Chapter 19 Accounts
The Fang Bing that Kou Zhun wanted, Ji Zai drove people to various yamen early in the morning.

The heat in Kaifeng City has not subsided, but the streets are a little cooler.

"popsicles, sell popsicles"

The healthy woman walked the streets and alleys carrying the burden, and the sound penetrated the high-walled compound and reached everyone's ears.What adults hear is ice, but what children hear is a new word that has never been heard before.

"Dad, what is a popsicle?"

"Go out and have a look"

The father and son opened the door and saw the woman carrying the burden shouted.

"Master, buy a popsicle for the young master?" the woman asked with a smile.

"I'll see what it is"

The woman put down her burden and opened the covered wooden bucket to take out a piece of crushed ice. Not only children, even adults have never seen such milky white ice.

"How much"

"Fifteen verses a piece"

"so expensive"

While talking, the middle-aged man withdrew money and bought two. After putting it in his mouth, a coolness hit his body, and there was a faint milky and sweet taste.

"Sir, do you want ice? Two cents a catty"

The weather made people flustered, and they felt weak in doing anything. Hearing the two cents of Bing, the middle-aged man regained his energy.

"So cheap? How much"

"Master, you can have as much as you want"

"Send fifty catties here every day"

"okay"

The wooden barrels on both ends of the burden add up to a hundred catties, but it does not affect the brisk walking of the healthy woman in the slightest.

At night, He Shao was doing accounts under the lamp. In addition to the official 200 cubic meters of ice, scattered ice was also sold for more than [-] cubic meters, which was the income of [-] guan.

"Master, this is today's account"

Ji Zai handed over a few sheets of paper directly, and He Shao was a little surprised when he saw it. The font was meaningful and every line was written very neatly.

"The third day of August in the fifth year of Xianping
Pingdan out ice 43 square to Xihuamen;

Sunrise out of the ice eleven squares to the government office in Kaifeng;
During eating, ice out three times for a total of 21 cubes;
It has been recorded until the time of feeding, a total of 370 pieces of ice have been sold, and [-] six pieces of ice have been recorded. "

"Old Ji, do you know how to keep accounts?"

Although it is only the simplest single-entry account, it is enough to surprise He Shao.

"I know a thing or two, you are the master, and you let me take care of Solfang's affairs, if I don't know these current accounts, it is my fault," Ji Zai said.

Obediently!This time I really bought a treasure. Needless to say, He Si's martial arts skills, a bully like Diao Shun is no match for him.

Ji Zai is even more unusual. In addition to being calm and thoughtful, he also knows how to keep accounts. This is the most qualified housekeeper.

There will be many things to do in the future, and it will not be possible without a few profitable and reliable helpers.

"Old Ji, this account shouldn't be done like this"

Ji Zai thought that He Shao was blaming him, after all, many big families would never let him be the account book unless they were confidantes.

"I have a way of keeping accounts"

With such a helper, He Shao can save himself a lot of worry, so he doesn't plan to hide his secrets.

"You call a single account that only records and enters accounts. It is easy to make mistakes and omissions, and there are many kinds of accounts that are not clearly recorded."

For a business like ice, there are only receipts and no withdrawals, so there is no problem in recording, but like the group of women and children that He Shao looked for, a popsicle received fifteen cash and then paid five cash, costing two cash, such a complicated account There will be a big loophole in the accounting records.

"But this is basically the way of keeping accounts in the streets of Kaifeng City," Ji Zai said.

"I will teach you a double-entry account. All accounts are divided into four items: entry, payment, deposit, and other items. Changes in accounts follow two principles. What comes and goes must be equal."

"In-Pay = Deposit-Should, if the trial calculation is balanced, there is no error in the account, if the trial calculation is not balanced, there is a problem
For example, we shipped 610 ice today, and should have received 370 six guan, but the actual account was only [-] six guan. "

Ji Zai himself understood accountant He Shao's lecture. Ji Zai suddenly realized, and the price difference between them was also clear to Ji Zai.

"The government owed 21 guan, food cost [-] guan, [-] guan was paid to the car rental company, and [-] guan was bought for Xiaoshi"

After learning this kind of double-entry account, He Shao can also rest assured, and after explaining it to Ji Zai, He Shao completely gave up.

"From now on, Solfang's account will be handed over to you."

Originally, Ji Zai only thought that He Shaozhi was a smart young man, but after getting in touch with him these days, he found that He Shaozhi's talent was unbelievable.

What He Shao didn't expect was popsicles. According to his original intention, he mainly wanted to sell ice. Later, he made some people to sell them on the spur of the moment.

There are eighty or ninety popsicles in a bucket, and the women who carry the loads to sell them can't even get out of the alley, and many of them have made three or four trips back and forth, even selling the crushed ice in the wooden bucket without wasting it all.

As long as it is cool in this weather, it may be able to sell for a good price.

Until He Shao left, there were still people carrying burdens on the imperial road, and the cauldron at Suoerfang stayed up from morning to midnight.

This is only the first day, and the number of ice cubes and popsicles sold every day is increasing exponentially. The number of pots in the yard of the ice house has increased from one to three, and the number of people has also doubled.

Even in other parts of Kaifeng City, it is difficult for a woman to earn two hundred yuan no matter if she is a female celebrity or doing something else, but these people in Suoerfang can even earn three hundred yuan by selling popsicles.

Originally, He Shao still had to be a supervisor for fear that something might go wrong, and the scene was indeed chaotic at first, but in just three to five days, everything went on in an orderly manner.

For the first time, this group of people in Solfang can support themselves and stop begging in a lowly manner. Whoever wants to destroy them is smashing their jobs. All He Shao's worries are superfluous.

All the people were mobilized, even the people who used to sit and sleep on the haystacks were now more diligent than anyone else, and some of them were mobilized by the whole family. Eleven or twelve-year-old children also joined the tide of selling popsicles with two small wooden buckets middle.

At the beginning, we had agreed with Min Weng that the popsicles would be sold for fifteen cents, of which ten cents would go to the seller, and none would go to He Shao.

There is a big dustpan at the entrance of the icehouse courtyard. When these women come back, they will throw all the things that should be handed over to He Shao into the dustpan, and then rush to buy the next tube of popsicles. Even some half-grown children I also threw money into the dustpan, and no one supervised the whole process, all relying on self-consciousness.

He Shao felt that he was a bit like a vicious capitalist at this time. He had plucked all the feathers and spent some negligible money on a single thought. The money he earned far exceeded the energy and money he had put into it.

Seeing the old and weak, women and children throwing a penny into the dustpan, He Shao himself felt a little embarrassed after earning the money.

Although there is an agreement, but no one is watching after all, He Shao secretly speculates that there will definitely be many people who are dishonest and pocket the money that should have been handed over.

But after checking Jizai's accounts, I found that there was not a lot of money, and even the toll tax was deducted from their share of income.

He Shao blushed a little when he thought of how he treated a gentleman's belly with the heart of a villain.

"It's damn simple"

Except for those rich and powerful families who need to come to collect taxes in person, the Metropolitan Chamber of Commerce will send people to guard the so-called columns at every street corner and bridgehead to collect taxes from these mobile vendors and collect tax from street merchants.

The tax is [-] cents per thousand, and the residence tax is [-] cents per thousand. With the lesson from last time, He Shao asked everyone to leave a tax quotation.

Ji Zai is the busiest. He needs to record where he buys ice, and who takes how many popsicles. Originally, He Shao also said that he doesn't care, but Ji Zai insists on remembering everything very much. Detailed and determined not to let the host have any losses.

He Si was adding firewood and water to the fire, he already had the surname He as a member of the He family, whether it was Fang Bing or Popsicle, He Si and Ji Zai didn't make any money from it, but they were very busy.

After looking around, I realized that I seemed to be the only idler in the whole Solfang. After chewing the popsicle in my mouth, I found a shady place to lie down, and fell asleep listening to the cicadas.

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(End of this chapter)

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