Song Qingfeng was about to use calligraphy on Liu Ziguang's face when he suddenly heard a coquettish "Stop". The second lady walked into the courtyard with Qiuxiang. Everyone quickly bowed their heads in greeting. Song Qingfeng's extended sword made a beautiful fancy move in the air.
Then he put it behind his arm, and the smile on his face became much more sincere. He extended his other hand in a friendly manner, but Liu Ziguang ignored it angrily and got up on his own.
Song Qingfeng smiled generously and said to the second young lady: "Second young lady, your guard just took on dozens of my Wudang swordsmanship moves. It is really powerful. It is worthy of being trained by the second young lady. Song Mou admires it."
The second lady ignored Song Qingfeng and said coldly: "There is a special time and place for martial arts competition. Everyone who did it just now will be fined half a month's salary, and the rod responsibility will be waived for the time being. Young Master Song, even though you are a young knight of the Wudang Clan,
, you are willing to work as an unpaid guard swordsmanship instructor at our Liguo Iron Works. That would be an insult to your great talent, but since you are here, please abide by the rules here."
Song Qingfeng smiled brilliantly, not taking the second lady's sarcastic words to heart at all: "Song, don't worry."
The surrounding guards all had a sad face. They lost half a month's salary for just giving two thieves a lesson. It was really a bad year. The debt must be recovered from those two guys.
The second lady left the courtyard with Liu Ziguang, and no one noticed the fleeting evil look in Song Qingfeng's eyes when he looked at the background of the second lady.
After coming out of the hospital, the second lady asked Qiuxiang to take out a nanmu box and give it to Liu Ziguang, saying: "Give this thing to the eldest lady in the study, and tell her that I took Qiuxiang to check on Aunt Yu's illness."
Liu Ziguang took the box, said "Promise" like others, respectfully watched the second lady go away, and then walked away. Suddenly he remembered
"Where is the study? Who is the eldest lady? What does she look like?" I asked because I didn't know. After walking for a while, I met a middle-aged woman and asked her.
As soon as she heard the word eldest lady, the mother-in-law became excited and introduced the history of eldest lady to the newcomer. The eldest lady was two years older than the second lady. She had been virtuous and virtuous since she was a child. She was very different from the second lady. She started to work for the factory owner very early.
The master manages the affairs of the factory, first managing the inner house after his wife's death, and then gradually taking over all the affairs of the factory. Now he is the acting factory owner, and all matters, big and small, are decided by her.
It turned out to be a strong woman. Wouldn't that be more terrifying than the second young lady? Liu Ziguang took a deep breath.
After asking around all the way, I quickly found the study. The study was actually a quiet courtyard. After checking the waist badge at the door and taking off the waist knife, Liu Ziguang walked into the courtyard of the study.
Knocking gently on the door, there was a crisp voice like an oriole "Come in". Liu Ziguang pushed the door open and went in. He saw that the elegant study room was full of books and albums with the same cover. The air was filled with a faint scent of incense, and a petite body
It was buried in the middle by books as high as mountains on both sides. The girl did not raise her head and asked directly: "You are sent by the second lady to deliver something, right? Just put it on the case over there."
Liu Ziguang said: "To report to the eldest lady, the second lady sent her subordinates to send a wooden box. In addition, she ordered me to tell the eldest lady that she took Qiuxiang to check on the illness of Aunt Yu's family." After that, he put the wooden box on the eldest lady and said
On the case, he turned around and was about to leave. Unexpectedly, there were too many books on the case, and it was already crumbling. Liu Ziguang accidentally touched it, and dozens of books fell with a clatter. Liu Ziguang stretched out his hand to stop so many books.
The booklets fell all over the floor. He hurriedly said sorry and hurriedly picked up the booklets. In a hurry, he found that each booklet had words, numbers, and dates on it. He subconsciously arranged them according to type, number, and date.
The eldest lady said: "Let me do it, don't mess it up." Seeing that Liu Ziguang seemed to have arranged things in a orderly manner, she couldn't help but wonder: "Do you know the characters?" Liu Ziguang said to himself that not only did I know the characters, but I was also a college student in the new era.
, but he said very respectfully, "I know how to read."
The eldest lady suddenly became interested and came out from behind the table, "You are the red general that my sister mentioned, right? What did you do before, and how many words do you know?" It seemed as if she was confused by the large amount of information.
I just want to find someone to talk to and relax.
Liu Ziguang replied: "My subordinate used to be a scholar, and I don't know many words, but it's basically enough." He didn't dare to exaggerate. Liu Ziguang could recognize most of the traditional Chinese characters used now, but after all, he didn't know some uncommon characters.
And he cannot write traditional Chinese characters fluently.
"Scholar? You are a gentleman. Look, what is the book in your hand? What is it used for?"
The eldest lady seems to doubt Liu Ziguang's words. The bloody winning streak generals in the gladiatorial arena cannot be linked to the elegant word scholar. I am afraid that a scholar is at most a kid from the countryside who went to school with Meng Wei. (The kid refers to Wei.
The eldest lady (a Confucian scholar who has won the title of scholar) smiled.
Liu Ziguang looked carefully at the blue cloth-covered booklet in his hand. The cover said "Pig Iron - April A, Bingyin Year". Opening the booklet, there were words and numbers inside: "Old Mandarin: 1,533,400
"This is the first pig iron sales and inventory report of the iron factory in April this year." Liu Ziguang said. He studied accounting in college and had an internship in his father's factory for several months. He was attracted by the enthusiastic accounting aunts.
I have been forced to instill a lot of accounting knowledge, and now I feel a little excited when I see the industrial accounting details in this primitive state. The eldest lady is a little surprised, but after thinking about it, a child who has read poetry and books can understand it.
This is not a very difficult thing to do with accounting.
"I remember the accounts very clearly, but the accounting method is too primitive and backward, independent of each other, easy to falsify, and difficult to audit the accounts." Liu Ziguang continued. It seems that it is not as simple as ordinary children. It seems that somewhere
The company is a bookkeeper, no, even the old bookkeeper would not dare to criticize the accounting method arrogantly. The eldest lady frowned and said, "It's interesting, then according to your opinion, what should I do?"
Let’s do it, sit down and talk.” The eldest lady waved for Liu Ziguang to sit down, and she also sat on a chair nearby. She listened with interest to what the guard in black uniform said what the accountant should say.
"Yes," Liu Ziguang agreed, took a deep breath, and tried his best to dig out the things he learned in school from the depths of his mind. Assets are equal to liabilities plus equity, there must be loans when there are borrowings, and loans must be equal... These things are the same as those in the ledger.
The things I saw are completely two systems, completely different. Is there any simple and effective way to make the ore, coal, coke, lime, pig iron, wrought iron, weapons, armor, agricultural tools, etc. recorded in these vast and various accounts?
The import and export of machinery and other raw materials. There are also by-products, blast furnace gas, coke oven gas, consumption and sale of slaves and fighters. As well as the problem of merging reports of various branches in other places, the transactions of large merchants from various places, and the accounts. These things are all separate
There is no other account book that can be referred to for parallel accounting and supervision. Yes, isn’t the function of modern accounting just accounting and supervision? If multiple account books record the same thing, supervision can be done. So what method is used? Different
Account books, different accounts, by the way, double-entry accounting can do this!
"Miss, I once learned a bookkeeping method, which is to divide a business transaction into two and record it in more than two books. For example, when selling pig iron, you can record debit: one thousand taels of cash and credit: one thousand taels of sales revenue.
Thousand taels
Another ledger recorded debit: sales revenue 1,000 taels and credit: pig iron inventory, 1,000 taels.
There is a special running account for silver income, another account for sales income, and an incoming and outgoing account for pig iron in stock, which records the transfer of pig iron from the workshop to the account issued through sales. The account is closed once a month, and the income, expenditures, and various expenses are recorded.
, costs, profits, pig iron, coal, and weapons in stock are all listed in a report. It is clear at a glance.”
"Continue," the eldest lady's brows spread, and her eyes began to shine, "Dongxiang, serve tea." A maid served two cups of fragrant tea. Liu Ziguang took a sip without ceremony and continued.
"The so-called borrowing and lending refers to the incoming and outgoing of money and items. Every business transaction has corresponding accounts at the same time. It is recorded in different ledgers. Money, accounts, and items are each responsible for the money, accounts, and items. They cannot be handled by one person.
I'm in charge alone. When checking the accounts, the money and items must be equal. If they are not equal, it means they have either misremembered it or someone has tampered with it."
The eldest lady is a very smart person, and she immediately realizes the superiority of this accounting system. She took a piece of white paper and her own hardwood pen, placed it on the coffee table between the two of them, and said: "I just said
Please write down the subjects mentioned, as well as the specific accounting methods and the corresponding relationships between each subject, so that I can slowly understand them."
Liu Ziguang didn't notice that the eldest lady addressed him as sir. He picked up the scented hardwood pen and started writing on the white paper. While writing and drawing, he also explained along the way. The eldest lady gave out heartfelt admiration from time to time, and then
Various questions were asked from time to time, and Liu Ziguang answered them one by one. Before he knew it, more than a dozen blank sheets of paper had been filled.
More than half an hour passed when Liu Zi's stomach growled. The eldest lady smiled apologetically and called to the maid: "Dongxiang, pass the meal, Mr. Liu and I will have lunch together."
Dongxiang was shocked. A small inner guard was actually left to talk to the eldest lady for so long, and now he was asked to stay for lunch together. It was really a great favor. You know, the famous Wudang Song Shaoxia, that
He is really a leader among young talents. Because he loves the eldest lady, he gave up the opportunity to travel around the world and become famous, and volunteered to work as a swordsmanship teacher in the iron factory. But so far, he has not had the opportunity to be alone with the eldest lady, let alone have lunch together.
After dinner, even the conversation didn't last more than a moment.
Dongxiang felt sorry for Song Qingfeng in her heart, and when serving the food, she couldn't help but give Liu Ziguang a vicious look. Liu Ziguang didn't notice, because his attention was completely attracted by the eldest lady.
Although the eldest lady has a face similar to that of the second lady, she feels like they are two completely different people. The eldest lady speaks softly, and her big watery eyes flicker when he encounters questions, which almost makes him stunned.
So close, the body fragrance of the girl was even more refreshing, and Liu Ziguang, who hadn't been so close to a girl for a long time, couldn't help but feel his heart flutter.
Several exquisite home-cooked dishes: mushrooms and cabbage, vegetarian fried bamboo shoots, spicy fried chicken, boiled crucian carp, red dates and purple rice porridge, all served in fine fine porcelain plates and small bowls, which Liu Ziguang has never seen since time travel.
The last time I had such a delicate dish, the shopkeeper Han Da in Xuzhou Prefecture only had a big piece of meat and a big bowl of wine. He tried hard to keep eating like an elephant and not get too overwhelmed. The eldest lady looked at Liu Ziguang eating with a smile, the ivory chopsticks in front of him
He only moved a few times, drank half a bowl of purple rice porridge, and Liu Ziguang ate the rest.
After the meal, Dongxiang, who had been waiting nearby, put away the dishes and chopsticks. She couldn't help but stare at Liu Ziguang a few times and slandered: "A starving ghost is reincarnated." The eldest lady told Dongxiang that except for a few big stewards, everyone else would not be there, and that she would meet Liu Ziguang in the afternoon.
Mr. Liu is studying new accounting methods.
The two continued to discuss.
"Well, with such an accounting method, it is not only easy to check, but also prevents anyone from making fakes. It is really good. By the way, is there a similarly good way to calculate the raw materials and labor spent in the production stage?" asked the eldest lady.
, as the discussion continues to deepen, the production link has been discussed.
Liu Ziguang pondered for a moment, searching his mind for modern production technology and financial knowledge. After a long while, he continued: "I don't know the production process yet, so I can't make any comments. However, it takes time, manpower, and coke to produce the same furnace of pig iron.
, Lime, there should be a measurement standard. Exceeding it is waste, reducing it is saving, it is innovation, and it can be promoted. The raw material warehouse cannot be accessed at will. There must be a dedicated person in charge. The person who receives it must clearly indicate the quantity, time, and finished product warehouse storage.
It must also be recorded clearly. The warehouse management system is under the management of the general financial system to achieve data sharing." As he said that, Liu Ziguang picked up a pen and drew a three-column detailed account, with the date and summary in the front, and the quantity in the back.
, amount, income, issue, inventory, clear at a glance.
The eldest lady nodded slightly and said, "This account page is very well designed. As for the method you mentioned, the factory really doesn't have it."
There are regulations on the use of raw materials. They have always been piled in the field and withdrawn at will. Although outsiders cannot steal, it has caused a waste of money. Mr. Liu is so talented and learned, but he can only be a guard. My sister is a good talent.
You are really versatile in both civil and military affairs. Let's do this. Tomorrow, my sister and I will inform you and transfer you to the accounting office. Use your method to bring a few apprentices to help me sort out the accounts. Alas, this bad debt should be thoroughly dealt with.
It’s all clear.”
Liu Ziguang was secretly happy. He suddenly changed from a guard to a cashier. He must have been upgraded. More importantly, he could get the appreciation of the eldest lady. He can be tougher in the future. Alas, looking at the eldest lady, she is only seventeen or eighteen.
It is really hard work to be the general manager of an iron factory with tens of thousands of people at the age of 10. Realizing that he actually had the idea of pitying the beauty, he secretly cursed himself, what is your identity? A guard who was born as a slave worker is just a dog, even if
In the 21st century, there is a world of difference from such a rich and powerful daughter. Forget about the unreachable swan meat.
It was getting late, and Liu Ziguang, who had taught him everything, had already emptied his inventory. He could not fully grasp some modern accounting things, but the overall structure had been built in the eldest lady's mind. What is needed now is continuous improvement.
, gradually replacing the old system.
Seeing that the eldest lady was a little tired, Liu Ziguang stood up and left, saying that he wanted to go back and recall the knowledge he had learned. He had not used it for many years and had forgotten a lot of it. He would listen to the eldest lady again tomorrow. The eldest lady nodded and agreed.
When he came out, Song Qingfeng was sitting in the concierge, talking to Dongxiang. The person he saw was Liu Ziguang. Song Shaoxia couldn't help but be shocked. The thieves and slaves who had been embarrassed under his sword this morning were actually talking to the eldest lady all afternoon.
, I heard they even had dinner together, but unfortunately I had to sit at the concierge all afternoon. Dongxiang refused to report, it turned out to be because of this guy. Song Qingfeng was thoughtful, and could not help but frown.