Seeing that Chi Fei had become completely proficient in counting and change, Shopkeeper Liu felt that it was time, so he decided to borrow an experienced bookkeeper from another branch to teach Chi Fei how to make accounts.

There is a mental arithmetic prodigy in the west branch of the city, and the shopkeeper and bookkeeper of other branches have also heard a little.

But most people think it's just an exaggerated rumor.

The bookkeeper who was seconded this time was surnamed Chen, about 60 years old, with a long beard, and looked quite serious.

This Chen tent has worked in the head office for more than 40 years, and is not only an old-timer of the rice store, but also a veteran of the local tent industry.

Not only is he brilliant with his abacus, but he also has a pair of fiery eyes, and no one can hide it from him in the accounts.

Although he is in a state of semi-retirement, he often asks the owner or shopkeeper of other shops to help check the accounts at a high price.

Anyone who works as a bookkeeper in the capital, almost no one knows his name.

Originally, it was difficult for an old Xiangzun like him to be invited, and Shopkeeper Liu didn't think about inviting him, so he only planned to borrow someone from other branches.

But this Chen tent seems to be quite interested in the matter of mental arithmetic prodigy, and even took the initiative to apply to teach people.

Shopkeeper Liu didn't expect it to be this old Xingzun, so he hurriedly entertained him with delicious food and drink, and instructed Chi Fei to follow along.

After Shopkeeper Liu left, Xu first looked Chi Fei up and down, and then asked, "I heard that you are proficient in mental arithmetic, is it true or false?" ”

Chi Fei said modestly: "Mr. Hui, the kid just knows a little bit about mental arithmetic, how dare he claim to be proficient in two words." ”

"Well, I've got an account book here, I'll give you a stick of incense, and you can help me calculate the total. Can it be done? Xu bookkeeper pushed a ledger over.

Chi Fei knew that Xu was interested in examining him, because this account book was much thicker than the one that Shopkeeper Liu had tested him at the beginning, and it was obviously the revenue account book of a certain branch for the whole month.

If you use an abacus to calculate, even if you are a skilled hand, it is difficult to calculate it in 30 minutes.

"Then kid just try it." Chi Fei didn't think about hiding it, so he agreed directly.

When Chi Fei picked up the account book and officially started, Xu saw that he did not move the abacus as rumored, but was engrossed in turning the page while quickly scanning the amount on it.

Time passed little by little, and the frequency of Chi Fei's page turning always maintained a certain rhythm.

Move calmly and calmly.

After this period of frequent use, he gradually became proficient in mental arithmetic, which had been useless for a long time, and his calculation speed has also improved significantly. If you compare it to the previous one, it's almost twice as fast.

So after only 7 minutes, the entire thick ledger had been fully opened.

He looked at the censer on the desk and saw that there was still plenty of time, so he turned it back from the first page.

Five minutes later, he carefully put the account book that he had turned over for the second time back on the desk, and then said aloud to Xu's account room: "A total of two thousand nine hundred and eighty-one twenty-six dollars and eighty-seven documents, please Mr. verify." ”

Xu Shufang didn't say anything, just looked at him with shocked eyes that couldn't be concealed.

He counted the book, and of course he knew the outcome.

This kid is right, not bad at all.

It was just a matter of accurate calculation, and he was surprised that the other party could calculate the answer in such a short time.

Even if it was him, it was not so easy to figure out the answer in a pillar of incense. After all, now that I'm older, my fingers aren't as flexible as they were when I was younger.

If he hadn't done it all over again, this kid might have calculated faster.

Amazing, really powerful.

After confirming that the other party had real talents, Xu's attitude was obviously much more relaxed, "Have you ever learned to make accounts?" ”

"Mr. Hui, the kid hasn't learned. In fact, before coming to Dongsheng Rice Shop to work, the boy had never been in contact with the work of the account room, and everything had to be learned all over again. ”

"It doesn't matter, as long as you are willing to study hard, there is nothing that you can't learn. From today onwards, you can learn to make accounts with me. ”

"Yes, thank you, sir."

In this way, Chi Fei began to learn to do accounts with Xu's bookkeeper, and he didn't even have to go to the store during the day, as long as he listened attentively in the inner hall.

After Xu's explanation, Chi Fei realized that the accounts of this era have gradually transitioned from a single and simple single-entry accounting method in the past.

Nowadays, the vast majority of account offices use the "three-legged account" for accounting. Although the three-legged account is not a true double-entry accounting method in the strict sense, it has already taken shape.

"Three-legged account", also known as "lame account".

This method of bookkeeping records two transfers for non-cash transactions, so it is likened to "two legs". For cash receipts and payments, only one cash counterparty is recorded, which is compared to another "one foot", collectively referred to as "three feet". This is where the name "three-legged account" comes from.

The book setup of the "three-legged account" is basically the same as that of single-entry bookkeeping, and the system of "three-legged account" is usually adopted.

The focus of accounting records is on the "journal book" (also known as the daily clearing book). The "flow account" is further subdivided into "inventory book", "bank clearance book" and "current book".

The "inventory book" is used to record the purchase and sale of goods; The "Clearing Book" is used to record cash receipts and payments, while the "Current Book" is used to register transactions to and from the bank.

These "books" and "tripods" are in the same format as single-entry bookkeeping.

The account book is registered vertically, and each account page is divided into two bookkeeping positions, the upper part is called the receiving party or the coming party, which is used to register all the incoming accounts (also known as the collection), and the lower part is called the paying party or the going party, which is used to register all the going to the account (also known as the payment), referred to as "up (receiving) down (pay)" or "coming high and going short".

In addition, the basic practice of parallel transfer from grass flow to daily flow and classification transfer from daily flow to general settlement is exactly the same as that of traditional single-entry bookkeeping.

The fundamental difference between the "tripod bookkeeping" and the traditional single-entry bookkeeping lies in the treatment of different accounting transactions.

The transfer record of non-cash transactions shall be recorded in both the incoming account (i.e. the receivable) and the incoming account (i.e. the payment), and the remaining cash (also known as cash) cashier and the account of the sale and purchase of goods shall be recorded only to one party.

The first part is a double-entry record, and the latter part is a single-entry record, and the processing of current accounts generally follows the bookkeeping rule of "there must be a coming, and there must be an equal", and its principle is similar to that of modern loan double-entry bookkeeping.

Some bookkeeping symbols use "receipt and payment", some use "come and go", and some use "incoming".

For example, if you sell 1,000 yuan to Zhang San on credit, on the one hand, you need to record "1,000 yuan of sales revenue to account silver" in the receiver of the general book of redemption, and on the other hand, you need to record "1,000 yuan of silver for Zhang San's arrears of goods" in the "general book of transactions" on the other hand.

For the handling of cash receipts and payments, only the counterparty of the cash is recorded, and the cash is omitted. For example, if the goods are sold for 2,000 yuan, the cash has been received correctly, and the silver has been deposited in the cash cabinet of the store. This account is only enough to make a sum of "2,000 yuan in the account of sales revenue from the receipt" in the general book of redemption, and the whereabouts of the cash will no longer be recorded.

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