Chapter 5 Double-Entry Bookkeeping
After a few words of greeting with Li Da and Lu Guangfu, Zhang Guanghua felt that he was slowly integrating into this big collective, in fact, in the past few days since he crossed over, he couldn't confide in others with his grievances, and he had been lonely. I was beaten yesterday, and today I was talking to a group of like-minded friends, and the depression in my mind miraculously disappeared.
"Brother Zhang, I heard that you just came back from overseas, I wonder what you think of the current situation of the uprising?" It turned out that the village chief came over, and the others stopped chatting when they heard the village chief's question, and they were more curious about how Zhang Guanghua answered.
Zhang Guanghua thought to himself, this must be the village chief to test himself, but he was not worried at all, who else could be more familiar with the trend of history than himself? He pondered for a while and said: "Nowadays, there are frequent natural disasters in various places**, and Dayuan has obviously had the potential to destroy the country, and uprisings have broken out in most of the Central Plains. As far as I know, Liu Futong of the White Lotus Sect had already captured Henan and Anhui, Guo Zixing (Zhu Yuanzhang had mastered his ranks after Guo Zixing's death) had occupied Jiangdong and eastern Zhejiang, Zhang Shicheng had occupied Suzhou and western Zhejiang, and Xu Shouhui had occupied Huguang and Jiangxi. On the other hand, the Yuan army, because of repeated unfavorable battles, has gradually shrunk its forces to the north, and can only defend passively. But this is only the overall trend of the whole country, although the righteous army has made great achievements in North China and Central China, but the development in South China is not smooth, just look at our Jiangsu and Zhejiang provinces, we know that the dominance of the Yuan army is still very stable, their losses are not large, the strength is still very strong. ”
Zhang Guanghua saw that the more the village chief listened, the more interested he became, so he continued: "According to my inference, with the gradual expansion of the uprising, the Red Turban Army in the Central Plains will definitely go north to capture the capital of Dayuan in a northern expedition, which is the general trend. However, although the Yuan army retreated, but the north is their base camp, the Red Turban Army will encounter the superior cavalry troops of the Yuan Army the further north it goes, and the Yuan Army can stand in the city and defend, on the other hand, the Red Turban Army is mostly foot soldiers, the victory or defeat is unknown, the victory of the world is still my Han people, but as long as a defeat, ......"
Zhang Guanghua raised his head and looked at everyone solemnly, and said, "It will definitely be a failure." ”
Seeing everyone's incredible expressions, Zhang Guanghua knew that he had said that the situation was too grim, smiled, decided to give everyone a little hope, and then said: "The Northern Expedition is a gamble, I don't think anyone can't understand it, I guess there will be a small number of Red Turban Army will come from the north to the south." Because the military deployment of the Yuan army to the south was weak, and most of them were Han troops and new annexed armies with a weak position, so it was relatively easy for the rebels to capture the city, but the terrain in the south was open, there was no danger to rely on, and the city wall was not as tall as the north, so it was very difficult to defend the city. ”
"What I just said is the general situation of the whole country, in fact, the situation in our Fujian is not optimistic, not to mention that the scope of the uprising is relatively narrow, that is, the scale of the uprising is also small, in order to ensure their own interests, the squire armed forces in various places have joined forces with the Yuan army to suppress the rebel army, resulting in the previous uprisings basically ended in failure. However, I thought about it carefully, and the failures of the rebel armies in the past have one thing in common, that is, after capturing several county towns, they did not think about recuperating their strength, but blindly attacked various road prefectures, and even besieged the provincial capital for several days, but in the case of a long time of attack, they were often defeated by the enemy. ”
In fact, history is indeed the case, all the Northern Expeditionary armies have suffered heavy losses, and the coastal uprisings have been repeatedly defeated, only Zhu Yuanzhang stuck to the south, implemented the policy of "building high walls, collecting grain, and slowing down the king", and became stronger and stronger, and finally defeated the other Red Turban armies, repelled the Mongol army, and unified most of China except Inner Mongolia. Therefore, only by recuperating and planning and then acting is the way to success.
Therefore, if you want to make a great cause in the south, you must pay attention to two points: First, every county town you capture must be well managed, build walls to collect food and make weapons, and unite the people around the entire county town to form an unbreakable interest group. Second, we will never attack Lufu when our strength is insufficient, on the contrary, we must actively trade with them to obtain our necessary materials, and through trade, we can also send people into the city to keep an eye on their movements at any time and prevent them from counterattacking. After Zhang Guanghua said this, he finally summed up one sentence: "All in all, it is one sentence - the countryside surrounds the city and the armed seizure of power!" Zhang Guanghua believes that Taizu's strategy has been tested in actual combat, and it is definitely a truth.
After saying the last sentence, Zhang Guanghua found that the curtain on the side door of the hall was provoked by someone, revealing a pink skirt and a pair of white jade feet, but in a blink of an eye, the person was gone.
"What a rural area surrounds the city and seizes power by force!" The village chief stood up and clapped his hands excitedly, then looked at Li Da and said, "Brother Zhang is really talented, every word is fine, aren't we lacking a military advisor, what do you think of Brother Zhang?" ”
Although the village chief asked Li Da for advice, judging from his prestige, it seemed that the matter was settled. Sure enough, there was no objection from everyone.
Zhang Guanghua was also very happy after hearing this, he didn't expect that he had only joined for a day, and he was already a manager, he used to think that it would be good if he could be a soldier with a knife and gun.
After learning about the preparation of the supplies from everyone, the village chief picked up his crutches again, arranged their own affairs with everyone, and then went into the house to rest.
……
Although Zhang Guanghua was already a military advisor on the surface, because there was no war now, he was arranged by Li Da to manage logistics materials, from Li Da he knew that there were only three scholars in the righteous army, one had been a gentleman in a private school, and the other two had been bookkeepers in the county seat, and they maintained the logistics of this huge team together.
The next day, Zhang Guanghua went to a hidden cave at the end of the village and met the three staff members who were going to work with him in the future.
After a brief introduction, he knew that the gentleman among the three was called Lu Xian, who was from Nan'an County like Lu Guangfu and was also the person in charge of the materials, and the other two were named Li Lianghong and Wang Chengwen, both from Anxi County.
"Brother Xian, I will be one of you in the future, please take care of me in the future."
"Everywhere, everyone came together because of like-mindedness, let us work together for the great cause of the uprising." Lu Xian wore a long robe, wore a Confucian crown, and spoke quite politely, but looking at Li Lianghong and Wang Chengwen beside him, they seemed to be very hostile to him.
Under the leadership of Lu Xian, Zhang Guanghua walked into the cave, and as soon as he entered, he saw several thatched huts built in the cave, it seems that the three of them were stationed here all night, and two large tanks filled with water were placed on both sides of the cave, which should be used to prevent water from going away. The ground is covered with plant ash and lime powder to prevent moisture and insects, and the light gradually becomes dim when you go inside, and there is a cool breeze next to your ears, and it seems that the cave is not sealed. To Zhang Guanghua's surprise, this cave is not a karst cave with stalactites and stalagmites as he imagined, but a cave similar to a cave-in.
Walking further in, it was time to light a torch, and by the faint light of the fire, Zhang Guanghua saw that there were wooden shelves in the cave that had been extending inward, and there were layers of food, swords, guns, halberds, bows and crossbows and other items on top of the wooden shelves. Walking further inward, after passing through the long corridor, it suddenly became clear that there was a huge hole in front of it, and the roof of the cave could not be seen in the light of the torches, and the cave was just at the end of the cave. There are large pieces such as ladders, rushing cars, crashing cars, wheelbarrows, and wooden planks, and in the corners are stacked iron ingots and coal, which are raw materials for production. It seems that Li Da's preparation is quite sufficient, although he did not count them, but the total of these materials is estimated to be five or six thousand.
When Zhang Guanghua saw about the same, someone outside came to report that it was Li Da who had come over and wanted to transport some coal out, and by the way, he brought two truckloads of big knives, and when everything was counted, it was already noon.
After hastily eating lunch, Zhang Guanghua and Lu Xian were familiar with the account books again, because there were more materials, there were five or six account books alone, Zhang Guanghua picked up one and watched, "On the fifth day of the first month, there are three hundred bows; On the sixth day of the first month, three cars of coal were released; On the seventh day of the first month, one hundred quintals of ...... entered the valley"
It turned out to be a running account! Zhang Guanghua continued to look through the other account books, and found that they were all broken accounts recorded by date, and although all the materials would be summarized at the end of each month, income, expenditure, and statistics were mixed together, which was very confusing. After reading it, he asked the two account offices of the main writer: "There are many materials, and the income and expenditure are frequent, do you know how many materials there are now?" ”
Li Lianghong and Wang Chengwen were dumbfounded, and they also poured drool after hearing this: "There are many kinds of materials in this cave, and it takes most of the day to count them, and every day someone pulls things out or sends things in, we don't know the specific number, only a rough idea." ”
Hearing their answers, Zhang Guanghua was also quite speechless, as professional accountants, they didn't know the detailed amount of materials in their hands. In fact, I don't blame Li Lianghong for them, the two of them were just half-baked shop accounts, and the items in the shop warehouse were more than an order of magnitude less than the items in the cave, and the single-entry accounting method used in the Yuan Dynasty at that time was indeed very effective when the number of items was small and the income and expenditure were not very frequent, but as long as the number was huge, it would be powerless.
"Looks like there's still a place for me here!" Zhang Guanghua thought to himself.
Seeing that Lu Xian also came over, Zhang Guanghua decided to popularize the double-entry bookkeeping method for them, he turned out a piece of straw paper, thought about it, and went to the cave to find a relatively thin charcoal rod, and wrote it on the paper.
Zhang Guanghua wrote down on the paper the inventory book, the silver inventory book, a correspondence book for the record and a notebook, a transcription book for the general settlement of accounts, and a general book for the ledger, and explained to them in detail the interrelationship between these account books, "there must be coming, and coming and going must be equal." He also told them that the current one that can be used is the correspondence book, the second is the transcription book, and the other is the general book used to count the goods, and the monthly transcription book plus the previous month's general book must be equal to the general book of this month, and different people are in charge of different account books, and there must be no mistakes in the monthly ledger, and the detailed number of current items can be summed up at any time when necessary.
(3179 words)
1. Road: Equivalent to the current city, the administrative planning of the Yuan Dynasty was Zhongshu Province-Province-Road-Prefecture or County.