Chapter 49
"This method is called double-entry bookkeeping." Yang Zhen said slowly.

Seeing his wife staring at her wonderful eyes and listening carefully, he continued:

"Most of the bookkeeping in the government now is in the form of daily settlement accounts. Some are a little more complicated, but in general it is still a running account. This method of bookkeeping can only simply record income and expenditure. If the same account occurs again, Loans, advance payments, deposits, reimbursements and other businesses are not easy to use. Because they are written down without distinction, it is easy to remember the weight, but if they are not recorded, they will be missed..."

"Double-entry bookkeeping, each account will be recorded on two interrelated account books, not only the records are more comprehensive, but also each account can be better supervised..."

"For example, when the government purchases a certain material, on the one hand, it needs to record the expenditure of the money in the government's bank account, and on the other hand, it needs to register the income of the material in the government's inventory..."

"When keeping accounts, you must follow the principle of 'borrowing' and 'crediting'. The so-called borrowing must be accompanied by a loan, and the loan must be equal..."

"There is a balance between the accounts, so that when you check the accounts, you can check the accuracy of each account record..."

Yang Zhen talked eloquently.

Although he didn't study finance in his previous life, he knew the concept of double-entry bookkeeping.In the past two days, while recalling and thinking, he sorted out the basic principles and some methods of this bookkeeping method.Although it is not as professional as that world, it is a great improvement compared to the current bookkeeping methods in this world.

The more the lady listened, the brighter her eyes became, and she finally asked:
"With this method, will these people not be able to make false accounts in the future?"

"Of course not, but it will increase the difficulty of making false accounts and make it easier to be discovered."

"That's pretty good." Madam nodded, very satisfied with the item recommended by Yang Zhen.

"How about this, you write an article about the method and benefits of this bookkeeping method, just like the number introduction last time, that will be very good." Madam finally ordered.

"Yes." This is exactly what Yang Zhen plans to do in the future.

Seeing that his wife had no other orders, he was about to leave.

"Aniang, I'm back!" At this moment, a clear little girl's voice came in.

Immediately, Yue'er rushed in.She was wearing a short-sleeved shirt and soft-soled boots on her feet, her face was flushed, and she looked like she had just finished exercising.

Caiyun followed behind with a smile on her face.

Seeing Yang Zhen here, Zhao Yueer showed a surprised expression, then clapped her hands and said:

"Brother Shitou, you're here too, tell us a story quickly. The monkey grandson was crushed under the Five Elements Mountain, what happened afterwards?"

Ever since Yang Zhen was "arranged" to be two days older than her, this little girl has been unconvinced and called Yang Zhen "Brother Stone" when she met her.

Only Yang Zhen didn't tell a story on the day she came back from Zhu's house, and then she resumed, telling a piece of "Journey to the West" after dinner every day, which seemed to be a kind of entertainment for everyone in the Zhao family.

It's just that Zhao Yue'er couldn't listen enough every time, and always urged Yang Zhen to talk more.

"Then you have to call me brother." Let yourself call a little sister Lolita, Yang Zhen can't afford to lose that person.

"Hmph, let's have a competition, and the one who wins will be the big one." Zhao Yue'er challenged again.

"Yue'er, don't be rude." Before Yang Zhen could answer, Madam stopped her.

Yue'er pursed her lips, suddenly remembered something, and smiled again: "Aniang, I have learned all [Wuyuanbu]!"

"Really?" Madam looked surprised and looked at Caiyun, she hurriedly saluted with a smile:

"Yes, ma'am. The miss just walked around once, and the teacher praised her!"

"Aniang, if you don't believe me, I'll show you now." Yue'er said, taking a step to the left.

Yang Zhen only felt a blur in front of her eyes, this little person seemed to have turned into a kitten, going left and right for a while, unpredictable and hard to find.

"What kind of pace is this, so amazing?" Yang Zhen praised.

I also whispered in my heart, this little girl, can't she really have two tricks?

"If you want to see it, Caisi can take you there in the afternoon the next day. Yue'er will study it every other day." Madam saw that he was curious, so she gave instructions.

"Okay." Yang Zhen was full of curiosity about this step.

……

After Yang Zhen went out, Madam asked Caiyun to take Yue'er to take a bath, while she took the ledger provided by Yang Zhen, read it for a long time, finally sighed, and asked the maid beside her:

"Caiyan, how many times has Jia Sheng called you in the past two days?"

"Maybe four or five times." Caiyan said disdainfully, "Every time my aunt, my aunt called me and asked me to help spread the word that she wanted to see Madam."

"Well, if you call him over, I'll see how he panicked these two days."

After a while, the accountant with two beards came in, he hooked his waist and looked timid.

"Jia Sheng has met Madam, I wish Madam good luck and prosperity." As soon as he saw Madam, he bowed down and continued to flatter her.

The madam ignored him, she was just looking through some books on her own, and didn't let him get up.

Jia Sheng didn't dare to say a word, let alone get up, lying there motionless, feeling uneasy, and the longer the time of kneeling, the more frightened he was.

About the time he came over for a cup of tea, his wife's voice finally came from above: "Jia Sheng, do you know why I called you here?"

Jia Sheng collected his mind and decided to test it out: "Jia Sheng doesn't know, please tell Madam."

"I don't know? I don't know why you are looking for Caiyan to see me?"

"This..." Jia Sheng said hesitantly, "This...I..."

"Think about it carefully, and then we'll talk about it." Madam said lightly.

Jia Sheng stopped talking for a moment, not knowing what to do.

Since the ledger was taken away, he has been restless every day.He knew that those accounts could not stand up to a deep investigation, the previous owner of this house just turned a blind eye and turned a blind eye.Now that the house has changed owners, will he become the first fire?

Before he came, he was going to sound out his wife's tone. If it was impossible, he should confess a little bit, and he would have an explanation to the higher-ups, and he would be safe and sound.

But this measure, how to grasp?

But after coming here, Madam let him hang out for a long time, so that he was terrified, but also vaguely understood Madam's intentions.

He had a friend who worked in the yamen, and when he was drinking, he told him some stories about the officialdom. He once said:

"If the boss leaves you there and ignores you, it means that he is very dissatisfied with you. The longer the time, the more dissatisfied he becomes, but it also means...he doesn't want to kill you yet. But you must be honest at this time, Stop playing tricks..."

Today's situation is exactly the same as what this old man said!
This discovery made him panic, but also slightly relieved.It's just that now Madam asked him to say what he should say.

Say it all?What about the consequences... At worst, I die, as long as...

What if you deny it?They will be found out, and they can't escape, but they will annoy the person in front of them instead.I heard this is...

He lay on the ground, trembling and sweating profusely.

The madam is not in a hurry, and continues to look through something.

But Jia Sheng felt more and more pressure, as if he was about to suffocate.He was a mortal in the first place, and facing the cultivator, the faint coercion was even more unbearable for him.

"Have you figured it out?" After an unknown amount of time, the madam asked lightly from above.

Jia Sheng gritted his teeth, already thinking about it.

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(End of this chapter)

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