Chapter 169: The final stone comes out of the water
"Although it is certain that there is something wrong with the account books, what exactly is the problem?"
The gray-haired old accountant asked another question after calming 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, they focused their attention on Zhu Pingan again.
On the body.
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 three-legged 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 "three-legged accounting" is still quite large.
, the shortcomings are 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 recorders of the "Three-legged Account". This kind of thinking is extremely one-sided. The "Three-legged Account" combines single-type accounting records with
Double-entry accounting records are intertwined and processed, and errors are prone to occur when registering accounts. Not only is it difficult to find errors after they occur, but it is also time-consuming and labor-intensive 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 that this method of accounting will definitely become popular in the world."
"It's great to record the same account twice in two interrelated accounts, so that you can understand the ins and outs of each economic business and fully understand the process and results of economic activities."
"Wonderful, this accounting method makes it easy to 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 clapped their hands and were filled with admiration.
Seeing that they were happy, these accountants drew a large number of forms based on the forms given by Zhu Pingan. They briefly asked Zhu Pingan about a few important points, and then they seemed to be resurrected one by one without stopping for a moment.
Register the first year's account books in the account book one by one using this form.
Occasionally when I was unsure about something, I asked Zhu Ping'an for advice. His attitude was completely different from the first.
"Quickly, tell the kitchen to prepare meals and prepare special dishes, regardless of the 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 Ping'an, as if he were an elder, and 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 little face was flushed. 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 the rich man Li and asked his servants to send a message to his home, so as not to worry his parents at home.
"Humph, don't be so proud!"
The sinister girl glared at Zhu Pingan, and then said a silent word to Zhu Pingan with her small mouth.
Although Zhu Ping'an couldn't read lips, he knew from the arrogant and eye-rolling behavior of the sinister girl Li Shu that the words would not be good.
It's true. I definitely don't get along with this girl. She doesn't like me. 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 old accountant with gray hair seemed to be twenty years younger at this moment, with such drive, enthusiasm and energy.
, even Zhu Pingan felt a little ashamed of himself.
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 a dozen accountants, plus Zhu Pingan, were busy without stopping for a moment. Zhu Pingan only followed the counting method of the Ming Dynasty, and did not reveal Arabic numerals or modern calculation methods. After all, this was too shocking. Accounting
The method is just an innovation on the original basis, and it can still be said to be the past. The modern numbers and calculation methods are simply groundbreaking and cannot be explained.
Therefore, Zhu Pingan also relied on the Ming Dynasty's counting method to help. As for the abacus, Zhu Pingan still couldn't do it, but this also made the accountants feel normal. They smiled and comforted them and said that practice makes perfect, and Mr. Zhu doesn't have to worry.
Class words.
It's been a long time since the steaming meals were served, but these cashiers didn't show any intention of stopping. Even Rich Man Li asked his servants to treat him twice, but these cashiers didn't show any 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 this place where the outflow of one thousand two hundred and thirty-five yuan and four cents and four cents is very problematic."
"I also found a place where Wang Xiaoer received 7,459 taels of salt and silver, three cents and two cents. 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 that had seen a fishy cat. They were so excited.
Upon hearing this, Rich Man Li shook his fat body and strode over excitedly, making the floor squeak under his feet.
"Okay, Lao Wang, Lao 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 look on his face. The sinister girl Li Shu, who was offended, looked 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 "goo".
All the accountants followed the sound and looked.
"Haha, I'm ashamed, I already protested in my belly," Zhu Ping'an 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.
"I can't bear to wait any longer. Hehehe, let's have a meal and 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.