li Lang smiled and said: "Just now, I said it wrong, this is not an income and expenditure accounting method, but a loan accounting method used during the Zhou Taizu period. ”

As soon as Zhou Taizu moved out, everything could be explained.

When Zhao Yi heard this, he couldn't help but be in awe, and said: "Zhou Taizu is really a capable person, a generation of geniuses, he seems to be omnipotent, he can solve cases, and he can do this kind of bookkeeping, but why have the officials never heard of this kind of bookkeeping?" ”

"Oh, that's right, Zhou Taizu's bookkeeping method was originally popular for a while, but under the chaos in the back, he naturally accidentally lost this good method......

Li Lang made up a reason.

In fact, Zhou Taizu's iron box did not mention any loan bookkeeping, this method was remembered by Li Lang himself.

I just wanted to use Zhou Taizu to fool around.

But I don't want to, the more I explain, the more unclear the explanation.

Li Lang hurriedly said: "Time is urgent, Lord Zhao, let's start quickly." ”

"Yes," Zhao Yi nodded, and then listened carefully to Li Lang's explanation of the use of the loan accounting method.

Li Lang carefully drew a table on the paper and carefully explained to Zhao Yi the use of the loan accounting method.

The credit accounting method is a kind of bookkeeping method that uses "debit" and "credit" as the accounting symbols, and "there must be credit if there is borrowing, and the loan must be equal" as the accounting rules.

At this time, I saw Li Lang first draw a table on the white paper, with a borrowed word written on the left table and a credit word written on the right table.

Then, take out another book from a stack of account books, and fill in all the borrowed monetary items according to the classification according to the rules of credit and loan bookkeeping.

Zhao Yi watched it for a long time, and finally understood the beauty of the loan accounting method.

He thought about it for a while, and couldn't help but praise: "Lord, if this method is implemented, I am afraid that there will be no uncountable accounts in this world." ”

Li Lang took the pen and nodded: "Yes, in this world, nothing can happen for no reason, as long as you can be good at discovering, you can find out its rules, and this loan accounting method is also like this, there must be loans, loans must be equal, if the loans are not equal, then there must be a problem with this ledger." ”

Zhao Yi listened, nodded, and then stopped talking and joined Li Lang's audit army.

It took nearly two hours for two people and more than a dozen booklets, and it was almost time for them to sort out all the ledgers.

After combing through the accounts, Li Lang couldn't help but stand up, shook his waist, and relaxed his tense nerves.

And after Zhao Yi put away all the forms, he found that the accounts in the tables were hidden in a lot of errors.

If there is a loan, there must be a loan, but the data in this table borrows more and lends less.

As if he had discovered something terrible, Zhao Yi hurriedly said to Li Lang, who was drinking tea: "Lord Wang, come and take a look." ”

"What's wrong?" Li Lang walked over.

Zhao Yi pointed to a place on the account and said: "Lord, you see, the Gongyuan has applied for 30,000 taels of silver from the imperial court this time for repairing the three or four thousand rooms in the Gongyuan for candidates, but the amount of lime, wood or tiles has not reached the number of 30,000 taels. ”

Li Lang nodded, and saw that it was written on the form: A piece of wood costs fifty taels of silver.

He has seen the price of goods in the Jin Kingdom, even if the beams used by the people to build houses can't cost fifty taels so expensive.

Are these people building a palace?

Suddenly, he remembered that when he visited the number room where the students were taking exams today, he saw that the number rooms, whether they were bricks, nails, or tiles on the room, were very dilapidated and did not look renovated at all.

Nima, in this way, aren't the people of Gongyuan blatantly corrupt?

There are also those candles and night pots that are distributed to the candidates for use at night, and the forms all indicate that they want to buy brand new, but the candles and night pots that Li Lang saw today are not like new ones, but they are old things that I got out of nowhere, and they are shoddy.

"Lord Wang, we can't bear it anymore!"

Zhao Yi is a strong person, he was so angry when he saw these entries that he slapped the table case, "Xiaguan, as the chief examiner, how can he tolerate these moths, arrogant under the nose of Xiaguan, this group of rats who eat public meals but are thieves must be handed over to our criminal department and brought to justice." ”

Seeing his indignant look, Li Lang thought about it, but said, "Lord Zhao, I really didn't mistake you, but if you do, calm down first."

We can't be in a hurry in this matter, first of all, I am just a companion, and I have no responsibility to supervise those officials of the Gongyuan, so this matter can only be handled by Lord Zhao himself.

In addition, Lord Zhao had better write this matter into a book and send it to Your Majesty in the morning tomorrow, and your Majesty will make a decision, so that we can wipe out that group of people. ”

Hearing this, Zhao Yi agreed, "Yes, what the prince said is reasonable, and the officials were also hot-headed just now, and they wanted to directly bring that group of people to justice, haha, but no matter what, those people will sooner or later enter the yamen of our criminal department and walk around." ”

Li Lang smiled when he saw this.

Then, after analyzing the table for a while, the two of them went back to sleep.

The next day, March 11.

Li Lang also slept in the palace provided by the Gongyuan.

And Zhao Yi wrote a memo early in the morning, ready to send it to the emperor in the early dynasty.

In the council hall, the ministers gathered.

As the chief examiner, Zhao Yi should not have appeared here.

And his appearance naturally attracted the attention of many people.

Hu Wei, who is the head of the household, kept his eyelids when he got up early today, and when he saw Zhao Yi, he knew that something was going to happen.

Before Emperor Jin came out, he walked over and asked, "Lord Zhao, don't you have a good rest in the tribute courtyard, come to the court meeting, what are you doing?" ”

Zhao Yi said strongly: "Naturally, I have something to tell Your Majesty, Hu Shangshu, do I want you to take care of what I do?" Do I want to report back to you too? ”

"You!"

Hu Wei was so angry that his body trembled.

Zhao Yi no longer looked at him.

At this moment, Emperor Jin came out.

After the courtiers bowed to the Jin Emperor, Zhao Yi presented the notebook in his hand.

Hu Wei looked at the fold and the attached ledger, and his heart was abrupt.

He pushed the Hu Tang beside him and asked, "Second brother, did Yang Qi listen to my words last night?" ”

Hu Tang looked at his eldest brother and sighed: "Brother, we are in trouble......"

What the?

Hu Wei clenched his fists.

At this time......

After Emperor Jin saw Zhao Yi's twists and turns, as well as the account book of the loan bookkeeping method that he and Li Lang had made in one night, he was so angry that he threw the account book in front of Hu Wei, "Hu Aiqing, don't say that I won't give you the Hu family's face, look at what good things your household people have done!" ”

ps: Huh, the subscription is so high today, how many big guys have seen this chapter, please ding, is it okay?