Chapter 56 Bookkeeping, Closing Accounts, and Entering and Exiting Accounts
Early the next morning, Gu Mengping said hello to the people at home and went out with Gongsun Yuan.
The two of them took a carriage all the way to Runing Mansion, crossed the moat and walked about a cup of tea, and arrived in front of the street where the pen and ink shop was located. Gu Ligong's vision is quite good, originally this road was a small alley, but with the prosperity and expansion of Fucheng, it has gradually become a main road, and there is a lot of traffic along the way.
The two discussed on the road, first go to the pen and ink shop, and go to the teahouse next to them to sit and observe.
Diagonally opposite the teahouse is Mengmo Zhai, which should have just opened, and there is a small boy standing outside the store, constantly bowing to the guests, all of whom are scholars wearing Huayang scarves and shirts or straight shirts.
Because they were sitting on the second floor, the two of them saw through the window the backyard of Meng Mozhai, there were two rows of houses in the backyard, and the east side seemed to be a warehouse, and an old man was standing in the courtyard at this time directing the unloading of goods into the warehouse.
"Where is this bad business?" Gongsun Yuanzong no longer understands economics, and he also sees a little difference at this time.
"Just look at the ledger." Gu Mengping smiled slightly.
Seeing his unfathomable appearance, Gongsun Yuan couldn't help but look sideways, this account book is not something that ordinary people can understand.
Yu Sihe had already walked into Mengmo Zhai at this time, and his task today was to buy.
What made Gongsun Yuan dumbfounded was that Gu Mengping taught Yu Sihe and said: "You just said that your own Lang Jun likes to practice calligraphy very much, and he consumes countless papers every day. Let the store give you a real price and a false price......"
Seeing that Yu Sihe had entered Mengmozhai, Gongsun Yuan smacked his tongue and said, "You can let him ask the price to know if the business is good?" ”
But Gu Mengping smiled and didn't say anything, just picked up the tea and tasted it carefully, but his eyes looked across the street.
This sitting is a morning.
After arriving home, Gu Mengping first went to the upper room to meet the old monk, and then went to the east house to see Lao Anren, and told Lao Anren about his suspicion that the shopkeeper Zhang had embezzled Mengmozhai's money.
Lao Anren didn't believe it at first, but when he saw Gu Mengping take out the price of the goods recorded by Yu Sihe, he knew that Gu Mengping must have gone to Runing Mansion in the morning. Since her grandson has begun to investigate this matter, she, as a grandmother, has only one way to support her grandson.
And her heart was also full of relief, her grandson regarded herself as a member of the outer third room, otherwise she would not be so angry.
Thinking of this, her face was full of love, and she took Gu Mengping's hand, "My good grandson, what are you going to do?" Are you going to invite the shopkeeper over to confront you? ”
Seeing that Lao An didn't blame him, Gu Mengping first breathed a sigh of relief and said, "That's what Grandson thinks...... In the past, the time to hand over the account books was set in February every year, but this year, due to the shortfall, I asked my grandmother to urge the shopkeeper to hand over the account books for the next year. At that time, the grandson will check them one by one, if nothing is found, this is of course the best, and then just say that it is okay to see it, and it will not hurt the face of the shopkeeper. If there is a problem, we can use the ledger to dispose of the shopkeeper. At that time, whether to dismiss or retain, or to let the shopkeeper make up for the shortfall, is a matter of grandmother's words. ”
Lao Anren nodded slowly, feeling that Gu Mengping was reasonable. Since the shopkeeper said that he was in deficit, he had to explain to the master why he was in deficit, and looking at the account book was indeed a very correct approach. It's just that her daughter-in-law used to take care of this matter, and Lao Anren didn't expect that there would be an account book to verify for a while.
"Speaking of the ledger, I remembered, I had a ledger under my bed that your mother had seen before, and I asked Jiamu to send it to your house when I turned around," she became worried again when she said this, "Brother Ping, this ledger is extremely difficult to read, can you read it?" ”
Gu Mengping smiled and nodded.
The disgust in my heart for the shopkeeper deepened again, and the shopkeeper said to the master that there was a deficit, but he didn't even have any explanation.
It's just bullying Lao An people who don't understand business affairs.
Seeing Jia Mu walking in behind Gu Mengping with a large stack of account books, Gongsun Yuan stood up.
"Do you really want to read the accounts?" Gongsun Yuan looked suspicious.
Gu Mengping his jaw and taking out the abacus he had taken from the east room.
In recent years, the ledgers are there, not only the accounts in the store, but also the general ledger left by the former lady, which looks very detailed.
Let's start with the previous year's accounts, and the account book records the monthly profits and expenses in detail.
Gu Mengping spread out a piece of white paper, dipped it with ink with a very thin brush, and wrote the first line of words on it: February 3, enter the rice paper in four feet and three rolls, four taels and two coins per roll...... Then a few spaces were left blank, and then a volume of the original inventory was written......
In fact, Gu Mengping's real purpose is not to check the selling price and purchase price, if the shopkeeper wants to reach out in the store, it is impossible to do anything about the entry and exit price, and the only place that can be done is inventory.
Gu Mengping knew that the accounts in ancient times were different from the current accounts, and the output and entry were mixed in the same book.
What he had to do was very simple, which was to separate the entry and exit.
Create a quantity-amount subledger.
This gives you a clear view of your inventory.
As long as the incoming and outgoing accounts and inventory cannot be fully linked, then there is a problem with the shopkeeper.
However, after checking the accounts for a month, Gu Mengping found two problems. Obviously, two loads of blank paper were put into the account, but these two loads of blank paper disappeared into the account book inexplicably. I didn't find it until May......
Perhaps the shopkeeper could excuse the omission and forgetfulness, but in August, a note of ink that had never been entered appeared in the ledger.
Is this in the closing of the accounts? Gu Mengping smiled.
Watching him one after another, he didn't look at it carefully at all, the abacus beads in his hand rang quickly, and Gongsun Yuan couldn't help but whisper to Jiamu who was standing next to him, "Does he really know how to settle accounts?" ”
A breath of a man of the opposite sex came to his face, looking at the young man's picturesque eyebrows, Jia Mu turned sideways uneasily, his face flushed slightly, and said in a low voice: "I don't know, maybe it......" In fact, she didn't know in her heart, but she was willing to believe in Gu Mengfu unconditionally.
But in an hour, Gu Mengping finished reading the accounts of the previous year, wiped a handful of sweat that did not exist on his forehead, and chuckled.
"Can you see the problem?" Although Gongsun Yuan was talking to him, his eyes were staring at the blank pieces of paper written by Gu Mengping, and his eyes moved slightly.
He knew all the words on it, but when they were put together, he couldn't understand it.
"Brother Yuan, look at these two loads of blank paper, and then look at the back line, just this one place, the error has reached more than twenty taels. There is also this ink strip, if you look at this line again, the error of this item alone is nearly thirty taels. ”
"Where? Why can't you see it? Gongsun Yuan almost saw it as a cross-eyed, and he didn't see any problems. It was only after Gu Mengping's careful guidance that he suddenly realized.
"What a thief! How much profit is there this year, he can actually embezzle more than half of it......" Speaking of this, Gongsun Yuan turned his head suddenly, "This is still when the eldest lady is alive?" ”
Gu Mengping nodded heavily and sneered: "When his mother was alive, he dared to be so fooled, and now only his grandmother is left as the director of the house, isn't this shop at his disposal?" But he sighed in his heart, he thought that the lady was a good businessman, but he didn't expect that she couldn't even read such a simple account book.
Seeing Gu Mengping raise his legs and go to the East House, Gongsun Yuan's eyes looked at the white paper again, "What kind of accounting method is this?" How can it be so simple? ”
Gu Mengping presented the evidence from these two places to Lao Anren.
The evidence was conclusive, and it coincided with his grandson's doubts, Lao Anren was so angry that his hands trembled, and he said after a while: "I'll ask you Third Brother Wei to call the shopkeeper over now." ”
Lao An was so angry that he refused to even say a word of invitation.
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Today's first shift, go to the next watch.
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