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Chapter 37: Double-Entry Bookkeeping

Long Chen demonstrated the double-entry accounting method to more than a dozen old accountants. The unconvinced old man immediately said: "Wonderful, this accounting method makes the income and expenditure clear and clear at a glance."

Other accounting offices have also discovered the benefits of double-entry accounting, which can make accounts clear and clear.

"With this accounting method, all items must be recorded according to prescribed subjects, which can fully reflect the ins and outs of all projects and funds."

"The double-entry accounting method links at least two accounts with each other. According to the accounting rules that if there is a debit, there must be a credit, and the debit must be equal, it facilitates auditing and reconciliation."

Long Chen pointed out the advantages of the double-entry accounting method, and more than a dozen old accountants praised it.

"I have been doing accounting for decades, but I never thought I could still keep accounts like this?"

"Which country's accounting method is this? I've never seen it before."

"Long Shangshu, where did you learn this accounting method? Who is your master?"

"We also want to learn something."

In ancient times, accounting masters led apprentices, and they thought Long Chen had a master.

Long Chen said: "I was in charge of food and grass in the army. At that time, there was too much food and grass for soldiers and horses, and the ordinary accounting method was easily confused, so I created my own double-entry accounting method."

Di Yu slightly checked Long Chen's details, and the result was that Long Chen was from the Long Family Army. Now that Long Chen said this, it was right, and she didn't doubt it.

Looking at the account book, Di Yu was slightly surprised and thought to himself: This Long Chen is really a genius. His poetry surpasses that of Yu Shinan. He can help Fourth Sister conquer Linjiang City. He is also a good at settling accounts. How did such a versatile person come into the hands of Fourth Sister?

Di Yuwei recruited talents everywhere, but the most powerful eunuch was in the hands of Di Luoxi, and she felt deeply resentful.

"Long Shangshu is really a genius. He actually created his own accounting method."

The old man saluted respectfully, and he was convinced.

"Long Shangshu, can you teach us something?"

an old woman asked tentatively.

Logically speaking, such a good accounting method does not necessarily need to be taught even if you are given money.

Long Chen was very generous and said: "Of course, I just said that as long as you think it is good, I will teach you."

The accountants all saluted together and said, "Long Shangshu has a high moral integrity and is tireless in teaching. We admire him."

Long Chen smiled, took out two more account books, and began to teach them the double-entry accounting method.

....

Jing family.

Jing Heng was hugging two dancers in the study room, while Chen Hanying, the minister of household affairs, reported to Emperor Yu about the audit of the accounts.

"How's it going? There's nothing wrong with the accounts, right?"

Jing Heng put his arms around a plump dancer and started playing in front of Chen Hanying. The dancer was not shy and was very cooperative, humming sweetly.

Chen Hanying swallowed secretly after seeing this.

"Don't worry, sir. I have piled up all the account books. Not to mention the dozen accounting offices, even if the accounts department does the accounting together, it will take more than half a year."

"Moreover, the humble position has eliminated key accounts. Even if they calculate until next year, they still can't find the problem."

Chen Hanying was originally the accountant of the Jing family, but was later arranged by Jing Tianlie to serve as a minister in the household department and as an assistant to Jing Heng.

Chen Hanying appeared to be a court official, but in fact she was a domestic slave of the Jing family.

"Very good, let them check it out. If you dare to check my account, hum!"

Jing Heng waved his hand and Chen Hanying left the room, leaving Jing Heng and Wu Ji messing around.

....

Household Department.

Di Yu checked the accounts for a day and felt that his eyes were blurred, but Long Chen was even more energetic. The pen in his hand kept recording, and the accounts were recalculated one by one.

"Long Chengen, do you want to take a rest?"

He Ning felt a little sorry for Long Chen.

Long Chen smiled and said: "It's okay. There are many problems with these accounts. I have already found out several of them. When I compile them, I will show them to the princess."

Di Yu nodded slightly and said, "Don't work too hard. It's already dark today. I'll go back first. You should also remember to rest."

Long Chen looked at the piles of ledgers and said, "No, I'll just live here. Princess, please send some guards over. I'm afraid the people in the household department will jump over the wall."

He Ningxin frowned and said: "No way, this is the Ministry of Revenue, who dares to do anything against us here?"

But Di Yuwei knew how powerful it was and said, "Okay, be careful."

Di Yuwei immediately mobilized more than a hundred experts from the East Palace to protect the room.

Those old accountants who learned new accounting methods took this as an opportunity to practice, and they were all full of energy.

Long Chen slowly summarized the problems they found, and the accounts of the Account Department gradually became clear.

....

Emperor Yuwei returned to the East Palace, and Yingfeng sent a message to her to see the empress.

Di Yuwei immediately went to Fengming Palace.

When they arrived at Fengming Palace, the empress asked, "How was Long Chengen's investigation?"

Di Yu said slightly: "Thanks to his help, the accounts in the household department are so many and messy that the accountants I found can't sort them out at all."

"Long Chengen invented a new accounting method. This accounting method is very clever and very convenient for auditing."

"Now more than a dozen accountants have recalculated according to his new method. It is estimated that they will all be sorted out soon."

The empress raised her eyebrows and asked, "What new accounting method?"

Di Yuwei immediately asked Yingfeng to bring pen and ink, and said: "I will demonstrate it to my mother. Long Chengen calls this the double-entry accounting method."

After saying that, Di Yuwei demonstrated skillfully, and the empress praised her after reading it.

"This Long Chengen actually knows how to keep accounts, and he does it so skillfully."

"According to this double-entry accounting method, fiscal revenue and expenditure are clear, and any imbalance can be found quickly."

Di Yu nodded slightly and said, "That's right. This Long Chengen is really...a talent."

"Queen mother, can you..."

The empress smiled and shook her head: "You can discuss it with Luo Xi yourself, I don't care about this."

The empress knew that Di Yuwei wanted Long Chengen to work in the East Palace, but Di Luoxi would definitely not agree.

As a mother, she treats everyone equally and doesn't favor anyone.

If you want Long Chen, go for it yourself.

"What a pity. How did Fourth Sister know that Long Chengen was capable?"

Di Yuwei searched for so many people on his own, but none of them could compare to Long Chen.

"It seems that it was sent by the cleansing room, not that Luo Xi found it herself."

The empress smiled.

Di Yu nodded slightly, as if he understood something, and said: "I see, it's a cleansing room."

After finishing speaking, Di Yu slightly left Fengming Palace and immediately went to the ablution room.

Upon arriving at the door, the manager Wei Xian immediately ran over to greet him.

"Slave Wei Xian, please pay homage to the eldest princess."

Wei Xian had a flattering look on his face and a servile smile.

"Long Chengen was the one who purified you?"

"It's not the old slave, it's Wu Jian. He purified Long Shangshu."

Wei Xian muttered in his heart, why are you asking this? Could it be that Long Chen didn't cut it clean?

In the palace, this kind of thing happened. A eunuch didn't cut off his penis completely, and after a while, it grew back.

Therefore, Wei Xian first shied away the responsibility and it was none of his business if something went wrong.

"Wu Jian? Do you still have a clever eunuch like Long Chengen?"

Di Yu asked slightly.

Wei Xian quickly said: "The princess is joking. In just a few months, from a young eunuch to a minister, Master Long is the only one we have since the founding of the Eastern Zhou Dynasty."

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