The ancient accounting method was not relatively mature until the Song Dynasty when the four-column accounting method appeared in the mid-Tang Dynasty. In the Han Dynasty, it was basically based on running accounts. Although this type of running water recorded in writing can clearly clarify the source of surface items and money.
and whereabouts, but because the calculation is cumbersome and inconvenient, some silverfish often create opportunities to get their hands on it.
Zhang Liao was troubled because the loss of ordnance and supplies had increased significantly in the recent period, but could not find it out in the accounts, so he remembered that there was a person like Fei Qian, and came to ask Fei Qian for advice and help.
Zhang Liao was very resentful: "Zi Yuan, do you know that in less than ten days, the military rations alone cost nearly a thousand and two dendrobiums. Originally, this was nearly a month's consumption. We knew there was a problem, but we couldn't find out where the discrepancy was...
…”
It is indeed too much for nearly a thousand people to eat 1,200 dendrobium in ten days. Normally, it is usually 400 to 500 dendrobium.
The army of the Han Dynasty was based on a contract system to a certain extent. When the Shaofu and the arsenal allocated a fixed amount of military rations and equipment to an army commander, all expenses were included in it. If the commander was extravagant and spent it all in advance, then I'm sorry.
, Gap will find a way by himself.
That's why Zhang Liao is anxious. If this continues, he won't have to wait until the end of the month. He will probably spend all his money and food in a few days. If he continues like this, he will either lose his official position or have to pay for his own money and food. But this is not just one person or two people, but
With nearly a thousand people, how can you afford it?
Although Fei Qian is not a professional accountant, he will carefully calculate liabilities and expenses for every month's salary in the future, so as not to be unable to pay the mortgage or be in trouble at the end of the month, so when it comes to accounting,
I still understand some basic things.
After hearing Zhang Liao's troubles, Fei Qian laughed and said it was nothing.
Although accounting is not my specialty, after all, I have seen some fake accounts in later generations. What's more, the Han Dynasty only uses the written accounting method, which is very backward. If the re-examination accounting method is used, it may be too advanced.
If you don't know a lot, let's choose a relatively safe accounting method and teach it to Zhang Liao.
Fei Qian asked Uncle Fu to get a pen and paper, and he divided the paper into four parts, wrote "Old Management", "New Acquisition", "Expelled", "Real" on each part, and asked Zhang Liao
Explain the meaning of each part, and then tell Zhang Liao that he only needs to include each entry and exit in the journal according to these four parts, and finally calculate the accounts according to the old management plus the new revenue and subtracting the expulsion, which is equal to the actual value.
Whether they are equal or not, if there is any discrepancy, someone must have tampered with them.
Fei Qian's casual writing made Zhang Liao suddenly enlightened. Zhang Liao was quite touched when he saw that Fei Qian taught him this method without any care. You must know that as long as anyone understands this method, he can go to any big school at will.
It's not a problem for a merchant to have a cashier. Even if he keeps it secret, he just doesn't talk about it. It will be a family heirloom of how to make money.
As expected, he is worthy of being a disciple of Liu Hong, the master of arithmetic!
Zhang Liao was so impressed that the problem he had been troubled for so long was solved by Fei Qian in just a few clicks! What's more, Fei Qian didn't put forward any conditions or demands for exchange, so he just gave away what can be said to be a peerless record.
He taught me the accounting secrets without hesitation. This favor is not a small one...
Zhang Liao solemnly put away the four-column accounting paper drawn by Fei Qian, left the table, crossed his hands as a gift to Fei Qian, bowed deeply, and said: "Thank you Ziyuan for teaching this method. Wenyuan will definitely keep it properly. I didn't get Ziyuan's permission."
Never spread the word!"
In the Han Dynasty, knowledge was precious. Many things were like a film covering them. People who didn't understand could see them but couldn't touch them. Knowledge could often help these people break through this film.
Zhang Liao originally just wanted Fei Qian to help check the account books. After all, knowledge is priceless and he did not dare to expect Fei Qian to teach him the method. Teaching a man to fish and teaching him to fish are completely different concepts.
This is also why Zhang Liao gave such a grand thank you. After all, any book on the market is worth more than a hundred gold, and most of them are valuable but not marketable. Fei Qian taught him this method, which is no less than giving him a thousand gold directly.
method...
In fact, Fei Qian didn't think that much at all. Firstly, the four-column accounting method was still a relatively backward accounting method. Secondly, he was also lazy, so he simply taught Zhang Liao to reconcile the accounts by himself to save trouble.
Seeing such a great gift from Zhang Liao, Fei Qian quickly avoided it, helped Zhang Liao up and said, "Brother Wen Yuan, why should I care about such a trivial matter? Besides, Brother Wen Yuan, you are in trouble, how can I just sit back and ignore it?"
Zhang Liao was deeply moved when he saw that Fei Qian was so humble and refused to accept the courtesy. He thought to himself, no wonder Fengxian has been praising Ziyuan all the time. He is really a person you can talk to. It's okay. Let's write this down for the time being and wait for another opportunity in the future.
Give something back.
******************
Dong Zhuo's house was still full of singing, dancing, and debauchery.
When Li Ru arrived, he saw Dong Zhuo eating and drinking in the back hall while the singers were dancing. Without saying a word, he walked closer to the hall, found a table by himself, and asked the maid to bring him a dish as well.
, and started eating and drinking.
When Dong Zhuo first saw Li Ru, he thought that Li Ru was here to persuade him. However, when he saw that Li Ru sat down and started eating and drinking by himself without saying a word, he couldn't help but be curious. He stretched out his head and asked: "Wen
Why is Yusheng so hungry?"
Li Ru swallowed a mouthful of meat, wiped his mouth and said, "To the Prime Minister, I have food today, but there is no food for tomorrow, so I eat more."
Dong Zhuo laughed heartily and said: "Wen You is really good at joking, how can he go without food tomorrow..."
Halfway through, Dong Zhuo gradually stopped smiling, his face bulged, and he glared at Li Ru and asked, "...But someone is causing trouble again?"
To be honest, Dong Zhuo got a little angry when he mentioned these things. Why can't I just take a breather and calm down? Someone robbed the emperor just after he became the prime minister. His face was so slapped that he just wanted to rest for two days. Look at Li
There is something in Ru's words. Could it be that someone is causing trouble again? Do you really think that I, the Xiliang Cavalry, are a piece of mud?
"Although there is no rebellion, it's not far away..." Li Ru took out the piece of paper with "Dong Escape Song" written on it from his sleeve and handed it to Dong Zhuo, saying, "Recently, this rumor spread throughout the capital almost overnight...
…”
Dong Zhuo glanced over it hurriedly, the flesh on his face jumped wildly, his eyes widened, and he said angrily: "Who told this? You are really brave!"
Li Ru said: "This song cannot be composed by ordinary people. It must be taught by someone. Ru Ru has sent people to conduct a thorough investigation, but if this person is found, I don't know what the prime minister wants to do..." - Li Ru's meaning is very clear, writing
The person who sang this ballad is definitely not an ordinary person. If he is not an ordinary person, it means that he is either in the court or in the opposition. No matter what kind of person he is, no matter how he deals with it, it will affect the whole body.
, so I asked Dong Zhuo what his attitude and determination were?
"Execute them!" Dong Zhuo answered directly without thinking. These guys are so abominable. How can they understand how sharp my Dong family's sword is without giving them a lesson?
"Wei!" Li Ru bowed his hands and retreated with some relief.
After Li Ru left, Dong Zhuo was still angry and sat on the table with a groan.
A singer who had been quite favored in the past few days cautiously came closer and said in a sweet voice: "Xiangguo, please calm down. Why bother with those common people? How about I wait for the slave family to dance a song for Xiangguo?"
Dong Zhuo's blood-red eyes stared over: "What is a common person? What is a common thing? Who are you, who dares to speak nonsense about state affairs? Come on! Drag him out and kill him with a stick!"
After saying that, he rolled his sleeves and went into the back room without paying any attention to the wailing singer who was lying on the ground.
