Chapter 154: The God of Wealth Arrives

Seeing Wang Fu kneeling down and pleading guilty, Liu Hou waved his hand and said: "That's it, you get up, those who don't know are not guilty, your consideration is right, if there is no assassination, it is true that the city gate should not be closed." But now that this has happened, we can't afford to remain indifferent.

In this way, we will limit ourselves to three days, and within these three days, let Yu Linwei and the people of the 'CIA' comb through the people in the city, and try their best to find out the details of Wei and Wu lurking in the city. In three days, no matter what the outcome is, the city gates will be reopened for everyone to pass normally, what do you think? ”

"Your Majesty is wise!" Wang Fu hurriedly got up and praised. He didn't know that such a big thing had happened, he didn't expect to offend the emperor, and he was worried that he would be blamed by the emperor, but he didn't expect the emperor to not only forgive him, but also discuss with him the handling of this matter with a pleasant face.

Of course, Liu Hou would not blame him for such a trivial matter, Liu Hou waved his hand again and said, "The account book is doing a good job, did you do it?" Let me take a good look. After speaking, he continued to look at the account book in his hand, Guan Gong and Wang Fuzi stopped talking and waited quietly beside them.

Liu Hou was very interested in this ledger and was also surprised, and he was surprised for two reasons, one of which was the number jù recorded in it. It records the tax situation in Jingzhou, and Liu Hou has never noticed that there are so many taxes in Jingzhou, and they are about to catch up with Chengdu's taxes. Chengdu is the capital of a country, and its tax revenue is well-deserved to be the first in the country, but Jingzhou is firmly in second place, not far from Chengdu.

It seems that Guan Gong's economic work is doing very well! The second thing that surprised Liu Hou was that this account book had four items: original, receipt, outgoing, and depositing, and the accounts were very detailed and clear. He was amazed by the wisdom of the ancients, and did not think that during the Three Kingdoms period, which was 2,000 years earlier than his own era, people would have used such advanced accounting methods.

Later, when Liu Hou thought about it, he was relieved, who was in front of him, it was Guan Gong. Who is Guan Gong? Everyone will say that he is Master Guan, a martial saint, and a "loyal and righteous god martial spirit blessing benevolence and courage and prestige Guan Shengdi", referred to as "Emperor Guan". He is a representative of righteous people, so in Hong Kong films, whether the police or bandits have to pay homage to Brother Guan before they act.

However, if you ask people who do business, they will come to another answer, they will sue you, they also worship Guan Gong, but they worship Guan Gong's other identity, that is, the God of Martial Wealth. Many people may not know, how can a military general become a god of wealth? Those who don't believe can go and see that the statue of the god of martial arts and wealth worshiped by people doing business is the image of Guan Gong.

If you don't know how to make money, you still call it the God of Wealth? Therefore, Liu Hou was also relieved that Guan Gong could still earn a lot of money in a place like Jingzhou. If he didn't have such a strong earning ability, how could he afford to raise more than 100,000 elite soldiers in Jingzhou?

So the question is, why did Guan Guild become the God of Wealth? There is a lot of folklore about this, but the common saying is:

First, Guan Gong was very good at financial management during his lifetime, good at accounting business, had set up a note-taking method, invented the daily clearing book, this calculation method has the original, income, out, deposit four items, very detailed and clear, later generations of businessmen recognized him as an accounting professional, so as the god of business;

2. Merchants talk about business and trade, the most important thing is righteousness and credit, and the public is trustworthy and righteous, so they are respected;

3. Legend has it that after the death of Guan Gong, the true god often returned to help in the war and achieve victory, and the merchant hoped that his business would be frustrated and that he would be like Guan Gong and make a comeback in Japan and strive for the final success.

Liu Hou didn't expect that he would one day be able to sit and chat with the God of Wealth face-to-face, and he was a little excited when he thought about it. He couldn't help but think of the Cantonese song "God of Wealth" that they would often play in the countryside during the Chinese New Year:

The God of Wealth arrives, the God of Wealth arrives, and the good intentions are rewarded.

The myth of wealth, the myth of wealth, the right way to get money.

The God of Wealth has arrived, the God of Wealth has arrived, so it is better to take two steps faster.

Get it to look at you, you have a future.

……

"Am I valued by the God of Wealth now? Then I should be very rich. Liu Hou thought.

After reading the account book, he asked Guan Gong: "Second uncle, did you invent this bookkeeping method?" ”

Guan Gong stroked his beard and smiled, and said, "Let Your Majesty smile, this method was indeed created by the second uncle." ”

"The second uncle is really powerful, I didn't expect the second uncle to not only have strong martial arts, but also know how to accounting, how did the second uncle come up with this bookkeeping method?"

"Hehe, Your Majesty has won the prize, and when I think about it, it was a long time ago. You also know that the second uncle stayed in Cao Ying for a while. As he spoke, Guan Gong gradually fell into the memories of the past, and Danfeng's eyes narrowed again.

"I know that the second uncle is in Cao Ying's heart in Han, at first the second uncle couldn't find his father, so he temporarily lived by Cao Cao's side, and later, the second uncle finally heard the news of his father, so he rode alone for thousands of miles, passed five levels and killed six generals, and killed all the way to find his father.

The second uncle also moved China because of this incident and became the most righteous person in the world. Moreover, I dare to guarantee that the second uncle's past will be passed down through the ages and praised by hundreds of millions of people. ”

Liu Hou saw that Guan Gongqing was a little depressed, and hurriedly slapped him down. Guan Gong was amused by Liu Hou and laughed.

"Hehe, Your Majesty is really good at making people happy, at that time, Cao Cao often gave the second uncle some valuable belongings in order to win over the second uncle. However, your second uncle is the kind of person who is greedy for money and forgets his righteousness, and all those possessions are not misused except for some necessary expenses. Later, the second uncle learned of the whereabouts of the eldest brother and went to see Cao Cao several times, wanting to say goodbye to him.

Probably Cao Cao also guessed the second uncle's intentions, and he avoided it several times. The second uncle had no choice but to say goodbye. So, the second uncle hung the official seal on the beam of the house, counted all the property rewarded by Cao Cao, and attached an account book, which was recorded according to the four items of "original, received, out, and saved". The second uncle found that all the belongings could be recorded clearly in this way.

'Yuan' is how much property Cao Cao originally gave to the second uncle; 'Receipt' is how much property the second uncle received from Cao Cao truthfully; 'Out' is how much property the second uncle spent during this time; and 'Deposit' is how much property the second uncle still had before leaving. ”

Liu Hou suddenly realized that Guan Gong's bookkeeping method was derived from practice, which was to record the financial transactions in actual life one by one and use the method of running accounts. Guan Yu's concise accounting method was copied and used by later generations of businessmen, and was called "commercial book notation" by the world. Guan Gong is therefore regarded as the founder of accounting, and is gradually worshiped as the god of wealth by later generations.

"The second uncle's bookkeeping method is good, but my nephew also has a bookkeeping method, I wonder if the second uncle wants to take a look?" Liu Houdao.

Guan Gong's bookkeeping method is much more advanced than other bookkeeping methods in history, but it is still much worse than the debit/credit double-entry bookkeeping method of later generations. No matter how advanced Guan Gong's bookkeeping method is, it also has its historical limitations, and it is a "running account" bookkeeping method, which belongs to a single-entry bookkeeping method.

Liu Hou thought to himself, since Guan Gong's bookkeeping method can be used by later generations for a long time, since he is respected as the god of wealth by later generations, then simply be thorough, and teach him more advanced bookkeeping methods, and he will promote them, so that the accounting technology can be put in place in one step across thousands of years. In this way, Guan Gong, the god of wealth, will definitely not be able to run away.

"Oh? Does Majesty also understand accounting? Guan Gong asked curiously.

"I understand a little." Liu Hou said with a look of pretending to be 13.

"But the second uncle hasn't heard that Zuo Xianweng understands accounting." Guan Gong was a little unconvinced. Because Zuo Ci is Liu Hou's master on the surface, everyone knows that Liu Hou's martial arts are mainly taught by Zhao Yun, but other strange things all come from Zuo Ci. If you don't even know how to be a master, how can an apprentice be? Therefore, Guan Gong will have this question.

Obviously, Guan Gong doesn't understand the saying that there is innovation in this world, and he doesn't understand the saying that there is a blue out of the blue and is better than the blue. Of course, Liu Hou is indeed not innovating by himself, and it is true that he is not better than the blue, he is just plagiarizing the knowledge of future generations.

"Hehe, second uncle, who is Master Zuo? That's a fairy-like figure. What is he best at? It's a number of tricks. The study of arithmetic involves a lot of arithmetic knowledge, which can be described as broad and profound, and the method of small accounting is just a small way. He is even proficient in arithmetic, is it difficult to get him from just accounting and bookkeeping? ”

Since Guan Gong mentioned Zuo Ci, Liu Hou pushed the matter to Zuo Ci along the way, this method has been tried and tested, so it will not explain so much.

Sure enough, Guan Gong did not ask Liu Hou about the origin of the new bookkeeping method, but urged him with great interest to hurry up and tell the new bookkeeping method. Wang Fu and Guo Youzhi are both civil officials, and their usual work involves this aspect, and they are also very interested in the new bookkeeping method, so they naturally come together to listen to the little emperor's high opinions.

So, Liu Hou drew a financial table commonly used in later generations, and then roughly explained to them the debit/credit accounting method of later generations.

This method of bookkeeping is not complicated, but the concepts of debit and credit are not easy to understand. In Liu Hou's table, the debit is on the left and the credit is on the right. The first rule that Liu Hou told them to remember was that there was one immutable rule to keep in mind when keeping accounts: "Debit = Credit", in other words, in any transaction, it must be registered on both the left and right sides of the account book.

"Your Majesty, please forgive Weichen for saying bluntly, the meaning of 'borrowing' and 'loan' is the same?" Wang Fu couldn't help but ask.

"Uh......" Liu Hou was speechless, really, from the literal meaning, the meaning of the words "borrow" and "loan" is very close, and it is indeed a bit inappropriate to use it here, and I don't know who prescribed the use of these two words in later generations.

After a long time, Liu Houcai said: "This, in fact, is a metaphor, if you think it is inappropriate to use these two words, we can use other words, such as 'out' and 'in', or simply use 'left' and 'right' instead of good." Anyway, you just have to understand what they mean, and it doesn't matter if you use that word or even that symbol. ”

Because Liu Hou used the words "borrow" and "loan", the onlookers didn't turn their heads for a long time. However, after Liu Hou's explanation, they all understood, after all, there was no one here with an IQ lower than 100.

Liu Hou then told them several principles of this bookkeeping method, such as:

(1) When the assets increase, it will be credited to the left; When the asset decreases, it is credited to the right.

(2) When the liability increases, it is credited to the right; When the liability is reduced, it is credited to the left.

(3) When the owner's equity increases, it is included in the right side; When the owner's equity decreases, it is included on the left.

(4) When the cost increases, it is included in the left side; When the cost is reduced, it is taken into account on the right.

(5) When the income increases, it will be included in the right side; When income decreases, it is counted on the left.

(6) When the cost increases, it will be included on the left; If the cost is reduced, it will be credited to the right.

The three of them were very unaccustomed to this kind of bookkeeping at first, but as Liu Hou explained in depth, their eyes became brighter and brighter, and they deeply felt that this bookkeeping method was much better than the original method they used. At least one thing, this double-entry accounting method is conducive to preventing and reducing bookkeeping errors.

ps. Today's chapter copied a lot of Baidu's content.,So this chapter is enough to write 3,000 five words.,Don't scold me for copying things to make up the number of words.,My character is still leverage.。