Tang Ji promised that Emperor Ning would open Ji Ran's Bookshop throughout Ningguo Prefecture within a year. After some chat, Tang Ji left Qingshui Garden and returned to the Hubu Yamen.
As soon as he walked into the courtyard, he noticed that many people were gathering inside and outside the government office on the left, and there were fierce arguments. He raised his eyebrows slightly and walked over with curiosity.
"Spend the currency first to wait for amortization, and then withdraw money from your pocket. This feels like a bookkeeping method!"
"No, no, this is clearly a method of auditing accounts. It is based on amortization and accrued on accrued basis. If there is any discrepancy between the two, it can be found out quickly. It is indeed Mr. Tang who can come up with such a method."
"Then what's the difference between this and the accounting method we use?"
"I don't know. There are many more sentences behind this poem. If you can interpret it, you will definitely know it."
"Then why are you brainlessly advocating Tang Ji here? After all, this method is too complicated, right?"
"..."
Just when everyone was talking about it, a man's laughter suddenly came from behind.
"Hahaha~"
An official came up with an idea but was interrupted. He was about to get angry when he turned around and realized that the person who was snickering was Tang Ji. He quickly handed over his hand and said, "I have met Mr. Tang."
Hearing this, everyone present also turned around: "Master Tang."
"You're welcome, gentlemen!" Tang Ji raised his hand slightly, then squeezed in through the gap between the crowd, walked to Chen Zehan, took the rice paper full of ink from his hand, and then explained to everyone: "Mr. Xu
You’re right, this is actually not a method of auditing accounts, but a method of keeping accounts, called the debit and credit accounting method, and this poem is called the Song of Withholdings!”
Hearing this, the official named Xu couldn't help but raise his head, showing a proud look.
Among the crowd, several officials from the Zhidu Division nodded, and the leader of the Zhidu Division touched his chin and asked: "Sir Tang, the Zhidu Division is short of manpower now. I heard from Mr. Chen that you have a new accounting method, so we came here to join in the fun.
But why did it become a method of accounting?"
Tang Ji shook his head and said with a smile: "Since it serves the economy, accounting and auditing methods are equally important. Yesterday I had nothing to do and looked through a few account books in the Account Department and found out the accounting methods used by everyone.
It is extremely cumbersome, and this is one of the main reasons why auditing accounts takes more time. Next, we will talk about them one by one."
"Accounting methods are divided into single-entry and re-examination accounting methods. Re-examination accounting is further divided into debit and credit, receipt and payment, and increase and decrease methods. The purpose of single-entry accounting is not for measurement, but for internal control.
It is suitable for small individuals or families to keep accounts; double-entry accounting is cumbersome, but it can comprehensively and clearly reflect the ins and outs of economic business, and it can also comprehensively and systematically reflect the process and results of economic activities through the increase or decrease of accounting elements, so
, In comparison, the double-entry accounting method is more suitable for us to use. Weren’t you just talking about the debit and loan accounting method? Let me give you an example. For example, on the first day of May in the sixth year of Shun’an, the Ministry of War deposited 5,000 taels of silver with the Ministry of Accounts.
If it is used for military expenditure, it will be recorded as 'Debit: five thousand taels of fixed assets, loan five thousand taels of silver deposited by the Ministry of Household Affairs'. Another example..."
Tang Ji's second major in his previous life was economics, and he worked as an accountant for Yue Shuhua in Huaizhou for a long time. Accounting books were no stranger to him, so he tried his best to explain them to everyone in words they could understand. Fortunately,
The officials present often dealt with money and basically understood it, but they were still shocked that Tang Ji could tell so many novel accounting methods. They all looked at Tang Ji like a ghost, with even more worry on their faces.
Full of question marks.
Is he really only eighteen years old?
He was also eighteen years old. When buying candied haws, his own son would ask if he could buy more. But Tang Ji... could the gap really be so big?
After a long time, Tang Ji licked his chapped lips, walked to the table inside, picked up the teapot and poured a glass of water to drink. Only then did he realize that everyone's eyes were focused on him, and he couldn't help scratching his head: "My lords,
Have you all remembered what Tang just said? Next, let’s talk about the method of auditing the accounts.”
Upon hearing this, several Zhidusi officials immediately woke up and pricked up their ears. Some people found paper and pen nearby and planned to listen while writing.
"The methods of auditing accounts are even more complicated. Commonly used auditing methods include review method, verification method, data review method, among which there are also subdivisions..."
In this way, throughout the morning, a large number of officials from the Ministry of Revenue gathered in Chen Zehan's office. Many people were carrying stools, as if they were back in their student days, listening carefully to Tang Ji's lectures. Some who had no place could only stand.
Behind or outside the window, there were even people trying to get under the table.
Near noon, Song Kui finished handling today's affairs of various departments in the room in the rear courtyard, handed over the memorial to be submitted to Zhongshu Province, and then went to the front yard. As he passed by several government offices,
I found that there were basically no people inside, especially the Zhidusi. From the doctor to the principal, there was no one there. I couldn't help but wonder, "Have you been released from office yet?"
The clerk following him shook his head.
"What about them?" Song Kui's face darkened.
The clerk immediately bent down and explained: "I would like to report to Master Shangshu that they are all at Chen Shilang's place."
Hearing this, Song Kui walked towards Chen Zehan's office. Only then did he find everyone. He was relieved. If His Majesty knew that the Ministry of Revenue released the office in advance, he would definitely be scolded. With doubts, he walked slowly.
When he stood behind the official at the outermost position, he focused his eyes on the notes the other person was taking, and listened carefully to Tang Ji's words.
Soon, the ninth-grade young master discovered his presence, and his expression changed drastically: "I have seen Lord Shangshu!"
Hearing this, the room suddenly became quiet. Tang Ji raised his head and saw Song Kui. He stood there and thought for a while, then said to everyone: "Okay, this accounting method is almost explained. I will discuss it with a few branches later.
The boss of the company will discuss it and come up with a set that is most suitable for us to use. I also have many small methods that I can tell you about to improve the speed of checking accounts."
All the officials present stood up one after another. Some of them were so crowded that they could not even turn around, so they had to raise their hands to bow and said in unison: "I have met Mr. Shangshu!"
Song Kui shook his head. When did these guys become so diligent? They even took the initiative to learn how to audit accounts. Seeing that many people's foreheads were covered with sweat, he ordered: "Let's disperse first!"
Seeing that he wasn't angry, the officials present were a little surprised, but they didn't pay much attention and swarmed out of the government office and dispersed.
Just at this time, the bell announcing the release of the Yamen rang.
Chen Zehan organized the notes he had just taken one by one and asked casually: "Master Tang, what are your plans for today?"
"What are the arrangements?" Tang Ji was stunned for a moment, and then he remembered that today is the Dragon Boat Festival. Emperor Ning announced in the morning that he would take a half-day break in the afternoon. He patted his head and replied with a naive smile: "Of course I will go home to spend time with my family.
.”
After saying that, he followed the team of officials exiting the government office, but as soon as he left the door, he was stopped by Song Kui.
