"Although it is certain that there is something wrong with the account books, what exactly went wrong..."
The gray-haired old accountant asked another question after he calmed down. Although the method just now can reveal the falsified accounts, it is still unclear where the falsification was done.
After the old accountant with sideburns raised this question, everyone focused their attention on Zhu Pingan. After what happened just now, these accountants have recognized Zhu Pingan's ability. Therefore, at this time, hope was set on Zhu Pingan.
Of course Zhu Pingan did not disappoint them.
"Of course, this method can identify false accounts, but it cannot find out uneven inflows or outflows, but I happen to have a method here."
As Zhu Pingan spoke, he found a blank rice paper from a table, then picked up a brush and dipped it in ink, and wrote a form on the rice paper, which is a modern double-entry accounting form.
The accounting method of these audited books is tripod accounting. In the final analysis, it is still within the scope of single-entry accounting, which is far inferior to the modern double-entry accounting method. Compared with the modern double-entry bookkeeping principle, the gap between the "three-legged account" and the shortcomings is also quite prominent. The "three-legged account" lacks the basic conditions necessary for scientific double-entry bookkeeping. It has neither scientific organization and construction of account books and classification of accounting items, nor does it have 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, there is no need to worry about other aspects. This is the basic guiding ideology of the "three-legged account" recorder. This kind of thinking is extremely one-sided. "Three-legged accounts" interweave single-entry accounting records with double-entry accounting records, and errors are prone to occur during account registration. Not only is it difficult to find an error after an accident occurs, but it is also time-consuming and troublesome to find out.
Therefore, if you want to accurately investigate and deal with the problems in these accounts, you only need to reorganize them according to the modern double-entry accounting method and you will be able to see clearly at a glance.
These accountants were all experts in the ancient accounting profession. After looking at the double-entry accounting form given by Zhu Ping'an for a while, I could see the mystery behind it.
"wonderful"
"It's wonderful. I dare say this method of accounting will definitely become popular in the world."
"The same account is recorded twice in two interrelated accounts. It's wonderful, so that you can understand the ins and outs of every economic business and fully understand the process and results of economic activities."
"Wonderful, this accounting method can easily perform a trial balance on the results of the account records to check the correctness of the account records."
The accountants looked at it for a while and couldn't help but applaud and admire it.
Seeing that they were happy, these accountants drew a large number of forms based on the forms given by Zhu Pingan, and briefly asked Zhu Pingan about some important points. Then, one by one, as if they were resurrected with full health, they registered the first year's ledgers in the ledger one by one using this form without stopping for a moment.
Occasionally I would ask Zhu Pingan for advice when I was unsure about something, but my attitude was totally different from the beginning.
"Quickly, tell the kitchen to prepare meals and prepare special dishes, regardless of cost." Rich Man Li looked overjoyed and quickly urged his servants to let the kitchen prepare wine and food.
"Young Master Zhu is really young and promising." Rich Man Li was very enthusiastic about Zhu Pingan, as if he were an elder. He waved his hand, "Stay. You must stay to try the skills of my chef."
Seeing this, the sinister girl rolled her eyes at her father.
Baozi's maid Hua'er's face was flushed, and she didn't know how excited she was.
Seeing this, Zhu Ping'an also knew that he would not be able to return home at noon, so he handed over Rich Man Li and asked his servants to send a message home to avoid worrying his parents.
"Humph, don't be so proud!"
The sinister girl glared at Zhu Pingan, and said a silent word to Zhu Pingan with her cherry mouth.
Although Zhu Ping'an couldn't read lips, but looking at the arrogant and eye-rolling character of the sinister girl Li Shu, he knew that the words would not be good.
Really. I definitely don't get along with this girl. She doesn't like him, and I don't like her either...
The accountants were working enthusiastically, and it didn't look like they had been working overtime for three days. Even the grey-haired old accountant seemed to be twenty years younger at this moment. His drive, enthusiasm and energy made even Zhu Pingan feel a little ashamed.
The accountants were working in full swing, and Zhu Ping'an couldn't sit still. From time to time, he was asked for advice from the accountants, and had to move between the three tables and accountants.
More than ten accountants. Coupled with Zhu Ping'an, he was busy non-stop. Zhu Ping'an only relied on the Ming Dynasty's counting method and did not reveal Arabic numerals or modern calculation methods. After all, this was too shocking. The accounting method was just an innovation on the original basis, and it was still acceptable. Modern numbers and calculation methods are simply groundbreaking and cannot be explained.
Therefore, Zhu Ping'an also relied on the Ming Dynasty's counting method to help. As for the abacus, Zhu Ping'an still couldn't play with it, but this made the accountants feel normal. They smiled and comforted him by saying that practice makes perfect, and Mr. Zhu doesn't have to worry.
It's been a long time since the steaming meals were served, but these cashiers had no intention of stopping. Even Rich Man Li asked his servants to treat him twice, but these cashiers had no intention of stopping.
When the food got cold, Rich Man Li waved his servants to take it to the kitchen to reheat it.
"Hahaha... I found it... There is a huge problem with the outflow of one thousand two hundred and thirty-five cents and 4.40 cents..."
"I also found a place where Wang Xiaoer received 7,459 taels and three cents and two cents of salt and silver. It doesn't match the number..."
"I discovered two things at once..."
"It's not right, there's something very 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 a cat after seeing something fishy...
Upon hearing this, Rich Man Li shook his fat body and strode over excitedly, making the floor squeak under his feet.
"Okay, Old Wang, Old Wang, write it down, write it down!" Rich Man Li's face was red, he was angry and excited, and he waved his fat hands and asked Accountant Wang to record the problems that appeared in this year's account book one by one. Come down.
Lao Wang?
When Zhu Pingan heard this, he glanced at Wang's accountant several times with a strange expression... which provoked the sinister girl Li Shu to look at Zhu Pingan several times inquiringly.
At this time, the food has been heated twice.
These accountants refused to give up and wanted to check the account books for the remaining years, but at this time there was a clear "Gu~~".
All the accountants followed the sound and looked.
"Haha, I'm ashamed, I already protested in my belly..." Zhu Pingan explained with a calm smile, calm and composed, without any embarrassment at all.
All the accountants couldn't help but laugh too. It was definitely not the kind of ridicule at the beginning, but a kind smile.
"It's just that I can't wait to be merciful. Hahaha, have a meal and have a meal. It's not too late to check later." The gray-haired accountant smiled kindly and suggested a meal.
The proposal to have meals at the old accountant was unanimously approved. (To be continued.)
PS: There will be another update in the evening, which will be later.
