Chapter 275 Double-entry accounting Zhuangzi’s problem
Jia Lan originally had a side room in Daoxiang Village. Although it was sufficient for daily study, it was just a little smaller.
Originally, this courtyard was built to create a different style during the Yuanchun wedding celebrations. It was quite nice to live in, but the houses in the small courtyard all had thatched roofs. Although Jia Lan later hired craftsmen from Beizhuang to add some
Repairs can be limited to technical skills. After all, thatched roofs are not durable enough and there is still a risk of water leakage in the rainy season.
Li Wan had heard her son mention this several times, and she kept it in mind silently. When Jialan was traveling, she found Sister Feng and worked together to slightly expand Daoxiang Village.
A new gate was built in the yard, and after passing through it was a newly opened courtyard, in which a new house was built using good wood and bricks to serve as Jia Lan's new study room.
Yuanyang was currently in the living room outside Jia Lan's study, holding a book in his hand and looking through it with a blank look in his eyes.
Seeing the book in Yuanyang's hand, Jialan immediately knew why she was anxious to see him.
"Miss Yuanyang is a little confused about the accounts in the ledger?"
Yuanyang immediately raised his head when he heard Jia Lan's voice, looked over with an unyielding look, and then slowly lowered his head.
"Yeah."
After a while, she lowered her head with a slight blush on her face.
Yesterday I promised Haikou, but today I came and didn’t understand anything.
Jia Lan looked at Qingwen who was holding back her laughter.
"You must be naughty again!"
Qingwen suddenly burst into laughter.
Jia Lan looked at her, pretending to be a bit reproachful: "Sister Yuanyang is also here to help."
"Yes! I was wrong!" Qingwen quickly looked serious, apologized to Yuanyangfu, took out a small book on the desk and handed it to her: "Miss Yuanyang will understand after reading this."
Yuanyang took the small notebook in Qingwen's hand doubtfully, opened it and his eyes lit up.
This is an instruction manual specially written by Jia Lan to teach Qingwen.
After a while, she took a long breath and looked at Jia Lan again with sincere admiration in her eyes.
"I didn't expect Lang Ge'er to be so deeply immersed in the art of housekeeping. This ingenuity is so unique... I admire it!
"This counting method comes from Tianfang. It is not my original invention. There is no need to mention the ingenuity. I just think that this recording method is most convenient to use as a record of the farm when paired with things passed down by the older generation such as fish scale albums.
Later, I gradually figured out other uses, including what you see in front of you - for keeping accounts."
After Yuanyang heard this, he picked up the account book that was like a book from heaven and looked at it again, nodding his head.
"What Langeer said is right. In this way, all expenditures can be clearly seen at a glance."
"It's far more than that!" Qingwen said proudly: "Sister Yuanyang, what you are looking at now is the general ledger, and the others are all kinds of detailed accounts. You have me, and I have you. If you prove it two by two, it is
Even a person like me who can’t count can understand it.”
Yes, the double-entry accounting method is easy to use, and it has been certified by the celebrity printed on the U.S. dollar.
Jia Lan sat down and explained this accounting method to Yuanyang in detail.
Compared with Qingwen, Jia Lan, who has an in-depth understanding of this matter, gave a clear and concise explanation.
He learned this before traveling through time.
I work as a volunteer at my father's Taoist temple and I also work with the temple's accountant to organize various account books.
Don’t think that accounting is simple in Daomen Land. If that were the case, a certain temple wouldn’t be on the hot search list every day because of its listing.
Fortunately, economic activities in ancient times were relatively less complicated than later generations and were full of various complex derivatives. Jia Lan used life examples and with the help of Zhang San and Li Si, the clever mandarin duck understood most of it as soon as he explained it.
Seeing the numbers on the general ledger in his hand, Yuanyang's heart, which had just calmed down, was once again filled with surprise.
As far as she knew, Jia Lan had only been away studying for a long time, less than three years in total.
In just three years, Jialan has created such a large industry?!
Looking at the accounts alone, Jia Lan has eight villages in his name, not including the small Beizhuang that the old lady originally rewarded him with.
There are nine Zhuangzi, three are in Liaodong, three are near Shenjing, and two are in Nanzhou. One of them belongs to Daiyu, but it is under the name of Jialan, and the other one is in Guangnan.
Originally, Jia Lan wanted to buy more, but both Jiao Da and Leng Zixing persuaded Jia Lan to hold off.
In the past few years, the world has been in turmoil, and there are few safe places. If you are attacked by a thief, the loss will be huge.
In this case, let’s manage the original Zhuangzi well.
Beizhuang was under the control of Jiao Da himself and expanded outward several times, expanding its area three times compared to its original area. Zhuangzi in Liaodong was also actively cultivating the land. The two Zhuangzi in the southern province were already nurturing lands, and Haosheng's management would bring its own profits.
.
Suddenly, Yuanyang made a sound.
"Lang Geer, these two villages in Hejian Prefecture look like a wasteland from the album. Why did you buy them in the first place?"
Having found the trick, Yuanyang quickly fell into the role. It didn't take long for her to find a strange place. Jialan actually spent a sum of money to purchase two large pieces of wasteland.
"Yes, those two locations are still under development."
These two Zhuangzi are at the northern end of Hejian Prefecture slightly to the south. If you go and see them on the spot, you will find that they are a large piece of wasteland connected together, close to a lake, which was later named Triangle Lake.
However, due to the perennial flooding of the Yongding River, the river bed has silted up and gradually turned into an ownerless wasteland.
Jia Lan asked Leng Zixing to buy a large piece of wasteland on the south bank of the lake through connections and build two small villages to resettle the refugees.
"These are wastelands with almost no output. Isn't this a big loss for Langeer?"
But judging from the account books, not only did the two Zhuangzi have no output, but they also had to throw tens of thousands of taels of silver into them every year. There was no reason for Yuanyang to raise questions.
You must know that even a well-run farm can only earn a pitiful few hundred taels a year in good times.
Unless Zhuangzi has other specialties, such as those in Liaodong, Zhuangzi can supplement his income by hunting and collecting precious medicinal materials in the mountains, but the average income is only more than a thousand taels.
Yuanyang's meaning is very clear. Even if there are huge benefits, is such an investment really worth it?
"Of course it's worth it."
Jia Lan nodded without hesitation.
The so-called time-traveling three-piece set, soap glass cement, and soap are easy to imitate, but the latter two have certain technical content and are difficult to imitate.
However, Jia Lan is not a science student and does not even understand the basics.
But this time when he went south, he finally found the right talents, enough for him to start his glass manufacturing plan.
The two villages in Hejian Prefecture are just right, both in terms of geographical location and resources.
These two Zhuangzi are connected to Jinmen in the east and the canal in the south, with convenient transportation.
What's more, after exploration in this land, a medium-sized quartz mine was discovered, which happens to be the raw material for making glass.
Since the opening of Zui Qionglou, the sales of wine and liquor have become a stable source of income, Jia Lan has constantly asked Ni Er to pay attention to the resources of surrounding governments. Years of intelligence collection have finally borne fruit.
Everything is ready, all we need is the east wind.
Jia Lan is full of ambition.
[Now just wait for the two gentlemen to go north, and everything can begin!]
Seeing that Jia Lan didn't want to say more, Yuanyang didn't ask further, because the numbers on the account book alone were enough to scare her. Zhuangzi under Jia Lan's name still had a surplus of more than 10,000 taels after deducting expenses.
No wonder there is a rumor among the servants in the mansion that this is a little God of Wealth!
The beautiful eyes of the mandarin ducks look at Jia Lan, looking forward to the glory.