"This is too complicated!"
Li Kuan frowned and looked at the bookkeeping books of the Duzhi Division. They are basically the "three-column method", which is settled in three relationships: income, expenditure and balance, that is: income minus expenditure equals balance. This kind of bookkeeping is like the three-column bookkeeping method of modern accounting, namely: debit, credit and balance.
Li Kuan naturally understands bookkeeping methods and directories, but there are too many account books on the table. There are countless large and small names. In order to avoid errors in accounting, there are special account books for inspection. Modern accounting is much more complicated.
"My lord, what is in front of you is the general ledger, not the split!" Yang Hongwu thought that Li Kuan did not understand, and smiled as a reminder.
Li Kuan asked, "Where are the sub-account books?"
"It's there!"
Li Kuan looked in the direction pointed by Yang Hongwu. There was a three-meter-high bookshelf in the southwest corner. The bookshelf was full of books, and there were more than one bookshelves. There were bookshelves in other corners, even next to his location. There is a bookshelf on which is naturally a general ledger account book, so that Li Kuan staggered and fell off.
"My lord, are you okay!" Yang Hongwu hurriedly stepped forward to help Li Kuan. Li Kuan landed on the ground, but he didn't feel the least. The mountain of account books in front of him was really a headache. This is completely self-defeating.
Although he knows some bookkeeping methods and some accounting subjects, but now he is not a later generation, so he doesn't match the number. If you calculate each ledger clearly, you don't want to do it every month, and you have to do the calculations quickly, and each account must be calculated clearly, or the calculations are meaningless.
"Isn't it going to kill me?" Li Kuan quickly cried. If you press the calculator, you have to press it for half a day, unless you use accounting software to directly enter the results, you can quickly calculate the results, and manual calculations are really terrible. Things, besides, where does the software come from in this world, there is no calculator, it relies entirely on abacus and mental arithmetic, which for Li Kuan simply sent him to the execution ground.
When Yang Hongwu saw Li Kuan crying, he smiled slightly and said, "You don't need to panic, you are a Duzhi doctor, so you don't need to do the calculations yourself."
"Really!" Li Kuan was overjoyed and thought: "As long as you don't do your own calculations, everything will be fine!"
"Of course it is true!" Yang Hongwu replied affirmatively, and then said: "Although you do not have to personally account for these, but the general ledger still needs to be accounted, and the results calculated by the officials, you also need to account, compare with these Much better!"
The smile on Li Kuan's face stiffened, and the whole person was petrified and froze in place, looking at the piles of general ledgers and sub-account books, feeling that his life had become much darker. Accounting calculations are far more difficult than imagined, and the matters involved must be calculated clearly, or else they cannot be explained.
At this point, what could Li Kuan do, he had to bite the bullet and proceed with the calculations. He asked Yang Hongwu to fetch the accounting books and ordered him to fetch paper. Even if the paper was very valuable at the time, Li Kuan had to choose to write drafts. Written calculations, small numbers and mental calculations are fine, but large numbers are impossible without drafting.
Adjust your thoughts. There are records on the cover of each account book. Some of them say "Accounts received by XX county", while others are "Expenditures from XX state", etc. They are basically the general ledgers of all states and counties across the country. The general ledgers of taxes collected by local officials during the period of being an official, salaries and expenditures of officials, etc., these figures are all counted by the history of the commander of the government and the history of the book. Each person is responsible for the accounting of more than 70 states, and the Yuanwailang is responsible for the expenditure accounts of the border guard Accounting.
The border guards are different from the army of the government. They stay outside the border all the year round. This is a necessary expense than expenses, including military supplies, salaries and rewards for soldiers, etc. If there are enemy troops, the seized materials will also be the same. Once recorded, this is income. ァ新ヤ~⑧~1~中文网ωωω.χ~⒏~1zщ.còм
Li Kuan looked at it with full attention and found that the current accounting subjects are similar to modern ones. In the end, he set up six accounting subjects according to modern accounting, leaving only the required secondary and tertiary subjects, and then double-entry accounting. Combine the record with the debit and credit accounting method, and leave the account book for reference, and then recalculate the result in a way that you can understand.
Yang Hongwu walked over quietly and saw Li Kuan actually re-calculate with his unique accounting method. He couldn't help but nodded his approval, and returned to his position to continue doing his own things. Whether it is the central or local governments, everyone has a unique way of keeping accounts, just like some books can be read by themselves but others can't.
Perhaps Li Kuan's modern accounting method is unique in the eyes of others, and it is the most normal thing in the eyes of the officials of the Duzhi Division. In order to be understood by superiors, the household department will have a set of special accounting methods and accounting methods.
By re-recording and then accounting, the time extension is true, and the efficiency improvement is also true. This is Li Kuan's own accounting method. Every account book must be re-calculated. It is not an easy task. With no distractions, Li Kuan's speed is getting faster and faster. Reluctantly, the calculation is completed. The result obtained is correct with the original record. The word "clear".
Since the account books of the household department were not allowed to be brought back privately, Li Kuan was unable to return to his home office and had to come tomorrow to continue. When he got up and walked out of the gate of the Duzhi Division, Yang Hongwu waited outside the door, and when he saw Li Kuan coming out, he quickly saluted: "Your Highness!"
"Master Yang?" Li Kuan looked at Yang Hongwu in surprise.
"How does your Highness feel today?"
"It's okay!" Li Kuan smiled indifferently. After sorting out his clues, it is indeed okay. Although the speed is a bit slower, at least there will be no blindness. Yang Hongwu is secretly surprised: "It's really a strange person!"
Yang Hongwu and Li Kuan walked and chatted again, basically they were all about Duzhisi. Of course Li Kuan would like to hear more from him, just to know more about the situation. The two of them left the imperial city while they were chatting, but they separated because of the trouble.
From Yang Hongwu's words, Li Kuan also knew that these are local account books, and the accounts of the Central Government Office need to be accounted for, and then the accounts of the state treasury, one link after another. The national treasury accounts are accounted every six months, the central government office is accounted monthly, and the local government accounts are accounted for in March. At the same time, every time before the army is sent to fight, the Du branch has to calculate the approximate cost. Even building palaces, repairing walls, and expanding armaments require budgetary costs. These are the duties of the Du branch. It can be said that the Du branch is It's really busy.
"Oh, I'm busy!"
Li Kuan sighed silently, rode out of the city gate, and went back. All the way he was thinking about Duzhisi, he knew that he was really too busy to get out of it next, so he thought about Li again. Xi and Li Tun's first-year banquet could no longer be delayed, so they hurried back to discuss the specific matters of the first-year banquet. Because in the following days, he really doesn't have so much free time. (End of this chapter)