Song Qingfeng was about to show calligraphy on Liu Ziguang's face, when he suddenly heard a coquettish "stop", the second lady walked into the courtyard with Qiu Xiang, everyone hurriedly bowed their heads and bowed their heads, Song Qingfeng's outstretched sword shook a beautiful fancy movement in the air and then closed it behind his arm, the smile on his face became much more sincere, and the other hand was stretched out in a friendly manner, Liu Ziguang ignored it angrily and got up by himself.

Song Qingfeng smiled generously and said to the second miss: "Second miss, your guard just took over dozens of moves from my Wudang swordsmanship, which is really powerful, it is worthy of the second miss's **, Song admires." ”

The second lady ignored Song Qingfeng, and said coldly: "There is a special time and place for learning martial arts, and everyone who did it just now will be fined half a month's salary, and the cane will be exempted for the time being." Song Shaoxia, although as your Wudang faction Shaoxia, you are willing to go to our Liguo Iron Factory to be a guard swordsmanship instructor who does not take a salary, which is a great talent for you, but since you are here, please abide by the rules here. ”

Song Qingfeng smiled brightly, and didn't take the second lady's cold words to heart at all: "Song can save it." ”

The guards around them all had bitter faces, and if they taught the two thieves and slave workers a casual lesson, they would lose half a month's salary, which was really unfavorable, and this account must be found on those two guys.

The second miss left the courtyard with Liu Ziguang, and everyone didn't notice the fleeting ruthlessness in Song Qingfeng's eyes when he looked at the background of the second miss.

After coming out of the hospital, the second lady instructed Qiu Xiang to take out a nanmu box and hand it to Liu Ziguang and said, "Hand this thing to the eldest lady of the study, and by the way, tell her that I took Qiu Xiang to visit Aunt Yu's illness." ”

Liu Ziguang took the box, said "No" like someone else, and respectfully watched the second lady go away before leaving. Suddenly I remembered, "Where's the study?" Who is the eldest lady? What does it look like? I didn't know, so I asked, and after walking for a while, I met a middle-aged mother-in-law, so I asked her.

As soon as she heard the words of the eldest lady, the mother-in-law became excited, and introduced the history of the eldest lady to Xinding, the eldest lady is two years older than the second lady, and she has been virtuous and virtuous since she was a child, and the second lady is very different.

It turned out to be a strong woman, wouldn't that be more terrible than the second lady, Liu Ziguang gasped.

Inquire all the way and quickly find the study, the study is actually a quiet courtyard, the door checked the waist card, after untying the waist knife, Liu Ziguang walked into the courtyard of the study.

Knocking softly, a crisp voice like a yellow warbler "Come in" inside. Liu Ziguang pushed the door in, only to see that the elegant study was full of books and booklets with the same cover, the air was filled with a faint incense, and a petite body was almost buried in the middle of the booklet as high as the mountains on both sides, the girl did not look up, and asked directly: "It was sent by the second lady to deliver something, put it on the case over there and go." ”

Liu Ziguang said: "Eldest Miss Qiyu, Second Miss sent her subordinates to send a wooden box, and ordered me to tell the eldest lady that she took Qiu Xiang to visit Aunt Yu's illness." After saying that, he put the wooden box on the case that the eldest lady said, and turned around to leave. I don't want to put too many booklets on the case, it is already crumbling, I was accidentally touched by Liu Ziguang, and dozens of booklets arrived, Liu Ziguang reached out to stop where to stop so many booklets, and they fell all over the ground, he hurriedly said sorry, hurriedly picked up the booklets, and hurriedly found that each booklet had words and numbers, dates, and subconsciously arranged them according to the type, number and date.

The eldest lady said, "Let me come, don't mess up." Seeing that Liu Ziguang seemed to be a little organized, he couldn't help but wonder: "Do you know words?" Liu Ziguang said that I not only know words but also college students in the new era, but my mouth is very respectful, "My subordinates know words." ”

The eldest lady suddenly became interested and turned out from behind the desk, "You are the red-clothed general that my sister said, what did you do before, and how many words do you know?" "It looks like I'm getting carried away by a lot of information, and I want to find someone to talk about it and relax.

Liu Ziguang replied: "My subordinate used to be a scholar, and he didn't know many words, so he was basically enough. He didn't dare to exaggerate, Liu Ziguang could recognize most of the traditional Chinese characters he used now, but after all, he didn't know some rare characters, and he couldn't write traditional characters fluently.

"Scholar? It's a Sven, so look at it, what is the booklet in your hand? What is it for? ”

The eldest lady seemed to be a little suspicious of Liu Ziguang's words, how could the bloody winning generals in the gladiatorial arena not be linked to the elegant word scholar. Scholars, I'm afraid that at most they are children in the countryside who have opened Mengwei to go to school. (Xiaoyou refers to a Confucian student who has never been a showman) The eldest lady smiled.

Liu Ziguang carefully looked at the booklet on the blue cloth cover in his hand, on which was written "Pig Iron - April Jia of the Year of Bingyin". Turning the booklet open, there are words and numbers inside: "Old Tube: 1,53,400 catties New harvest on April 1st: 32,000 catties Expulsion: 131,800 catties of silver: 3,200 taels of truth: 1,403,600 catties." ”

"This is the first pig iron sales inventory account of the iron mill in April this year." Liu Ziguang said that he studied accounting in a junior college, and had also interned in his father's factory for a few months, and was forced to instill a lot of accounting knowledge by those enthusiastic accounting aunts. The eldest lady was a little surprised, but after thinking about it, it was not very difficult for a young friend who had read poetry and books to understand that this was an account book.

"I remember the accounts very clearly, that is, the bookkeeping methods are too primitive and backward, they are separate, they are not related to each other, they are easy to falsify, and it is not easy to check the accounts." Liu Ziguang continued. It doesn't seem to be as simple as an ordinary little friend, it seems that there is a book room in which business, no, even if it is an old account room, I don't dare to criticize the method of bookkeeping arrogantly, the eldest lady's eyebrows furrowed, "It's a little interesting, then according to what you mean, what should I do, sit down and say." The eldest lady waved Liu Ziguang to sit down, and she also sat on the chair next to her. Listen with great interest to this black guard in a strong suit about what the bookkeeper should say.

"Yes," Liu Ziguang agreed, took a deep breath, and tried his best to dig out what he learned in school from the depths of his mind, assets are equal to liabilities plus equity, there must be loans if there is borrowing, and loans must be equal...... These things and those things seen in the ledger are completely different systems, and there is no simple and effective way to make the ore, coal, coke, lime, pig iron, wrought iron, weapons, armor, agricultural tools, machinery and other raw materials recorded in these vast ledgers, and come and go. There are also by-products, blast furnace gas, coke oven gas, slaves, the consumption of fighters, sold. As well as the consolidation of the statements of various branches in the field, the exchanges of large merchants in various places, and the accounts. These things are all kept in separate books, and there is no other ledger that can be referred to for parallel accounting and supervision. Yes, isn't the function of modern accounting to be accounting and supervision, and multiple account books record the same thing, so what can be done? Different ledgers, different accounts, by the way, double-entry accounting can do this!

"Miss, my subordinates once learned a method of bookkeeping, dividing a business in the transaction into two and getting two or more account books, such as the sale of pig iron, you can debit: 1,000 taels of cash silver: 1,000 taels of sales revenueAnother account book debits: 1,000 taels of sales revenue: 1,000 taels of pig iron in stock

There is a special flow account for silver income, a book for sales revenue, and an account for the pig iron in and out of stock, which records the transfer of pig iron from the workshop and the account issued through sales. Settle accounts once a month, and list income, expenses, expenses, costs, profits, inventory of pig iron, coal, and weapons in a statement. Glance. ”

"Go on," the eldest lady's brow furrowed. , the two eyes began to glow, "Winter fragrance, tea." "There are two cups of fragrant tea on the ring. Liu Ziguang took a sip unceremoniously and continued.

"The so-called lending, refers to the silver and goods in and out, back and forth, each business occurs, at the same time there is a corresponding account corresponding, in different account books recorded, money, accounts, things, respectively, by the person responsible, can not be managed alone, when checking the accounts of money and things must be equal, if not, it is not a mistake or someone is doing tricks."

The eldest lady Bingxue is a smart person, and immediately realized the superiority of this bookkeeping system, took a piece of white paper and her own hardwood pen, put it on the coffee table between the two, and said: "The subjects just mentioned, as well as the specific accounting methods, and the correspondence between each subject, please write it down Mr., I will slowly comprehend." ”

Liu Ziguang didn't pay attention to the eldest lady's address to him was already Mr., picked up a scented hardwood pen, wrote on the white paper, drew while writing, and explained by the way, the eldest lady issued heartfelt admiration from time to time, and raised various questions from time to time, Liu Ziguang answered them one by one. Before you know it, more than a dozen blank sheets of paper have been written.

More than half an hour passed, and there was a gurgling sound in Liu Zi's stomach, and the eldest lady smiled apologetically and greeted Yahuan: "Dongxiang, pass the meal, I will have lunch with Mr. Liu." ”

Dong Xiang was shocked, a small inner house guard, was actually left by the eldest lady to talk for so long, and now he wants to stay for lunch, it is really a great gift, you know, the famous Wudang Song Shaoxia, that is really the best among young talents, because of the love of the eldest lady, give up the opportunity to walk the rivers and lakes, make a name for yourself, and volunteer to be a swordsmanship teacher in the inner house of the iron factory. But so far I haven't gotten the opportunity to be alone with the eldest lady, let alone have lunch together, even if it's a conversation, it hasn't lasted more than a moment.

Dong Xiang was upset for Song Qingfeng in her heart, and when she served the meal, she couldn't help but glance at Liu Ziguang viciously, Liu Ziguang didn't notice it, his attention was completely attracted by the eldest lady.

Although the eldest lady has a similar face as the second lady, but it feels like two people who are very different, the eldest lady spoke softly, and a pair of watery eyes flickered when she encountered doubts, almost making him stunned, close at hand, the body fragrance on the girl's body was even more refreshing, Liu Ziguang, who had not been so close to a girl for a long time, couldn't help but feel his heart ripple.

Several exquisite home-cooked side dishes: mushroom cabbage, vegetarian fried dried bamboo shoots, spicy fried chicken, boiled crucian carp, red dates and purple rice porridge, all with good fine porcelain dishes and small bowls, since the crossing, Liu Ziguang has never seen such a fine dish, the last time in Xuzhou Mansion Han Da shopkeeper was just a large piece of meat, a big bowl of wine, he tried to keep eating elephants, not too windy, the eldest lady smiled and watched Liu Ziguang eat, the ivory chopsticks in front of him only moved a few times, drank half a bowl of purple rice porridge, and let Liu Ziguang eat the rest.

After the meal, Dong Xiang, who had been waiting beside her, cleaned up the dishes and chopsticks, and couldn't help but stare at Liu Ziguang a few times, and said angrily: The hungry ghost was reincarnated. The eldest lady instructed Dong Xiang to see no one except for a few chief stewards, and to study the new bookkeeping method with Mr. Liu in the afternoon.

The two continued to discuss.

"Well, with such a bookkeeping method, it is not only convenient to check, but also to prevent any artificial fraud, which is really good, by the way, is there an equally good way to account for the raw materials and labor in the production stage?" The eldest lady asked, with the deepening of the discussion, the production link has been discussed.

Liu Ziguang pondered for a moment, searching for modern production technology and financial knowledge in his mind. After a while, he continued: "I don't know the production process, I can't comment on it, but the production of the same furnace of pig iron, the time consumed, manpower, coke, lime, should have a measurement standard, more than is waste, reduction is saving, is innovation, can be promoted, the raw material library can not be used at will, there must be a special person responsible, the person who receives it writes clearly the quantity, time, and the finished product warehouse should also be recorded clearly." The warehouse management system realizes data sharing under the management of the overall financial system. As he spoke, Liu Ziguang picked up a pen and drew a three-column pattern of sub-ledgers, with dates and summaries in the front, and quantities and amounts in the back. Income, issuance, inventory, at a glance.

The eldest lady nodded slightly, "This account page is very well designed, as for the method you said, the factory really doesn't have it."

There are regulations on the use of raw materials, which have always been piled up in the field and withdrawn at will, although outsiders cannot steal, but it has caused a wind of waste. Mr. Liu is so good at learning, but he is only a guard, and his sister is really a good talent in civil and military affairs, so let's do it, tomorrow my sister and I will inform you, transfer you to the account room, use your method to bring a few apprentices, and help me sort out the accounts together, alas, this bad debt, it is time to completely clear up. “

Liu Ziguang was secretly happy in his heart, and suddenly changed from a guard to a bookkeeper, he must have been upgraded, and more importantly, he could be appreciated by the eldest lady, and his waist could be stiffer in the future. Alas, looking at the appearance of the eldest lady, she is only seventeen or eighteen years old, and she has to take on the responsibility of managing the iron factory of tens of thousands of people, which is really hard. Realizing that he actually had the idea of pity and pity, he secretly scolded himself, what is your identity, a guard born as a slave worker, is a dog, even in the 21st century, it is different from such a wealthy daughter, don't think about the unattainable swan meat.

It was getting late, and Liu Ziguang, who had taught him, had emptied his inventory, and he couldn't fully grasp some modern accounting things, but the overall shelf had been built in the eldest lady's mind, and what was needed now was continuous improvement and gradual replacement of the old system.

Seeing that the eldest lady was a little tired, Liu Ziguang got up and said goodbye, saying that he wanted to go back and recall what he had learned. The eldest lady nodded in agreement.

When he came out, Song Qingfeng was sitting in the gatehouse, talking to Dong Xiang, and seeing that it was Liu Ziguang who came out, Song Shaoxia couldn't help but be stunned, this morning under his own sword, the embarrassed thief and slave laborer, now he actually talked with the eldest lady for an afternoon, I heard that they also had dinner together, and they sat in the gatehouse all afternoon. Dongxiang refused to report whether she was alive or dead, it turned out to be because of this guy. Song Qingfeng was thoughtful, and his brows couldn't help but lock.