"Although we can now confirm that there is a problem with the account book, we still don't know where the problem is..."
The old accountant with gray hair raised another question after calming down. Although the previous method could reveal the falsified accounts, it was still impossible to know where the falsification was done.
After the old accountant with a sideburn raised this question, everyone focused their attention on Zhu Ping'an. After what happened just now, these accountants have recognized Zhu Ping'an's ability. Therefore, at this time, they put their hopeful eyes on Zhu Ping'an again.
Of course Zhu Ping'an did not disappoint them.
"Of course, this method can confirm false accounts, but it cannot find uneven inflows or outflows. However, I happen to have a method here."
As Zhu Ping'an spoke, he found a blank piece of rice paper on a table, then picked up a brush, dipped it in ink, and drew a form on the rice paper, which is the double-entry accounting form commonly used in modern times.
These accounting methods are called foot accounts, which are still in the category of single-entry accounting, far inferior to modern double-entry accounting. Compared with the modern double-entry bookkeeping principle, the gap between "foot accounts" is still quite large, and the shortcomings are quite prominent. "Foot accounts" lack the basic conditions that scientific double-entry bookkeeping must have. They have neither scientific bookkeeping organization and classification of accounting items, nor more scientific profit and loss calculation methods and accounting reporting methods. As long as there are no problems with the transfer of non-cash transactions, other aspects can be ignored. This is the basic guiding ideology of the "foot account" recorder, and this idea is very one-sided. "Foot accounts" interweave single-entry accounting records with double-entry accounting records, which is prone to errors when registering accounts. Not only is it difficult to find after an error, but it is also time-consuming and troublesome to find out clearly.
Therefore, if you want to accurately investigate and deal with problems in these accounts, you only need to reorganize them according to the modern double-entry bookkeeping method and everything will be clear at a glance.
These accountants were all experts in the ancient accounting world. After looking at the double-entry bookkeeping form given by Zhu Ping'an for a while, they immediately understood the mystery.
"wonderful"
"It's wonderful. I dare say that this way of accounting will become very popular in the world."
"The same account is recorded twice in two interrelated accounts. This is wonderful. In this way, we can understand the ins and outs of each economic business and fully understand the process and results of economic activities."
"Great! This accounting method allows you to easily perform a trial balance on the results of the account records to check the correctness of the account records."
After watching for a while, the accountants couldn't help clapping and cheering, and were filled with praise.
The accountants were excited to see the prey, and they drew a lot of forms according to the forms given by Zhu Pingan, and asked Zhu Pingan a few important questions. Then, they seemed to be resurrected, and they kept recording the accounts of the first year in the account book one by one using this form.
Occasionally, when he was unsure about something, he would ask Zhu Ping'an for advice, and his attitude was completely different from the beginning.
"Quick, notify the kitchen to prepare the meal. Prepare your signature dishes, regardless of the cost." Mr. Li was overjoyed and hurriedly urged his servants to ask the kitchen to prepare wine and food.
"Young Master Zhu is indeed a very promising young man." Mr. Li was much more enthusiastic towards Zhu Ping'an, as if he were an elder. He waved his hand and said, "Stay. You must stay and taste the cooking skills of my kitchen."
Seeing this, the sinister girl rolled her eyes at her father.
Bao's face was flushed red, and I don't know why she was so excited.
Seeing this, Zhu Ping'an also knew that he could not return home at noon, so he handed over his hands to the rich man Li and asked his servants to pass a message home so that his parents would not worry.
"Don't be so proud!"
The scheming girl glared at Zhu Ping'an and uttered a silent word to him through her cherry lips.
Although Zhu Ping'an couldn't read lip language, he knew it wasn't something good when he saw the scheming girl Li Shu rolling her eyes arrogantly.
Really. This girl and I are definitely not compatible. She doesn't like me, and I don't like her either...
The accountants were working very hard, not at all like they had been working overtime all day. Even the old accountant with gray hair seemed to be 20 years younger at this moment. His enthusiasm, passion and energy were so great that even Zhu Pingan felt ashamed of himself.
The accountants were working in full swing, and Zhu Ping'an couldn't sit idle either. He was asked for help from time to time, and had to go back and forth between the desks and the accountants.
There were more than ten accountants. In addition to Zhu Ping'an, they were busy all the time. Zhu Ping'an only followed the counting method of the Ming Dynasty, without revealing Arabic numerals and modern calculation methods. After all, this was shocking. The accounting method was just an innovation based on the original one, which was acceptable. Modern numbers and calculation methods were simply groundbreaking and could not be explained.
Therefore, Zhu Ping'an also followed Daming's counting method to help. As for the abacus, Zhu Ping'an still couldn't play it, but this made the accountants feel normal, and they smiled and comforted him by saying that practice makes perfect and that Mr. Zhu didn't need to worry.
The steaming hot meals had been served for a long time, but the accountants showed no intention of stopping. Even when the rich man Li asked his servants to invite them twice, the accountants still showed no intention of stopping.
The food was cold, so Mr. Li waved his hand and asked his servants to take it to the kitchen and reheat it.
"Hahaha... I found it... There is something very wrong with the outflow of 1,200 taels, 5 cents, and 4 cents..."
"I also found a place where Wang Xiaoer collected 7,459 taels and 5 cents of salt silver and divided it into 2 cents. It doesn't match the number..."
"I found two places..."
"No, there is something seriously wrong here..."
The accountants discovered the loopholes in the account books one after another. They all had dark circles under their eyes but were as excited as cats seeing fish. They were very excited...
Upon hearing this, Mr. Li, the rich man, shook his fat body and strode forward excitedly, making the floor rattle under his feet.
"Okay, Old Wang, Old Wang, write it down, write it down!" The rich man Li's face was flushed, and he waved his fat hands angrily and excitedly, asking accountant Wang to record all the problems that appeared in the account book of this year one by one.
Lao Wang
Upon hearing this, Zhu Ping'an looked at Accountant Wang several times with a strange expression... ...which made the scheming girl Li Shu look at Zhu Ping'an several times inquiringly.
At this point, the food had been heated up twice.
These accountants were still unwilling to give up and wanted to continue checking the account books of the remaining years, but at this time a clear "Gu~~" sound was heard.
The accountants looked in the direction of the voice.
"Haha, I'm ashamed. I've been protesting in my stomach..." Zhu Ping'an explained with a frank smile, completely calm and composed, without a trace of embarrassment.
The accountants couldn't help but laugh as well. It was definitely not the kind of mocking laughter they had at the beginning, but a kind laugh.
"We are being unkind. Haha, let's have our meal. It won't be too late to check later." The accountant with gray hair smiled kindly and suggested having a meal.
The proposal of the old accountant to have a meal was unanimously approved. (To be continued.)
ps: There will be another update in the evening, probably a little later.