There is nothing wrong with the calculation method, but the reconciliation is troublesome. For each product, there is one page for inventory, one page for cash, as well as the shopkeeper’s wages, freight for the goods, and the amount of taxes paid...the same page, that is a thick one

Ledger.

In Su You's eyes, it's really not scientific enough.

In later generations, many rural intangible cultural heritage workshops had not yet implemented computerization and still used old hard-shell folders to keep accounts. In order to help them develop, Su You first had to sort out their finances, so he spent a lot of time and effort on his own.

Forced to become half an accountant.

He opened his schoolbag, took out a wooden ruler, a notebook and a pencil, and drew a table on the paper.

The first line, account, amount, balance.

Under the balance and balance, there are two columns respectively, debit and credit.

After writing, he said to the two of them: "Sister-in-law, my idea is this. As far as Shanluo transactions are concerned, the business activities can be divided into cash on hand, accounts receivable, accounts payable, and operating expenses. Each has its own old

Manage, recruit, expel, balance.”

"Then we can simplify the old management, new collection, and expulsion of each subject into income and expenditure. Income is placed on the debit side, and expenditure is placed on the credit side."

"For this transaction, in this little brother's account book, the various columns should be placed like this..."

"The balance debit placed in the inventory cash account should be the current inventory of Shanluo Fifteen, and the rest is zero..."

"The thirty pieces of money from Jiazhou merchants are placed in the debit side of the accounts received account, and the rest are zero..."

"If the rest of the income and expenses are handled in this way, we will find that the occurrence of any business will cause an increase or decrease in at least two accounts of debit and credit, and the increase or decrease will be equal."

"Therefore, when reflecting each business, it should be registered in at least two relevant accounts at the same time with equal amounts."

"For example, the Jiazhou merchant's thirty guan was originally on the debit side of the accounts received account, but the action of putting it into storage that night should be reflected in the credit expenditure of 30 guan on the accounts received account and the debit income of three guan on the cash in hand.

Above ten strings."

"Through this accounting method, the entire business can be fully and clearly reflected, with detailed processes attached."

"In this way, every business step has a context to follow, and in the end, the total of rows and columns is calculated, and the total revenue, expenditure and balance are also clear at a glance, which not only facilitates accounting, but also facilitates the control of business operations."

"The previous accounting methods were all single-entry. This method can be called double-entry. Its principle is that if there is a debit, there must be a credit, and the debit and credit must be equal."

As Su You said this, the shopkeeper was doing calculations. As soon as he finished speaking, the shopkeeper had already calculated the general ledger: "Brilliant! It's really brilliant! As the young master said, if there is a loan, there must be a loan. If you borrow, there must be a loan."

They must be equal! Hahahaha, it’s so convenient! The young master is a great talent.”

Su You looked at the abacus the shopkeeper was playing with and said with a smile: "Not many people can use an abacus these days. You, the shopkeeper, are also a great talent."

Mrs. Cheng smiled and said: "Mr. Zhang is an expert I hired from the Chengdu Prefecture. An old official who has been with the judge's yamen for many years has hooked up."

Su You quickly handed over his hand: "I'm sorry, I'm sorry."

The shopkeeper also handed over his hand and said, "I am the one who shows disrespect. This law is very clear and comprehensive. I should send a letter to your Majesty for the benefit of all people."

Su You smiled and said: "I'm just giving you an example. If you are engaged in production, you should also add raw materials, production costs and other subjects to the subjects. I will have to trouble Mr. Zhang how to organize them into sections."

Shopkeeper Zhang repeatedly raised his hands: "Don't dare, don't dare, this is what the branch does. If you have any doubts, I hope the young master will give you some advice."

Mrs. Cheng smiled and said: "Then please trouble Mr. Zhang. Show me this method before you draw it up. I think my father will need it more."

After explaining some details, Mrs. Cheng took Su You into the inner garden and took him to look at him carefully: "How come you know this?"

Su You answered honestly: "Whether it's three pillars or four pillars, or the current duplex, it's all the same. It just depends on the focus of the ledger."

"If you only want to make a profit, three pillars will be enough, but it will be simple and clear."

"If you care about cyclical business conditions, then add four pillars."

"If you want to control the overall situation, manage it in detail, and understand the income and expenditure of each link, then you need a duplex."

"Sister-in-law is right. This method is a bit cumbersome for a silk and satin shop. But it is very suitable for wealthy people like my uncle-in-law who have many properties."

Mrs. Cheng joked: "Ouch! Xiaoyou looks down on your sister-in-law's satin shop, right?"

Su You waved his hands repeatedly: "How dare you? How dare you."

Mrs. Cheng said: "Don't say you don't dare. Xiaoyou really has the Midas touch to turn stone into gold. Banniang said that with your method, tens of thousands of characters can be obtained in one day. After three days, you can try

Books are printed.”

Su You said: "It's all my credit, and it's also because the bookstore is well prepared and has ready-made engravings that can be turned into molds."

Mrs. Cheng said: "Just because you stole this trick, I'm afraid I won't be able to learn it in time no matter how hard I learn it."

Su You saluted and said, "I don't have to worry about many arts. I hope my sister-in-law will continue to teach me."

Mrs. Cheng nodded with satisfaction: "Don't be arrogant when you succeed, and don't be discouraged when you fail. But I have discovered another advantage of Xiaoyou."

So the two of them started teaching, and after noon, Su You took Lao Yu's carving tools to the iron workshop.

Pulling out the jade porcelain bottles and condenser tubes that were entrusted to the porcelain workshop, Su You was speechless. The things were opaque. This was blind practice. Do we need to advance the glass manufacturing project?

At this time, the glass is still in the glazed state, which is low-temperature glass. The price of a glazed lantern is about a hundred dollars, and the profit is considerable.

Don't think too far, things need to be done step by step.

Just as he was about to go out, Cheng Wenying sent someone to call him, saying that he wanted his nephew to have lunch with him.

It was a day off to have lunch. The richest man in Meishan had a keen eye and discovered the benefits of double-entry accounting at a glance. He pulled him because he wanted to understand the situation.

So Su You had no choice but to explain it again, and by the way, he called shopkeeper Zhang across the street to draw a more elaborate account page.

Under each loan column, there are many more grids, corresponding to hundreds of thousands of dollars.

Shopkeeper Zhang took a look at the new account page and immediately discovered the problem: "My dear nephew, how do you fill in the numbers in such a fine grid?"

Su You took out a small ruler and said, "Use Sanskrit. Sir, look, the markings on this small ruler are the newly designed Sanskrit numbers from zero to nine."

The Arabic numerals of later generations are actually the lower case form of Sanskrit, but they were spread to the West by the Arabs. They are really not their own invention.

Su You added: "In addition to numbers, the use of paper and pens must also be special. My uncle-in-law can ask someone to get some goose feathers and let Yu Gong learn how to make this kind of pen."

Cheng Wenying immediately shouted outside: "Fat Zhou, kill the goose! Send the goose feathers over quickly! Old Yu is alive again!"

After a while, everything was ready.

Su You first inserted the goose feathers into a copper pot filled with sand and heated the sand to make the goose feathers turn white and lose their transparency.

This is the protein that solidifies goose feather quills, making goose feathers stronger.

Then I took out a pocket knife, cut out a slit in the goose feather, and then sharpened the nib on the quills on both sides of the slit, similar to the nib of a modern fountain pen.

Then use a needle to heat it, burn off the fine structure inside the pen barrel, and burn out a small hole on the top of the slit of the pen tip to store more ink, and a standard quill pen is ready.

Draw a form on the stone paper, dip it in thick ink, and copy the page of the account book brought by Lao Zhang onto the new account page with Sanskrit numerals.

Cheng Wenying clapped his hands and laughed: "It's really clever! In this way, one year's account book is just a small one!"

Shopkeeper Zhang handed over to Su You: "It's just a financial plan. It doesn't require many ledgers, and it saves time and effort!"

Su You smiled and said: "Because it is small but comprehensive, the importance of the numbers above is even more prominent. The first thing to do is to prevent tampering."

After saying that, he added a RMB claw symbol before each number: "When selling things in the countryside, a grass mark must be inserted. With this grass mark as the prefix of each line of numbers, it can prevent someone from adding numbers in front.

.”

"Coupled with some writing standards, this is roughly what I can think of."
Chapter completed!