Chapter 196: Arabic Numerals and Double-Entry Bookkeeping

"Don't forget it, several. Now you can learn from me, a new type of number, and a new type of bookkeeping. Now I'm going to write you some numbers, so you have to recognize what they mean. Chen Fei said.

Chen Fei first wrote down the ten Arabic numerals 0, 1, 2, 3, 4, 5, 6, 7, 8, and 9. Then he wrote down the Chinese characters on the ten accounts again, and then began to teach these accounts to use new numbers.

"Do you see these comparisons clearly? Wait a minute, you have to remember which of these abbreviated numbers corresponds to each of the characters. Then I'll teach you again how to represent ten, hundred, thousand, or even ten thousand digits, and you can remember it for me. Chen Fei said.

Although these old bookkeepers didn't understand what this Chen Fei wanted to do, they knew that since Chen Fei had hired them, they had to follow the arrangement. Anyway, the battle of officialdom has nothing to do with them, they just need to do their own thing, and whoever hires them will die for whomever they want. Anyway, when the time comes, there will be unjust debts and owners, and the Cui family will have a big business, so they can't blame them for these accounts.

"Do you remember clearly?" Chen Fei asked.

"Okay, we've learned the numbers, what's next?" Someone asked.

Chen Fei continued: "It's very simple, we have to learn a method called double-entry bookkeeping, and when you learn this method, it will be easy to find out what is wrong with the accounts!" ”

Chen Fei then told them about the double-entry bookkeeping methods of later generations, and taught these old account offices how to make financial statements. These old bookkeepers are the ones who have managed the accounts for many years, and of course they quickly learned. And they were all surprised, if they all followed this method to keep accounts, then I am afraid that no one would be able to make fake accounts at all! With this method, I am afraid that no accounts can be falsified. Because it is clear that everything is in and out, it is much better than the bookkeeping method in the vernacular in the past.

And those old bookkeepers said that if they used this double-entry bookkeeping method, no one would be able to make fake accounts and embezzle. Chen Fei smiled but did not speak. This is because the ability of these ancient accounts to keep accounts and check accounts is much more backward than that of later generations, the times are advancing, and the methods of bookkeeping are better, but the means of making false accounts are also improving. The times are like this, the good and the bad have progressed together, and this is a helpless situation.

"Okay, you're also responsible for converting these complex accounts into modern financial statements, and then it's easy to find out!" Chen Fei said.

"Okay!" The bookkeeper said.

Next, the speed of the audit is much faster. In fact, these accounts just need to be converted into new bookkeeping methods, so that the balance between the borrower and the borrower can be quickly found. If the borrower and the borrower are balanced. That means there is nothing wrong with these accounts. If there is an imbalance between the borrower and the borrower, it means that there is definitely something wrong with these accounts. What is the specific problem, that is, we can continue to study it in depth.

However, this made the speed of these account rooms many times faster, and they originally had to slowly scrutinize the data one by one, but now they only need to scan it to see if there is a problem. Because they just have to look at the accounts that are unbalanced between the borrowers and borrowers, and those balanced accounts show that they don't have a problem. In this way, the workload of the bookkeeper is also reduced a lot.

In addition, the bookkeeping form of those accounts is much simpler than in the past, and many entries are also clear at a glance. You can't hide anything at all. I have to say that these ancient account offices, once the ability to make fake accounts encountered those double-entry bookkeeping in later generations, it was immediately exposed. Every account was exposed in front of Chen Fei, because there was a fundamental balance between income and expenditure and loans. And these ancient methods of making false accounts were by deliberately confusing the volumes of these accounts. And then it looks very confusing, and it is impossible to find out.

This kind of method is simply an unpopular means in later generations. These ancient account offices didn't know economics at all, so they all worked on the order of those accounts. The bullies are also contemporary. But Chen Fei, a descendant, can easily find out that there are problems with these accounts. As long as some economic theories are used, these accounting problems can be exposed. These economic theories. Chen Fei, a high school student, can understand it, so it's easy to check.

Five days later, all the accounts were checked.

"Chen joins the army, we have all checked these accounts, this is the financial statement." An old bookkeeper said.

Chen Fei began to review these accounts, but the old account room looked very hesitant, obviously as if something was wrong.

"What's the matter with you?" Chen Fei took the initiative to ask.

The old bookkeeper said, "Chen Senjun, do you think we can teach others this bookkeeping method you taught us?" We all rely on bookkeeping to make ends meet, and now thanks to Chen Senjun for teaching us this method, it will be much easier for us to keep accounts and keep accounts in the future, can we use it elsewhere? We still want to pass it on to our descendants, but without your consent from Chen Senjun, we don't dare to teach it casually! ”

Chen Fei was speechless, there are still such rules in this era, and without Chen Fei's consent, they don't dare to teach them to others? This may also be the rule of learning art in ancient times, without the consent of the master, you cannot teach certain skills to outsiders without authorization.

"Even though you have taught it well, I don't have the idea of cherishing myself with a broom!" Chen Fei said.

"Thank you Chen for joining the army!" The accounts said happily.

These account offices feel that they have helped the government to check the accounts this time, and it is simply earned. Earning Chen Fei's commission is still secondary, the important thing is to learn a lot from Chen Fei, such as this double-entry bookkeeping method. They thought that with this method of bookkeeping in the future, it would be impossible for anyone to make false accounts.

However, Chen Fei also believes that at least for a few decades, no one will be able to surpass this double-entry bookkeeping method, after all, the ancient people's research on economics was simply too backward. There is no tradition of studying economics in China, so Chen Fei does not think that anyone will be able to crack this double-entry bookkeeping anytime soon. If you want to crack double-entry bookkeeping, you can't do it without professional economics study. However, Chen Fei can be regarded as promoting this double-entry bookkeeping to this time and space, and I don't know what kind of changes it will cause. (To be continued, please search, the novel is better and updated faster!)