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On April 13 of the seventh year of Chongzhen, the inner courtyard of General Mingwei's Mansion in Yingzhou City

Yue Yang sat in his study, looking at the account book in his hand, while quickly dialing the abacus on the table, and in front of the other table next to him sat the Linglong sisters. The two sisters also had a basic account book in front of them, and they were looking through them diligently, holding a pencil in their hands and writing something constantly.

"Xianggong, how do you calculate this question?" Yulong took a ledger and came to Yue Yang's side with a frowning eyebrow and asked.

Yue Yang took the account book and looked at it, nodded and said, "Hmm...... Let me see, it's this question, you see, this account is calculated like this......"

Yue Yang talked for a while, and then Yulong happily returned to her sister's side and continued to count.

As Yueyang's officials get bigger and bigger, he has more and more things, and it stands to reason that today's Yueyang, as a guerrilla on the North Shanxi Road, is already a middle-level cadre, and the trivial matters under his command should be handled by a special person. But now what makes Yue Yang feel distressed is that his business talents are still not enough, the original housekeeper Yue Laifu was sent by himself to manage the industrial park, and Hailou was sent by himself to Tuntian to open up wasteland, and every day there are all kinds of things reported to the mansion, Yue Yang is already very troubled just to deal with these things, and he doesn't have much energy to manage the affairs of the army, and he also has to be distracted from managing the family's accounts.

According to common sense, the financial power of the family should be handed over to Hai Lanzhu, who is the main room, to manage, but Yue Yang is very depressed to find that his daughter-in-law seems to have a deep hatred for mathematics in her bones, and when she sees the account book, she will be sleepy in the shortest possible time. And she herself would rather sit in the secret room and tirelessly analyze the various intelligence files sent below for a whole day, rather than pick up the ledger and read it for even a minute.

Helplessly, Yue Yang had no choice but to be the big shopkeeper at home in person. But one day, Yue Yang inadvertently appeared that the Linglong sisters liked to spin around beside them when they were settling accounts by themselves. Curious, Yue Yang asked them a few questions on the account with a joking mind, but he didn't expect them to be able to answer them. Surprised and delighted, Yue Yang began to try to teach the two sisters Arabic numerals, and in less than a week, the two sisters were able to begin to try to slowly calculate the books.

"Eight thousand three hundred and thirteen soldiers, three thousand five hundred stone of grain per month, three thousand seven hundred and eighty-two taels of silver, eight cents and five cents and three millimes."

"Buy two thousand one hundred and twenty-three piglets, and each head will be six cents and two cents of silver. One thousand three hundred and ninety-eight twenty-seven dollars of silver, nine cents and four cents......"

"Consume 1,842 pieces of cloth, each horse is three cents and two cents of silver, and the silver is ......."

Yue Yang counted and checked one by one, I don't know how long it took, Yue Yang finally breathed a sigh of relief, after two days of inventory and checking, Yue Yang had already sorted out the accounts. It can be seen that his housekeeper Cao Youqian is still very dedicated, the accounts are basically true and detailed, and he has not done anything on the accounts. It's just that Yue Yang is a little dissatisfied that these bookkeeping methods used by the current Ming Dynasty are too simple and crude, which is really unsatisfactory.

At this time, the accounting methods used by the Ming merchants were all the heaven and earth account recording method, also known as "Zhu out of ink into the accounting method". Written in red and written in ink, this method of accounting is simpler than the double-entry accounting method of later generations. The earliest double-entry accounting method (Longmen account) in China was produced in the last years of the Ming Dynasty (164o), and is said to have been created by Fu Shan, a native of Shanxi.

However, neither the Heaven and Earth Ledger nor the Longmen Ledger could satisfy Yue Yang, and Yue Yang used the loan accounting method commonly used in later generations. The so-called credit and debit accounting method is improved and perfected on the basis of double-entry accounting.

The credit and debit accounting method is based on the theory of "assets = liabilities + owners' equity", and "debit" and "credit" are the accounting symbols. It is a double-entry accounting method with "there must be a loan, and the loan must be equal" as the accounting rule.

The basic structure of the credit and debit accounting method is divided into two sides, the left side is called the debit side and the right side is called the credit side. The debit side is on the left side of the book, and the credit side is on the right side of the book. When an asset increases, it is credited to the left. When the asset decreases, it is credited to the right. When liabilities increase, they are credited to the right. When responsible for the reduction, it is credited to the left.

Compared with the Ming Dynasty's "Zhu Chumo Accounting Method" at this time, this accounting method can better prevent and reduce bookkeeping errors, and it is also more flexible in account settings, which is conducive to the analysis and management of the industry under its name, which is of course much smarter.

Since Yue Yang forcibly ordered the teaching of Arabic numerals and loan bookkeeping a few days ago, there was a lot of complaints at the beginning, but after a while, the original complaints disappeared, and the shopkeepers and accounts below were surprised that this bookkeeping method was more rigorous and effective than their original bookkeeping, and some loopholes in the books were also plugged. And after using those Arabic numerals, the originally complex numbers have also become simpler, and the accounts that used to take a week to complete can now be calculated in less than a day, which is more than ten times more efficient.

Yue Yang put the account book away, took a sip of hot tea, only felt that his whole body was warm, and he lay on the chair and closed his eyes to recuperate. After a while, a pair of soft little hands touched his temples on both sides and slowly massaged, this force is very unhurried. Immediately afterwards, a peeled grape was stuffed into his mouth again, but after Yue Yang swallowed the grape, he kissed it on the little hand holding the grape, which caused a few coquettish sounds. It's just that the person concerned didn't care, swallowed the grapes in two or two, and the whole person leaned back on the chair and hummed like a well-fed fat pig.

After eating seven or eight grapes in a row, Yue Yang asked, "Long'er, Ling'er, have you all memorized the loan bookkeeping method?" ”

"Remember." Long'er's big eyes flashed, revealing a look of adoration and said: "Xianggong, these days, the shopkeepers and bookkeepers below are constantly praising you and you, and they all say that the bookkeeping method you created is very strictly forbidden and easy to use, and it is the only thing they have ever seen in their lives." And those Arabic numerals are also very useful, you are so amazing! ”

"Uh...... Long'er, I've said this several times. That bookkeeping method was not created by me, it was created by those foreigners. In the face of the praise of the beautiful daughter-in-law, although Yue Yang asked himself if his face was not thin, he still couldn't bear such praise.

"Anyway, the whole account room said that they had never seen such a powerful bookkeeping method before." Yulong pursed her lips a little unconvinced, in her simple opinion, her husband is the most capable person in the whole Ming Dynasty, there is no one.

Yue Yang hugged Yulong's slender waist, a faint fragrance came to his nose, although this fragrance has lost the freshness of a girl, but another refreshing fragrance is even more intoxicating, Yue Yang gently kissed her cherry lips and smiled: "Okay, Xianggong knows that you and your sister want to share the worries of Xianggong, and Xianggong also believes that you will be able to do a good job." But don't be too tired, do everything according to your ability, you know? ”

"Hmm!" At this time, Yulong lay in her husband's arms like the most well-behaved kitten, and closed her eyes comfortably when she smelled her husband's familiar scent. The reason why she and her sister worked so hard to learn to keep accounts was to share some things for Yueyang, and the old lady once told them that if they wanted to be a woman who was favored by Xianggong, then they had to make themselves Xianggong's virtuous helpers instead of burdens, and now they are also working in this direction.

Just when Yue Yang and the Linglong sisters were enjoying a rare leisure time, a group of people also came on the streets of Wulizhai.

One of the two people was about forty years old, a man in a blue robe, this person was fair-skinned, tall, thin-faced, and his expression showed a look of non-anger and self-authority, which made people dare not look directly. Next to him was a middle-aged man in a robe who looked like a scholar.

The two men were followed by four subordinates who could be seen at a glance to be retinues, all of whom had long knives hanging from their waists, and each of them had a horse in his hand.

The middle-aged man was Lu Xiangsheng, who had just been appointed as the governor of Xuanda, and next to him was Yang Tinglin, who had followed him for many years.

Lu Xiangsheng looked at the bustling crowd around him, and couldn't help but admire: "Boxiang, before I came here, I always listened to others in the capital about how Wulizhai was, and I always didn't believe it in my heart, but now I finally believe it with my own eyes, this Yueyang is a capable person." ”

Yang Tinglin also nodded and said: "Yes, the foolish brother also passed by here a few years ago, at that time, Wulizhai was just a dilapidated place, with a population of only tens of thousands, and there was no food and clothing, but now it seems that there is still the situation of the year, this is completely different!" ”

Compared with the previous two years, Wuli Village has indeed changed a lot, first there are more people on the street, and the whole village originally only has a street of less than 500 meters. But now there are two streets in the surrounding area. Because Yueyang recruited displaced people to open so many factories in Tuntian, and the original population of Wulizhai was insufficient, some farmers and displaced people from other places came one after another, which increased the population of Wulizhai a lot. The reaction is on the street, that is, there are many more people on the street.

The second is that the appearance of the farmers in Wuli Village has also changed a lot, the people on the street used to be generally ragged and skinny, but now it is basically rare, everyone has a rosy face, and many people are wearing new clothes. Compared with the numbness on the faces of the farmers in the past, everyone's faces are now full of smiles of hope and yearning for life, and the smiles seem to bring vitality, making the spiritual outlook of the entire Wulizhai very different.

Although there are still many thatched huts on the side of the street, many of them are tiled houses that are being built. No matter which dynasty, building a house is the top priority of the Chinese people, and the first thing that the Chinese people who have spare money in their hands think of is to build a house. As the saying goes, there is a market where there is demand, many shrewd businessmen immediately opened a brick kiln around Wuli Village to refine bricks and tiles, and the business is very prosperous, although the current Wuli Village still looks a little chaotic, but it gives people a sense of prosperity.