Accounting certainly does.

Not only do you need accounting, but also need modern financial and accounting knowledge, although you have a little understanding of financial and accounting knowledge, but because of the importance of the matter, Zhu Mingzhong, who is only half-understood, will naturally not easily propose changes, so Jiangbei has been using the old example of single-entry accounting.

After Fu Shan entered the Military Payroll Bureau, he immediately implemented the new double-entry two-way accounting method of "Longmen Account" invented by him. Divide all accounts into four categories: "in, pay, deposit, and the", and classify and itemize accounting objects according to the contents of each of the four categories, and carry out dual-track calculation of profit and loss through "in-payment = deposit-the-the"; and its use of the trial balance formula, etc., all coincide with Western-style double-entry bookkeeping, which can be said to be the same goal.

However, after testing Smith's financial and accounting skills, Zhu Mingzhong, who already knew about financial and accounting, immediately made a decision to hire him to assist Fu Shan in formulating a new accounting method, and at the same time introduced not only Western-style double-entry bookkeeping, but also alphabets and Arabic numerals.

Sometimes, all it takes is the right moment to make an unexpected difference. Although it is not known what kind of fruit can be produced between Smith's Western-style double-entry bookkeeping and Fu Shan's Longmen account, it is at least certain that the arrival of Smith, a former bankrupt banker, trader, and now an employee of the Military Payroll Bureau, has inadvertently brought changes to Jiangbei.

"Your Excellency, you see, this is the most common Bodosi cross double column in China, it is a coin, and the appearance is not regular. Although there is a certain amount of fineness weight, but in the actual casting process, the situation of stealing color and weight also occurs from time to time, which is similar to China's silver tael, so he has always circulated according to the way of silver bar weighing in China......"

As a senior employee of the Military Payroll Bureau, a senior employee of the "Daming Bank", Smith almost just entered the Military Payroll Bureau, and while studying the "Longmen Account", he also studied the silver taels, which have Chinese characteristics.

"And this is the Angsise marriage silver coin, you see its appearance is extremely exquisite, he uses a unified minting standard, just like your money, its fineness and shape standard, and the pattern is exquisite, easy to carry, so in Europe, there are only a few kinds of silver coins, do not need to consider the color and other issues, directly circulate in various countries......"

When Smith explained, Zhu Mingzhong just looked at these silver dollars, some of them not only did not look round in shape, but also did not look beautiful enough on the surface, picked up one of the silver coins that looked quite exquisite, Zhu Mingzhong asked with a smile.

"Willy, what do you think?"

There is no need to guess, Zhu Mingzhong can guess his thoughts, he is afraid that he wants to make silver coins.

"Silver!"

Looking at Zhu Mingzhong, Smith continued.

"After coming to China, I found that the silver taels you use are used as the unit of silver, and the silver taels are different in fineness in addition to the weight, and because the citizens use the broken silver weighing about one penny in the process of use, so even if the military salary issued by the Military Salary Bureau, it will be cut and broken by the money bank, as scattered silver, and when the government collects taxes, it needs to take back the broken silver, and then re-cast, in this process, the government's repeated increase in fire consumption is a burden for the citizens......"

Listening to Smith mention "fire consumption", Zhu Mingzhong's eyebrows raised slightly, he has been in this era for more than half a year, and he naturally knows very well that "fire consumption" began in the Wanli period of the Ming Dynasty, which originally referred to the consumption of broken silver when it was melted and recast into silver ingots. Zhang Juzheng implemented the "One Whip Law", all taxes were levied and handed over to the state treasury, and the broken silver handed over by the people was melted and recast into silver ingots. The additional "fire consumption" at the time of taxation is greater than the actual "fire consumption", and the difference goes to the officials. Officials in the early Qing Dynasty followed this practice. Moreover, the "fire consumption" continues to increase: the fire consumption of ordinary states and counties reaches two or three yuan, or even four or five yuan, every two or so. Remote states and counties pay less taxes, and fire consumption is several times higher than that of regular taxes.

Even now, "fire consumption" has not been abolished in Jiangbei, but now it is directly standardized and used for "fire consumption". and turn it over to the state treasury as fiscal revenue. Therefore, the government office has specially stipulated that the "fire consumption" surcharge is 15% of the regular tax, and the officials must hand over all of it, and they must not intercept the flow without permission. The income from this "fire consumption" was used for Jiangbei's fiscal expenditure.

This "fire consumption" that has been conventionalized in Jiangbei is even regarded by the people as one of the "good governance in Jiangbei", but now it has become a "burden" in Smith's mouth, and it is precisely because of this that Zhu Mingzhong will have such a reaction.

However, Smith obviously didn't notice this, and he also didn't notice the help of "fire consumption" to Jiangbei's finances, what he would see was only the burden of "fire consumption" on the people, and of course, the inconvenience in the process of silver circulation.

"On the one hand, it is continuous, and the repeated payment of "fire consumption" in the process of paying taxes, this unreasonable tax, and on the other hand, it is the circulation of scattered silver taels in the market, which has caused many inconveniences, and shops such as money banks are making profits from the exchange business such as silver money exchange and whole silver exchange for broken silver, which directly affects China's commercial circulation, and in this case the government should replace this extremely inappropriate silver system with a new currency......

Seeing that the envoy in front of him seemed to be pondering, Smith said conveniently.

"Therefore, I hope that His Excellency will first mint silver coins of fixed fineness and weight, and then use them as legal tender, and first must legislate to prohibit people from cutting silver coins, and then issue them to the Military Payroll Bureau, and then it will be necessary to levy silver coins when taxes are levied in the future......"

Of course, Smith didn't know what he was talking about, as a former bankrupt banker, he saw the shortcomings of China's backward silver circulation, so he wanted to change all that, and he also saw the profits in the minting of silver coins, after all, even in Europe, coinage has always been profitable.

"And minting will of course bring additional profits, General, for you, the implementation of silver coins will not only reduce the burden on the people under your rule, but also reap the rewards of handsome......"

Then Smith showed the silver coins again, and then explained to Zhu Mingzhong.

"For example, by controlling the fineness of silver coins, you can get a certain profit! General, for you and for the citizens here, silver is the best choice. ”