Although he said it lightly, in fact, Shi Yiwen did not relax this matter, and a few days later, he found an excuse casually, and he ordered someone to collect the carriage and horse account.

He didn't even ask the bank to send someone to check the accounts, but he looked at it directly, although he studied engineering, but when he was in college, for the sake of future employment, he tried to get all the certificates like many people, and the assistant accountant qualification was naturally one of them. Although I did not study later, I also have a certain understanding of financial and accounting knowledge.

So when he got the account book of the carriage and horse dealership, he was immediately dumbfounded...... Not because it's complicated, it's because it's too simple. However, it is just a simple flow account, and it is not even an incomplete double-entry bookkeeping method that is staged on the basis of single-entry bookkeeping.

Immediately Shi Yiwen suddenly woke up, it is now the Wanli period, not to mention whether the incomplete double-entry bookkeeping method of "three-legged account" has spread, as for the double-entry bookkeeping method of "Longmen Account", it has to wait until the Chongzhen period before it was invented by Shanxi businessmen.

Because of this, this seemingly stable flow account, in Shi Yiwen's eyes, is full of loopholes, but it is just a matter of a few tables. He didn't even need to go to the space to ask for help from the computer to figure it out.

Although there are nearly 200 carriages of the daily input, thousands of horses daily forage, concentrate, salt and many other expenses, and even as small as the sale of horse manure, etc., but the organization is very clear, and there seems to be no problem.

However, when I was studying accounting in a cram school, the teacher's sentence "An accountant who doesn't make fake accounts is not a good accountant" had a great impact on Shi Yiwen.

However, for Shi Yiwen, who is standing on the shoulders of giants, it is easy to find the cat in the account books, but now his attention is not on the account books.

He's thinking about another related thing – the backwardness of bookkeeping and the series of problems it can cause, especially on the part of the banks?

Relying on this method of bookkeeping will certainly not be able to meet the development needs of banks, and even the backward accounting system and bookkeeping method will very likely lead to the "convergence of the world" to come to naught.

"Why didn't the ticket number appear until the Qing Dynasty? It is very likely that it has a lot to do with the innovation of bookkeeping methods, and if there is no "Longmen Account" invented by Fu Shan, I am afraid that there will be no later ticket number. ”

Thinking so in his heart, Shi Yiwen didn't care much about the account book in front of him, and now the most important thing is to introduce modern accounting such as "double-entry bookkeeping" into the enterprise, which is a must for the development of the enterprise.

But before that, it is a matter of course to kill chickens to show monkeys.

Shi Yiwen sneered twice, took a blank piece of paper, and then began to draw a table on the paper.

Through those seemingly simple and ordinary forms, Shi Yiwen easily found some loopholes, and then easily found out the greedy ink method.

It's not much, it's just a few hundred taels of silver.

But it's enough to kill chickens!

Killing chickens doesn't even need Shi Yiwen to do it himself, it's just a matter of finding out the problem in the account books, ordering someone to send it to the car dealership, and Zhao Qianyi, the head of the carriage dealership, knows what to do, take someone to report to the official, and then everything is a normal procedure. Naturally, the city was full of turmoil, and the carriage shop's greed for ink not only put him in prison, but even the guarantor was embarrassed to come to apologize.

The most important thing for a person in this year is credibility, and the same is true for the guarantor, he uses his reputation as a guarantee, and if something happens, he will naturally be jointly and severally responsible.

However, Shi Yiwen cares about these at all, and he is more concerned about the training of accounting personnel than the pursuit of the responsibility of the accounting office, and even the apology of the guarantor.

"The owner, why do generations of merchants often start to cultivate the account office from a young age? The most fundamental reason is to know the roots, this account is really important, can not be easily entrusted to outsiders, this person not only to know the roots, the best is still family, in fact, the owner may wish to take some smart and clever Zhuang slave children from the village, let them learn to keep accounts in the bank, so that it will be useful in the future, after all, it is still their own people to rest assured. ”

Qian Lei, who knows the importance of the account room, reminded again.

"It's true that one's own people are more reliable than outsiders, but even if it's one's own people, they will not be consistent in the face of loopholes in their financial accounts......"

In addition to sighing, Shi Yiwen looked at Qian Lei and said,

"If you pin your hopes on human nature, there will definitely be problems, and the most important thing is the system, such as the method of bookkeeping, which must be innovated first."

"How do you keep accounts?"

Faced with Qian Lei's question, Shi Yiwen took out the account book he made and said to him.

"Look at this."

Flipping through the new account book, Qian Lei's eyes widened a little with each page, and his expression became more and more excited.

"This ...... Did the owner make this? ”

Nodding, Shi Yiwen said directly.

"In the past few days, I have rearranged all the account books of the carriage and horse dealership......

His tone was very flat.

"Unlike the old account books, the expenses of the new account books are clear at a glance, and the man embezzled a total of 213 taels and 735 dollars from them."

Qian Lei didn't care how much ink that person was greedy, and now he was completely attracted by the new accounting method that the owner came up with.

"Yes, I remember it very clearly, I can see it at a glance, I don't miss it at all, even a layman can see it clearly, although it is simple, but it is extremely meticulous. Proprietor, what kind of accounting is this? ”

However, it is not only this processing rule, but also involves the organization and construction of account books, the setting of accounting items and the scientificity of the format of account systems, account pages and closures, as well as the use of accounting vouchers and the simplification of the processing of basic accounting methods......

While explaining "loan double-entry bookkeeping", Shi Yiwen took out a book, handed it to Qian Lei, and then said.

"You take this book back and read it, and the bank will use this new accounting method in the future."

After receiving the book handed by the owner, Qian Lei couldn't help but be surprised.

"Serial ledger?"

Nodding, Shi Yiwen said.

"Yes, you study it first, and then train a group of accounting personnel in the bank, we can't just rely on the constraints of human nature, in addition to this bookkeeping method, there is also to establish a review mechanism, you think about it, whether the bank can develop and grow in the future, this is very important!"