"Bang Bang Bang ......"

In the warehouse of the Shanghai Shipping Division, a special area was opened up for the office of the imperial court censors. The abacus crackled, and people kept walking around with account books.

In an office next door, the first and second leaders of the city department are there. Compared with the Ming Dynasty's Congwu and Congliu Pin, the Datong New Dynasty's Municipal Bo Si Lifting and Deputy Promoting, the official products were Zheng Wu and Zheng Liupin, while the supervisors of the provincial customs units were Cong Sipin.

Cao Benshu, from the Inspectorate, smiled and said to the officials of the Municipal Department of Shipping, "You don't have to be nervous, we won't arrest people indiscriminately." If the city department has official business to do, the two of you can go to work first, and there is no need to stay here to accompany us. ”

The city secretary raised Wang Cai and said with a smile: "Although I am busy with official business, I can still squeeze out time." You have come from afar, how can the city boss also do the friendship of the landlord, tonight the official in Wanghailou slightly prepared a banquet. Shanghai is a small place, it must not be compared to Nanjing, please take a look at it. "Forget about drinking, check the accounts first," Cao Benshu looked at the Ministry of Finance and bank officials next to him, "The two Zhou Shou who came from the Ministry of Finance smiled foolishly, "Cao Yushi has the final say." ”

Wang Cai saw that these people refused to appreciate their faces, so he pulled a relationship set and almost "Cao Yushi used to be a member of the Datong Society, and he was also a swordsman under Mr. Xu (Xu Ying)."

"Then we used to be colleagues," Cao Benshu asked, "Why did Your Excellency come to the City Department to do things again?"

Wang Cai said: "After the imperial court recovered Jiangsu, many brothers changed careers. Xia Guan used to be a showman, and his ability to settle accounts was okay, so he first transferred to the bank to do things. It didn't take long for him to meet the establishment of a port in Shanghai, and he was transferred to the Shanghai Shipping Division as a low-end petty official. ’

Cao Benshu smiled and said, "Yes, this low-end petty official has already achieved the fifth grade." I have been working in Shanghai and have not been transferred to other places" "I have been transferred to Ningbo for three years, and I am not transferred back," Wang Cai said with a smile.

Of course, Cao Benshu knows the details of Wang Cai, this goods is originally from Shandong, and the family fled to Xuzhou to avoid the war, and now the family has moved back to their hometown. Wang Cai continued to be there, and Cao Benshu chatted without a word.

Until the evening, the accountants of the Ministry of Finance and the bank came in, "There is no problem with the accounts checked today, and it is estimated that there is no problem with all the checks, after all, they have to be checked once a year, and if there is a problem, it has already been discovered."

Cao Benshu immediately got up, "You don't need to check the city department, I will go to the Shanghai General Department tomorrow." I have informed the Shanghai County Commerce and Finance Departments to cooperate and ask them to seal the accounts of the various trading companies in Shanghai. When I arrived at the General Division, I slowly recorded the transactions one by one. Also, the account books of the city department are also sealed, so don't accidentally catch fire again. ”

From the Song Dynasty to the early Ming Dynasty, China adopted a single-entry accounting method.

With the boom in commerce, the "three-legged account" appeared in the middle of the Ming Dynasty, which is a transitional accounting method from single to double. By the end of the Ming Dynasty, the "three-legged account" developed into the "Longmen account", which belonged to a relatively rough double-entry accounting method.

With Zhao Han's promotion of Arabic numerals, the promotion of new mathematical methods, and the boom of commercial trade, the "four-legged account" finally appeared in recent years. It is a relatively mature double-entry accounting method, compared with the accounting method hundreds of years later, there must still be many flaws, but the basic principle has been exactly the same.

Two years ago, the imperial court issued a decree that all government agencies and private trading companies must adopt the "four-legged account" as soon as possible. There is only one year of study, and if you can't learn accounting in a private company, you can wait until you learn it before you open your door to do business.

Anyway, the requirements for accounting are getting higher and higher, and many middle school graduates are not sure about the entrance examination, so they simply go to various companies to become accountants. Of course, there are also many lawyers, commonly known as litigants. In the entire southern region, the trend of litigation is becoming more and more popular, and lawsuits are often sent, which is in the same vein as the Ming Dynasty.

Longmen account and four-legged account, these two double-entry accounting methods, are very conducive to commercial lawsuits, and a book of accounts is evidence of lawsuits. In contrast, the three-legged account and the traditional single-entry accounting method are not clear at all in the event of a lawsuit, and many contents that can be used as evidence are not recorded. It is convenient to fight a lawsuit, and of course it is also convenient to investigate the case

Seven or eight days later, the chief judge and the criminal officer of Shanghai County were also called in to hear the first case.

Cao Benshu took the results of the investigation and asked, "Where is Wang Fang?" and "Where are the grass people," and a man who was almost fifty years old replied. Cao Benshu asked, "What is your position on the Changyuan?"

Wang Fang replied, "The grass people are the big shopkeepers of the Shanghai branch of the Changyuan number, and the head office is responsible for transporting goods from Sichuan to Shanghai, and the grass people are responsible for selling these things." ”

Cao Benshu nodded approvingly: "The accounts of your firm match the records of the Shanghai General Education Division. This is very good, your trading company operates legally and pays taxes according to the regulations, and I commend it on behalf of the imperial court. ”

Wang Fang said happily: "Lord Yushi praised it falsely, this is as it should be, and the smile on Cao Benshu's face narrowed, "Where is Lu Guang?" and "The grass people are here." A man in his fifties was so frightened that he almost fell to his knees.

Cao Benshu sighed and said, "Your Excellency's ancestor Lu Shen, I don't know how many scholars admire it. All the officials who compiled history in the Hanlin Academy, who did not know Lu Ziyuan's name, could even say that from the Jiajing period to the Datong New Dynasty, all the scholars who studied history were all Lu Ziyuan's disciples and grandchildren!" Lu Guang buried his head in the first place, "The ancestors have a thin name, and the descendants dare not rely on it." ”

"Don't dare to rely on" Cao Benshu is also a scholar, he was so angry that he directly slapped the case and roared, "If Lu Ziyuan is still alive, he will have to beat you unscrupulous descendants to death" Lu Guang was so frightened that he knelt on his knees.

"Stand up, you don't have to kneel down to hear the case in this dynasty!" Cao Benshu roared Lu Guangzhan stood up tremblingly, but he always felt that his knees were weak, and he was ready to kneel down again at any time.

Cao Benshu said: "Your Lu family's Fulong is the biggest business customer of the Changyuan. The account book of the Changyuan can be matched with the Shanghai General Education Division, how can it not be matched with the Lu family's Fulong" Lu Guang was terrified and didn't know how to answer.

Cao Benshu looked at the case file in his hand and asked, "Last year, Changyuan sold you a total of 3,000 catties of Sichuan tea, how did you only buy 1,800 catties of Sichuan tea in your account books, and the remaining 1,200 catties were drunk by your Lu family," Lu Guang couldn't answer.

"And this raw silk, I sold you 600 quintals of raw silk last year, why is there only 400 quintals on the account," Cao Benshu patted the table and asked. Hey pass!

Lu Guang knelt on the ground again and cried, "My lord, spare your life, for the sake of ...... See ............ On the face, you will bypass the Lu family this time" "Oh," Cao Benshu suddenly laughed, "For the sake of whose face, you can make it clear." Lu Guang didn't dare to speak. Said," Cao Benshu roared.

Lu Guang's voice was as thin as a mosquito, "Look at it...... The face of the eldest princess.

Cao Benshu was finally completely angry, "You nonsense, how can the Lu family get involved with the eldest princess"

Lu Guang actually explained in detail: "Master Ma is the great-nephew of Mr. Shaohu (Xu Jie), and Caomin's uncle is Mr. Shaohu's grandson-in-law. The grass people and the horse master are of the same generation....."

Cao Benshu was suddenly speechless, what kind of relatives are these crooked

After holding it for a long time, Cao Benshu asked rhetorically, "Why don't you say that Lu Xun of Eastern Wu is your ancestor, let me see Sun Quan's face and fall lightly" Lu Guang muttered, "Zhaohou (Lu Xun) is indeed the ancestor of my family." ”

Cao Benshu didn't bother to talk nonsense, and asked directly: "Let's say, are these goods that fly without getting tired on the account sold overseas?" If it is sold overseas, how can it be released by the market?"

Lu Guang is still stubborn, "It's all in Shanghai." ”

"In Shanghai, there must be a place to go for local bulk goods," Cao Mushu said, "whether it is sold to which business, or to sell to the people in your own store, you can tell me, and I will slowly check the accounts." Lu Guang said: "Sold to the people." ”

Cao Benshu laughed angrily, "Thousands of miles away from Sichuan to buy raw silk and sell it to the little people in Shanghai, are you a fool of me" Lu Guang was stunned and speechless.

Jiangnan is full of silk, and transporting goods from Sichuan to sell is probably equivalent to transporting coal from the northeast to Shanxi. Cao Benshu said: "Since you can't tell where the goods are, then you can only sentence your Lu family to smuggle ......." "Your Excellency spares your life!"

Lu Guang hurriedly shouted, "It's not smuggling, the Lu family is not smuggling." These goods were released by the City Shipping Division, and the only charges were tax evasion and bribery of officials. And smuggling, a small amount of exile, a large amount of killing, Cao Benshu asked, "Which city official gave you permission?"

Lu Guang replied stubbornly, "The grass people have not contacted the officials of the Municipal Shipping Division, but they ...... Deputy Chen's second son of the family has some dealings with the grass people. The tax evaded every year will give Chen Ergongzi a benefit. As for the officials of the city, Chen Ergongzi will go to deal with it. "Go to Chen's house to arrest people," Cao Benshu immediately ordered.

The inspectors and police officers of Shanghai County were seconded, and under the leadership of the inspectorate officials, they immediately went to arrest people in horse-drawn carriages.

About an hour later, the integrity officer came back and whispered, "The Chen family father and son committed suicide in fear of crime, and there is a large amount of ashes in the study, which may have burned some incriminating evidence." The ashes are already cold, probably in the middle of the night or in the morning. ’

Cao Benshu sneered, "Okay, I committed suicide in fear of crime, I really can't check it out, and I arrested Wang Cai, who is promoted by the city boss, and let people watch it day and night, don't let this guy die!"

In order to prevent officials from committing suicide in fear of crime, the Datong Imperial Court has a special way to deal with it.

As long as the evidence is conclusive, officials who dare to commit suicide in fear of crime will have their homes raided and exiled. Moreover, in order to prevent the separation of the family, those who separated within ten years were also exiled.

After the policy was enacted, the number of suicide offenders decreased rapidly.

After all, even if it is a case against Tian Zheng, arresting so many people and going to exile, it will only harm his wife and children, and his parents and brothers will not sit together. Once you commit suicide in fear of sin, all the guilt in the household registration book will be borne!

Cao Benshu felt that this case was a bit big, and she would rather exile her family than commit suicide, which may involve some officials of the central government.