Chapter 354: Class
After Gongzi Gao and others took a look at the abacus, they put it aside and looked at the account books first.
For a group of shopkeepers, the ledger is their most important thing.
Seeing this, Qin An smiled slightly and said, "Everyone, first put the account books aside and put the abacus in front. I'll talk about the abacus first."
After everyone heard this, they put their account books aside and put their abacus in front of them.
Qin An put the drawings he had drawn on the blackboard so that everyone could see them. There were two drawings in total.
Immediately, he pointed at the two drawings on the blackboard with his pointer and said: "The abacus is a calculation tool and the crystallization of the wisdom of the Chinese people.
Have you seen the drawings? These are two styles of abacus. The first one has one bead on the top and four beads on the bottom. The second one has two beads on the top and five beads on the bottom.
Most people use the first type of abacus. The second type is less common, but it also exists.
From right to left, the abacus is: one, ten, one hundred, one thousand, ten thousand, one hundred thousand, one million, etc. Even if we count to the end, the amount is not big enough.
You don’t have to worry, just add an abacus after the abacus, so no matter how big the number is, we can calculate it on the abacus.
Now, you can open the instruction manual of the abacus. There are formulas for addition and subtraction. Remember to memorize it when you go back.
Because of the principle of inertia, I cannot give you a demonstration for the time being, so I will give you some time to read the instructions for a while, and then I will give you the numbers and you can type them out on the abacus.
As long as everything is correct, then I will teach you about the ledger. "
"No." Everyone responded at the same time.
Li Si couldn't help but said: "This abacus is easy to learn, but the speed requires everyone to practice."
Feng Quji nodded and said: "Yes, this abacus is indeed a good thing. As long as you are skilled enough, you can complete the calculation of an account book in just one cup of tea.
Coupled with Mr.'s account book, the efficiency can be improved several times. "
Ying Zheng said: "If Qin An's abacus and account books are used to govern Li Neishi Mansion, and a good management model is given, the efficiency of governing Li Neishi Mansion will be increased several times."
"The village chief is wise." Feng Quji and Li Si said at the same time.
Ying Zheng smiled.
After waiting for about ten minutes, Qin An said, "It's almost time. Give me a number of thirteen thousand six hundred and fifty-six."
Qin An did not ask everyone if they already understood the abacus, but directly gave a number and asked Young Master Gao and others to express it directly with the abacus.
Soon, someone typed the number on the abacus.
Qin An checked them one by one, nodded slowly and said: "Yes, everything is correct, but don't be happy, because this is the simplest way to express numbers. If you don't know this, you don't need to learn addition and subtraction."
Immediately, Qin An began to explain to everyone the application of addition and subtraction, as well as using the abacus to check calculations.
In the end, no one made any mistakes, but the speed was different, which may have something to do with talent.
Some people can get the answer directly as soon as they export the numbers. Such talents are mathematical geniuses.
In ancient times, they could only be buried. Now, they are either business geniuses or famous scientists and inventors.
Qin An doesn't know if there is such a genius among this group of people. At least he knows that there are some who are very talented and are very suitable for being accountants.
The content of the abacus is very simple. In the end, practice makes perfect.
After talking about the abacus, Qin An started talking about the account books.
"Actually, the account book is just a form." Qin An said, "The form is actually very simple, but it has many kinds of contents."
At this time, Qin An had replaced the two abacus pictures on the blackboard with six different tables.
"The six forms I posted on the blackboard are the six ledgers I gave you. One is the purchase form.
The date, year, month, day and hour are written very clearly on it, as well as the name of the goods, the other party's company, that is, the workshop, the price, quantity, etc. are all very clear.
There is a purchase form, and there is a shipping form. The same has the year, month, day and time. Whoever receives it must register, quantity, price, etc.
In addition, there are warehouse inventory tables, store sales tables, and corporate liability tables and profit tables.
Tables can also be transformed depending on each store. "
Immediately, Qin An withdrew the drawings and then started drawing on the blackboard.
A new table appears on the blackboard.
"This is the form format of the national financial department, which is very similar to the form of the enterprise."
Ying Zheng below said: "Quickly, record it and give it to Zhili Neishi Mansion. It will be of great use."
"No." Li Si and others responded at the same time.
Qin An, who was in front of the blackboard, said: "The country's form is actually not just one kind. What's on the blackboard is the general ledger. Basically, there is a set of ledgers in each square.
After calculating the total, fill it in the general ledger, so under normal circumstances, we will only see the general ledger, not the detailed ledger.
The country has trained a set of professional accountants who calculate the country's money every day.
According to the state, the state should budget every penny a year in advance, how much the taxes will be, how much the state will spend, etc.
Under normal circumstances, the country does not save a penny during the year. "
Ying Zheng asked: "Isn't the country afraid of natural disasters or something, and does it need money?"
Qin An said: "The country's money is mainly used for people's livelihood and national defense. There are many types of people's livelihood, including helping people in poor areas, building bridges and paving roads, distributing medical insurance, labor insurance, etc.
National defense is divided into weapons research, military expenditure, weapons consumption, etc. "
"What about the salaries of officials?" Li Si asked.
Qin An replied: "Of course the government has done something wrong. How can we let the people do it? The country will not consider this kind of thing at all. The system has basically been set up.
When it comes time to pay wages, the bank will distribute them to everyone uniformly, without the state having to worry about them at all.
Father-in-law, as I just said, the state has budgeted in advance for every amount of money. There is a budget for how much money should be spent and how much money needs to be spent.
Even if you encounter a natural disaster, you don’t have to worry because the country has already set aside this money.
If the money is really lacking, the court can borrow it from the bank and pay it back after the taxes are collected.
You should plan for everything instead of waiting for something to happen and then think about raising money or providing disaster relief.
Moreover, disaster relief today is not as troublesome as disaster relief in ancient times.
In ancient times, disaster relief required the court to send food and quilts. Let them ride out the storm.
Although we are now delivering food and water, it only takes two days to get relief, or at most a week. "
Some people died, but not completely...
