The heroine of Kuai Chuan Zhi's family only farms

Chapter 638 [637] Qing Chuancheng Princess 6 (1 more)
In later generations, bank deposits, cash, and general ledger are equivalent to three big trees, and then branches and leaves are branched down according to various subjects. The last root represents the result, that is to say, no matter how the accounting subjects change, the final result Definitely parallel.

In ancient times, there were no banks, but there were banks, and the meaning was the same. Therefore, in the bank account, if there were banks, they would be divided into several branches. The result should match the money in the account.

As for cash, it is cash. The money withdrawn from the bank is regarded as an increase and credited to the debit side, and the money spent is credited to the credit side. The result must be matched with the cash on hand. This is generally the scope of the cashier’s management bank and cash.

What does an accountant do? It is a detailed account. For example, the expenses in a restaurant. Today I went shopping and bought oil for a tael of silver, rice for a tael of silver, and vegetables for a tael of silver. If you want to list this detailed account If it is very clear, write all the subjects that the restaurant can involve.

It will be debited when purchased, and credited when used up. Generally, there will be no surplus of oil. It will be very clear how many times you buy in a month and how much you use.

The more subjects, the more the general ledger has to divide. The function of the general ledger is to summarize the monthly account results on the details into the monthly total of the general ledger.

The general ledger is only twelve months. How much oil was bought in January, and registered, February and March, and so on. How much is used in a year will be more clear.

In this way, there are money, subsidiary ledgers, and general ledgers, so it will be very easy for the higher-ups to check the accounts.

Of course, the basis of accounting is called accounting vouchers in modern times, that is, invoices, so there must have been vouchers in ancient times, post them well, arrange them clearly according to serial numbers and subjects, and bind them once a month, so that the books and evidence can be matched. This set of accounts Even perfect.

Tangyuan explained to the ancient people the method of making this set of accounts in a modern way. After everyone listened, they were silent at first, and a little unhappy, but when they casually looked through the vouchers made by Xiyan, the ledger, and the cash bank When dealing with accounts and general ledgers, I found that this method can not only play a supervisory role, but also be clear at a glance. Whether it is the person who keeps the accounts or the person who checks the accounts, they can be clear, so I want to make fake accounts. False reporting, I am afraid that after this incident, there will be some difficulties.

Now that the cards are in her hands, she will stick to her theoretical knowledge and ask the shopkeepers and accountants to keep accounts in her way after they go back. Starting from the first day of June, of course, the premise The condition is to clear up the accounts for the first half of the year. If she finds out any problems, she will be held accountable. Of course, if the accounts are cleared up, she will reward her with three times the salary. Clear, there will be various rewards in the future.

When the situation on Xiyan's side reached Yunmi's ears through various shopkeepers, he felt unbelievable at first, and then carefully compared Xiyan's accounts, then slapped the table and shouted: "Okay!" A double-entry bookkeeping method is wonderful, is it really her idea?"

Xiao Yuanzi and the housekeeper Cheng Yuan nodded at the same time, "I don't know if she was thinking about it, anyway, she was very logical when she spoke, and made those shopkeepers and accountants very serious, and when they left, they all shook their heads and sighed, as if the prince you took It’s like a difficult homework topic, do you want to ask about this matter?”

"If she really came up with this, then it is undeniable that this girl is a capable person in business. At least from these accounts, it can be seen that she has some understanding of the costs of various industries, unlike the previous The ten fingers of the investigation are not in the sun, Miss Qianjin who doesn't understand anything, now it seems that the rumors are just rumors, it is the king who underestimated her, she is 14 years old, she is only 14 years old, will she be paid in the future?"

When he handed over Wangfuzhong to the 14-year-old Fujin, everyone thought he was playing tricks, and if one failed, he might go bankrupt. In the shop, she revealed her identity, but started to understand their situation from the account books, and then gave them targeted drugs, telling them that she was going to check the accounts, and she should be careful if there is something tricky, don't think that she is old. Small, you can fool her.

She gave them almost 20 days to clean up the mess, and at the end of May, they will submit a house-by-house investigation. Judging from the fact that she found out the situation of these six shops in just three days, it is not a waste of time. The lights, at least, don't look reassuring for her age.

Yun Mi suddenly felt that his judgment on this Fujin was a bit too arbitrary?

However, he didn't plan to show up right now, because she still wanted to see if she could make any noise or surprise after he released all his rights.

"Fu Jin rejected all the postings from various prefectures,"

"I haven't returned the door for three days. It's not surprising that I refused. From this point of view, she should not be willing to go out to socialize. In the future, please remember to remind me that it is temporarily inconvenient to meet guests on the grounds of learning the rules in the management team. Those people in the province will go to her at every turn, but this king wants to see, she can use a few months to fully grasp the central government of the palace, if it takes less time than this king, in that day, the palace I really don’t need to worry about the backyard!”

"Fu Jin is quite serious in his work. Recently, he has been learning cooking from the cook. I wonder if he has learned it well and cooks for you?"

Yun Mi glanced at him sideways: "Xiao Yuanzi, what are you mumbling about with Xiao Songzi at the Old Summer Palace this afternoon?"

Xiao Yuanzi's face paled instantly when he thought about what he had heard in the afternoon: "Master, there have been court ladies and eunuchs missing from Yuanmingyuan recently."

"Missing? Didn't he escape?"

Xiao Yuanzi shook his head quickly, "That's impossible, every morning and evening roll call is required, people are still there when they go to bed at night, and people are not there when they wake up in the middle of the night,"

"They all said that they were killed by someone. After all, the Old Summer Palace is so big. I'm afraid no one will know where they really want to bury them."

"Then let's live there tonight. When you wake up at night, you have to be careful,"

Originally it was just a joke, but Xiao Yuanzi turned pale with fright.

"My lord, this servant will keep vigil for you at night. If there is really something unclean, you must save this servant!"

Yun Mi thought to himself when did this child become so timid, who will protect whom?
If it weren't for the feelings he has had since he was a child, just by this sentence, he would be punished for his lack of dignity!

(End of this chapter)