Nongmen Jinfeng: Cold-noodled husband and little daughter-in-law

Chapter 658 Accounts
Fang Xiaofu said before that the county should see the general ledger and sub-ledger as soon as possible, but he was so busy looking here and there that it was delayed until the next day.

Yan'er left after serving tea, Fang Xiaofu chatted with the accountant while reading the account book.Fang Zhiyi was pulled over by the three brothers to read the content of the system, and he was also amazed.

This system was much more detailed and perfect than the ones he had seen before.But many of them are from the past, so they look very kind and familiar.

Fang Xiaofu didn't care about the discussion between father, son and nephew, first picked up the general ledger and read it all. Although she didn't understand the ancient accounting method, she could still understand the general addition and subtraction.

It is mainly a flow record of the entry and exit items. There are various subtotals at the bottom of each page, which is also clear to look at.And the sub-accounts are divided into categories.

Because they are in the catering business, they have the cost and expenses of various ingredients, as well as the purchase expenses of utensils and manpower, monthly wages, and so on.

Therefore, the bookkeeping here is slightly different from that of ordinary shops, with more detailed and more varieties.

However, Mr. Accountant made two cost accounts and two expense accounts, and recorded some payments that can be used for a long time in one cost account, and recorded the cost of food materials with strong liquidity and consumption in another account. .

The pay slip records the expenditure account, attaches the list, and has the signature of the wage earner.There is also a temporary payment, some of which are always on the record, and some can be canceled or transferred afterwards.

Since there is no profit account yet, all the large and small books are seeing various expenses.Fang Xiaofu could see at a glance that more than half of the original 1 taels of reserves had been used up.

"Third Uncle, there are only more than 3000 taels in this account, do you want to put some more money in?" Fang Xiaofu looked at it and turned to Fang Zhiyi.

Although these sub-accounts are set up in too much detail, in ancient times when the database was not developed, there is also an advantage to doing so, that is, a good memory is not as good as a bad pen, and the behavior of money flow must be recorded in the book, and it will be clear after auditing the accounts.

Don't be afraid of trouble when there is no problem with the accounts. If there is any problem with unclear accounts, there will be evidence to check.

"Yes, I'm about to talk about this too." Fang Zhiyi walked over and said, "Now that the decoration and all the appliances are almost bought, the biggest expense is wages."

Fang Xiaofu nodded.She also took a rough look at the wages just now. The more than 100 people were divided into different levels, but the total wages were several hundred taels of silver.

Whose shop has to pay so much money before it opens?
This is the salary for the settlement that was not in place last month. It means that the family has arrived at work, but has not yet been assigned work, so in addition to board and lodging, part of the salary is also paid.

Those who have already started working, such as the accountant and the second cousin, have to pay full wages.

Fortunately, this accountant can only be regarded as a small steward, and his salary is 50 taels of silver. If there are more people, he will be his subordinates, and the salary does not need to be so much.

But since this month, more than 100 people have been allocated, and the third aunt will also bring her people over, all of which require wages.

"Third Uncle, make me a complete roster later, that is, I want to know everyone's position, age, and salary, so that I will know who they are when I meet them in the future."

"Save money and wait until I buy the land in a few days. I don't have so much on hand." Fang Xiaofu thought for a while and said.The small treasury handed over to Fang Zizhan did not come, she only had more than 1 taels on hand.

This is also the reason why I was so desperately silent about the cake recipe yesterday. If the uncle of the Xu family sent another 5 taels, he would have money to buy the land.It's just that she was too embarrassed to say this too clearly.

But the second brother understood what she meant, and yesterday he mentioned asking her to buy land with cake recipe money.The second elder brother spoke first, and she followed the trend, which made her face look better.

"Okay, after counting all the utensils and food ingredients in the warehouse these days, let's see what else to buy. I will ask your second cousin to make a booklet as soon as possible. Apart from continuing to buy people, the only thing I have to do is pay wages."

Fang Zhiyi briefly talked about the next expenditure items, so that Fang Xiaofu had an idea.He knew that Xiao Qi'er's handbag would earn tens of thousands of taels every five days, so he didn't worry about money.

"Well, within ten days at the latest, within ten days, put... 5 taels into the account." Fang Xiaofu nodded. She originally wanted to say to put 10 taels, but now that there are many places where money is needed, it is better to put less It's a good point, so as not to have no working capital.

The most hateful thing is that someone is framing her brother now, otherwise, with her popularity in Qingyang County, she would be able to make publicity preparations now, and start a trial operation next month.

"By the way, Uncle San must remember to enter the account and get the money from the account room for the consumption at Wuwei Building yesterday." Fang Xiaofu suddenly remembered this, picked up a separate account and looked through it, but he didn't see the money. Record.

"How did that account? We ate it ourselves. Couldn't Third Uncle invite guests back?" Fang Zhiyi smiled awkwardly and explained.

"Third uncle, are you afraid that you won't have a chance to treat guests? Yesterday was not possible. Yesterday I asked everyone to order a dish. I asked everyone to help try the dishes and evaluate the recipes of Wuweilou."

"This is a meal for the public, of course it has to be kept in the account. Of course, the money is included in expenses, and in the end it was shared by several of our shareholders. Of course, my brother will share the bulk."

Fang Xiaofu giggled when he said this, feeling relieved that he had bullied his brother.

"Haha, that's, that's okay, I'll sign up later." Fang Zhiyi was amused, and agreed.

"By the way, third uncle's car and horse board and lodging expenses can also be recorded in the account. You have worked hard for our Fuyuan Restaurant, and there is no reason for you to pay for it yourself."

I don't know if there is any travel expense reimbursement in ancient times?Anyway, she wanted to do this, otherwise she would be too sorry for those who worked hard outside.

The third uncle is her uncle, so he doesn't care so much. What if he changes to another manager in the future?Will a mean and mean boss win their loyalty?

Therefore, all rules must be established.

"By the way, I have written in the system, what kind of entertainment can be reimbursed, and what kind of travel expenses can be reimbursed."

Fang Xiaofu put down the ledger and walked over, found the shareholder system and management personnel system and looked through them, both of which had records.

This kind of consumption behavior is not due to personal reasons. Of course, it has to be reimbursed and included as a cost, so that the real income can be calculated.

"Little Qier, can I be reimbursed if I go to another restaurant to try dishes in the future?" Fang Ziyuan suddenly asked with a smile.

"..." Fang Xiaofu gave him a big white eye.Suddenly, the voices of Chenfeng and Chenming brothers came from a distance.

"Second Young Master!"

"Second Young Master! It's a big deal!"

(End of this chapter)