Recently, Emperor Mingguang has been really worried about the account book.
Although it is indeed a good thing that sea salt is selling well, what follows is an ever-increasing number of account books. One after another, whether the records in the account books are clear and understandable depends entirely on the ability of the accountant.
In this era, accounting is like countless craftsmen's crafts, relying on step-by-step instruction, emphasizing that "the master leads the door, and the practice depends on each person."
Therefore, how well each accountant does after he starts training depends entirely on how well his master taught him and how well he learned.
In this case, there is no so-called unified format for the ledger.
Perhaps the Zhang family's account books are more reliable than the Zhou family's account books, but if you are a descendant of the Zhou family, there is no way for you to learn the Zhang family's account books.
Or perhaps, after Accountant Liu learned the inheritance of ledgers from his father, he used some symbols with personal characteristics for reasons such as confidentiality, which would make it even more difficult for outsiders to understand.
The promotion of Haiyan was aimed at all parts of the world during the Ming Dynasty. From this, you can imagine how terrifying it would be when the stores below handed over their account books one after another.
Emperor Mingguang randomly picked a book and threw it to the two groups, and then started talking to Li Wenchong.
"You really have confidence in them! Aren't you afraid that they will lose?"
"They will not lose. I can make a bet with Brother Huang. If the Zhongs and his son win, what reward will Brother Huang give me?"
Emperor Mingguang laughed: "You are not interested in something in my warehouse again, are you?"
"Brother Emperor, am I that kind of person?"
"You're not that kind of person, then who is the person who goes into the warehouse to pick things up every once in a while?"
Li Wenchong's expression was innocent: "That's what the emperor rewarded me. I should take it. If the emperor doesn't want to give it, the worst thing is that he won't reward me. If the emperor doesn't say this, I don't have the guts."
"Yes, yes, yes... you don't have the guts. There are some good things in my warehouse, how could you not miss them?" Emperor Mingguang said with a smile, "Not long ago, the abbot of Huangjue Temple sent someone a bunch of red sandalwood made of centuries-old materials.
The beads are made of polished wood and have passed through three abbots. They are said to be very spiritual... I’m afraid that’s why you came here?”
"It's... it's really not true." Li Wenchong swore that he really didn't know that his imperial brother had obtained such a treasure again.
Besides, he doesn’t believe in Buddhism, so giving him this thing is of no use.
"Are you sure you're not here for this bunch of hundred-year-old Buddhas?" Emperor Mingguang raised his eyebrows.
"I swear."
Emperor Mingguang stared at Li Wenchong for a while: "Okay, I believe you. Since you are not here for this string of beads... then if you win later, I will give you a big reward."
Li Wenchong burst into laughter: "As long as it is rewarded by the emperor's brother, no matter what kind of reward it is, it must be my favorite thing."
Emperor Mingguang said: "Then I'm afraid you will be disappointed. I don't guess your thoughts every time."
"I don't believe it. No one in the world understands me better than Brother Huang." Li Wenchong looked confident.
…
On the other side, Mr. and Mrs. Zhong were fearless. They took the account book and started copying, calculating at the same time.
The accountant next to Emperor Mingguang was a little confused when he got the account book. It felt familiar, but he couldn't remember where he had seen it.
He took the account book and flipped through it from beginning to end, studying it carefully.
Do some research and make calculations to confirm.
Huh?
What's going on?
Why do I think there is something wrong with this accounting method?
But what's the problem?
…
Just when the accountant felt that he was about to figure it out and calculate it, the Zhongs and his son had already submitted their new account book and the final amount.
“This store sold a total of… portions of sea salt in July, of which… portions were sold at the original price and… portions were discounted.”
"That is to say, its actual turnover should be..."
"The operating costs of the store are..."
"Subtract operating costs from turnover, and the profit should be...but the strange thing is that the 1,294 taels of silver have gone somewhere. Among them, the amount of labor costs is somewhat excessive."
"Because according to the registered operating personnel, there are approximately... names. The sales volume at the beginning of the month is relatively large, but the number of employees is relatively small. The sales volume at the end of the month is relatively small, but the number of employees is relatively large. It seems strange."
"And..."
…
Looking at a store's July journal, the Zhongs and his sons discovered many problems.
Master Qin was extremely surprised, because among the problems discovered by the Zhongs and his son, he was completely unaware of labor costs and abnormal employment.
There was also the inexplicable loss of 294 taels of silver, which he only estimated to be within 100 taels.
The exact amount still requires detailed investigation and accounting.
It is impossible to say that the Zhongs and his son lied, because they used data to explain and created a very clear chart that can be understood at a glance.
When Emperor Mingguang learned this from Master Qin, he was also surprised. He quickly took the account books found by the Zhongs and his sons and took a closer look, wondering where the trouble was.
From this look, Emperor Mingguang really saw some clues.
The original accounting method was to add all receipts together and subtract the sum of each cost from the total.
The way people check accounts also adopts this method. Several people each make their own calculations, calculate the accounts independently, and finally determine together which one is correct.
As for whether there is a problem with the income or the cost, this depends on the personal experience of the accountant.
For example, if the account book says that its monthly turnover is 1,392 taels, then the amount of dozens of taels in the account this month, or a decrease of hundreds of taels, will generally not arouse anyone's suspicion.
As for labor costs, there seems to be no problem with the wages of three people today, the wages of five people tomorrow, and the wages of seven people the day after tomorrow.
But Zhong Cuo and his son have different accounting methods. They record the daily sales volume, sales and various costs, and settle the accounts on a daily basis.
Finally, there is a summary chart. Once you draw this chart, you can see where the problem is - sales volume and labor costs must increase or decrease in proportion. How can they be contrary to each other?
If it goes in the opposite direction, it means someone is making a fake.
Emperor Mingguang slapped the table with a bang and said angrily: "How brave! Haiyan is an official salt shop. It has just started operations. They dare to make fakes. They simply don't take me seriously."
Li Wenchong could not interfere with what happened next.
Although he can stand out in front of Emperor Mingguang, he will provide reference opinions on matters involving government affairs, but rarely intervene directly.
One thing does not bother the two masters. This matter was originally the responsibility of Prince Cheng. Emperor Mingguang gave an order to Prince Cheng to investigate strictly.
joke!
Emperor Mingguang finally solved the old aristocratic family that held the lifeline of salt and got rid of a big cancer. How could he raise a group of people who "eat" the people's fat and anointing to come out and ruin the ancestral foundation?
If he doesn't hunt them down and investigate them thoroughly, he will be sorry for his dragon robe.
