Chapter 359: Double-Entry Bookkeeping
In ancient times, most of the bookkeeping methods in the treasury were foot accounts, which in the final analysis were still the scope of single-entry bookkeeping.
The so-called single-entry bookkeeping is a simple and incomplete method of bookkeeping.
It registers each economic transaction in only one account, reflecting one aspect of the economic transaction.
Generally, it only reflects cash receipts and payments, personal debts and debtors, but does not reflect the objects of cash receipts and payments, creditor's rights and debts.
The single-entry accounting method only reflects the economic operations that can cause changes in the increase or decrease of monetary funds, creditor's rights, and debts.
The reasons for the change in funds, creditor's rights, and debts are not reflected.
Because the single-entry accounting method does not record all economic transactions, and the economic transactions reflected are only one aspect, it is not possible to make a comprehensive trial balance.
As a relatively simple, incomplete, and record-keeping method of bookkeeping.
This method is ideal for individuals and families with simple or simple businesses.
However, it cannot be applied to more complex economic transactions.
The bills in the treasury are complicated and disorderly, as long as there is some experienced bookkeeper, and some things are stolen from it, it is really difficult for others to find out.
It is easy to make mistakes when registering accounts. Not only is it difficult to find an accident after it has occurred, but it also takes time and effort to find out what to do.
If you want to accurately find out the problems of these accounts, you only need to rearrange them according to the modern double-entry accounting method.
The reason why Huang Tinghui is so confident in sorting out such a large scale of ledgers and finding errors and omissions in them.
And then find out the big fish hiding behind this ledger.
It is because he has mastered double-entry accounting.
Huang Tinghui's first day in the warehouse did not rush to sort out the account books.
After all, there are so many ledgers, even if he has the ability to penetrate the heavens and the earth.
It is impossible to sort out so many ledgers alone.
But there's an old saying?
There is strength in numbers!
As long as there are enough people, wouldn't it be much easier to sort out these complicated ledgers?
However, if everyone wants to master double-entry bookkeeping, Huang Tinghui has to prepare well.
Then I brought in a bunch of old bookkeepers and gave them a good lesson.
Simply, Huang Tinghui has so many shops.
There is not much shortage of Mr. Bookkeeper!
Even if there are fewer Mr. Bookkeepers, Shen Rou and Gong Fatzi are all ghosts.
After learning that Huang Tinghui wanted Mr. Bookkeeper, they didn't send Mr. Bookkeeper here.
"Sister, listen to me, yes!"
"Then Huang Tinghui was cunning when he was a child, don't look polite."
"There's a belly full of bad water in my stomach!"
Shen Rou heard that Huang Tinghui asked the little girl to prepare a group of bookkeepers to go to the warehouse, and she also joined in the fun.
Especially when she heard that Huang Tinghui was going to give a lecture to this group of bookkeepers, Shen Rou was even more energetic.
Right now, Shen Rou is constantly persuading her good sister, Miss Zhang.
"Sister Ruyan!"
"I don't know how much goods this Huang Tinghui has in his stomach!"
"He only lectures to his own bookkeeper, which shows that the things he wants to talk about are all good things!"
"The kind that is not spread out, and only in this way will he sneakily let his own bookkeeper go!"
"Such a good thing, of course our sisters should also go and join in the fun!"
"Otherwise, you won't get anything!"
"Sister Ruyan, you also send a few good bookkeepers to learn what Huang Tinghui wants to talk about!"
"In this way, if what he talks about is useful, we can let the other bookkeepers learn it too!"
"Of course we have to grasp such a good thing!"
is worthy of being a woman who has dealt with Huang Tinghui for many years, and Shen Rou can see Huang Tinghui's careful thinking at a glance.
Therefore, after hearing this, she was not only ready to send a few good bookkeepers to the treasury.
even instigated Miss Zhang's family to send her own family to study.
Seeing Miss Shen like this, the little girl also covered her mouth and smiled.
However, she did not object to Miss Shen's approach.
After all, the husband needs the bookkeeper now, and I think that an experienced bookkeeper should be more in the sense of the husband!
"Sister Shen!"
"Isn't that right?" Although Miss Zhang has heard of Huang Tinghui's magic many times from Shen Rou's mouth.
But at the moment, the little girl didn't agree, and Miss Zhang was still not as arrogant as Shen Rou.
"Sister Ruyan, are you embarrassed?"
"Don't worry, Sister Lian'er didn't speak!"
"If what I do is bad for Huang Tinghui, I think Sister Lian'er is the first to stop it!"
"Right now, Sister Lian'er is only laughing there, which shows that Sister Lian'er has acquiesced in our approach!"
Shen Rou knows the little girl's personality very well, and she doesn't speak when she sees the little girl.
She directly pierced the little girl's careful thoughts.
"Sister!"
"Let you talk nonsense!" When Shen Rou said this, the little girl was really a little nervous.
She could only pat Miss Zhang's hand and said, "Sister Ruyan, my husband didn't explicitly say that he wouldn't let others go to the warehouse to help!" ”
"But Sister Ruyan can find some reliable bookkeepers to go in, and I don't think my husband will say anything!"
"But, Sister Ruyan!"
"Lian'er is afraid that you all have too much hope, and in the end you can't learn anything from your husband!"
"In the end, I was even more disappointed!" Lian'er said to the two.
"If that's the case, we'll do you a favor for Lian'er!"
Shen Rou was not polite, she said this directly to the little girl.
Soon, under the organization of the little girl and a few people.
A group of experienced bookkeepers were all sent into the treasury.
And Huang Tinghui also explained the doorway of double-entry bookkeeping to the experienced bookkeepers.
With the help of so many people, after the bookkeepers are all proficient, they can help Huang Tinghui sort out the account books in this warehouse.
At that time, Huang Tinghui can also find out the strangeness from the sorted out account book and find the mistakes and omissions.
From all kinds of strange things, as well as reminders from the mountain chief.
Huang Tinghui is sure that the key to the case of framing the mountain chief is in the ledger in this warehouse.
And for now, Huang Tinghui only needs to wait quietly for Mr. Ledger who has learned double-entry bookkeeping.
Sort out the ledgers in this full treasury without any mistakes or omissions.
Five days is enough time for Huang Tinghui to do this.
……