The pig slaughtering was very lively in the drying yard. A few big stoves in the steaming room were also stewing radish and bone soup. In front of the new cellar at the Zhang family in the village head, a group of people were preparing for tomorrow's respect for the gods.

Ma Zhou chatted with Zhang Chao for a while, but refused to have a good intention of resting for a few days, saying that he could work immediately. Zhang Chao asked the housekeeper to take him to the old kiln, which would temporarily be used as Ma Zhou's residence and as the accountant of the Zhang family.

At this time, the sun was westward and emitted a warm sunlight.

There are busy people everywhere in Zhangjiagou Village. In the common mill in the village, donkeys are pulling mills and grinding rice and grinding noodles. Several men bring a truck of grain to unload them, and then pull away the ground milled noodles and flour.

Ma Zhou noticed that when the grain was transported and pulled away, they had to put their handprints on a piece of paper. This was obviously a handover procedure. He was a little surprised. He didn't expect that there were such strict procedures in a small village and that it could still be used. No wonder the Zhang family hired so many people, but he did not see the chaos in the village.

Interestingly, Ma Zhou smiled slightly.

His old kiln has been cleaned and the house has been put on a kang.

When I entered the house, there was already a person in the house.

"Ma's account, this is Cheng Langjun, the eldest son of Duke Su Guo, and is now temporarily appointed as the accountant of the Zhang family."

Cheng Chumo looked up, "Are you the new accountant?" He breathed a sigh of relief. It was great. He dealt with various details of the items and items all day long, and had to get used to the Arabic numerals and double-entry accounting methods. Cheng Chumo was so angry.

Now that someone finally came to take over, he wanted to yell.

Ma Zhou smiled. He found that there was no stove in the house, but it was very warm and his thin clothes didn't feel cold.

"This is the account room, and I will live here in the future?" Ma Zhou recognized that the one in the house was a warm kang. When he was a guest at Chang He's family, he also saw the Chang family have a new kang. The warm kang has no smoke from the stove, and it is clean and warm. I heard that this warm kang is the Zhang family's property, but unexpectedly, the Zhang family even has a kang in the account room.

Cheng Chumo jumped off the kang and pulled Ma Zhou to the kang.

"Mr. Ma, right? But after you are here, let's hand over the accounts quickly. All of these will be handed over to you in the future. In fact, although there are many accounts, they are all very simple and clear. Look, this is our account book, including ledgers and general ledgers, which adopt the duplex accounting method. Each item has three items of debit, credit, and balance, and there are various items, which are clear and clear. There is also this Arabic numeral, which actually looks a bit strange, but it is very convenient to make accounts, especially with the multiplication and division formula, a sand table can quickly calculate many accounts, and there is no need to make calculations one by one."

Cheng Chumo hurriedly told Ma Zhou all the ancient brains that Zhang Chao taught him these days, such as the double accounting method, Arabic numerals, and multiplication and division equations.

Ma Zhou reached out to receive a lot of books that he silently brought over from the process.

He put it aside and was a little curious about the account book on the blue cover. The first account book on it said the purchase account book.

It's not a scroll or an album, but it's actually bound with wire and sealed with cardboard shell on the outside.

The words on the cover clearly write the name of this book and can be seen at a glance.

Looking through, what caught his eyes was a grid composed of many horizontal and vertical lines. The row above had names such as year, month, date, subject, etc. The words were not written from right to left, not vertically, but were actually written horizontally, or from left to right.

Although it is a bit strange, it is not difficult for Ma Zhou.

Ma Zhou quickly adapted to this writing style, and after only a moment, he immediately understood the magic of this table.

This is a very concise and clear account form, which is the so-called detailed account book. The accounting method on it is even more impressive, and it is the so-called double accounting method.

Arabic numerals are easy to learn, and it is indeed more convenient and easy to remember when used to keep accounts.

"So that's it. Are this double accounting method and this detailed accounting book invented by Zhang Xiaolangjun?"

"Apart from Saburo, who can have so many strange new things in his mind, but it's always easy to use. But I really have a headache, and I'm leaving them all to you now. Let me tell you about this duplex accounting method!"

Cheng Chumo was like a cramming duck, and he gave all the financial knowledge he had learned from Zhang Chao for a lot of geniuses.

"Okay, I learned it."

"Ah, you've learned it." Cheng Chumo asked in surprise.

"Well, I have learned it. This duplex accounting method is really easy to use. It is concise and clear. Zhang Xiaolangjun is a talented person."

"I really learned it? Then check this general ledger to see if there is any problem?"

Ma Zhou smiled and looked through the account book. After a meal, he looked up and said, "I finished reading it. There were several errors in the general ledger, which caused the general ledger to fail in the end. Look, here, here, and here, it is obviously wrong."

"We can use the double bookkeeping method to quickly reverse the numbers in these places, which is wrong, but in fact it should be this number. Let's summarize it with this new number. Look, is the general ledger matched?"

"Oh, that's true. I said I've forgotten it for a long time today and I always can't match it. It turns out that the problem is here. Oh, Mr. Ma is indeed a master." Cheng Chumo smiled while patting his sweaty head.

"I'm not a master, but this detailed account book is very clear, and this duplex accounting method is very easy to verify."

"Then I'll leave it to you with confidence." Cheng Chumo couldn't wait to throw down the account book and left directly. The sixteen-year-old boy would not want to sit in the old cave all day long and make a bill for Zhang Chao.

Ma Zhou smiled distractedly, moved his butt and sat down on the kang.

He was very satisfied with this account. There were warm kangs, some steamed buns and snacks on the table, and a shell of hot water, which was enough.

The butler also said a few polite words and said goodbye and left. Only Ma Zhou and his men were left in the room.

Ma Zhou first poured a cup of boiling water, then picked up a yellow steamed bun that was still warm and ate it. After eating a few bites of the bun, Ma Zhou stopped and stretched comfortably.

After wiping his mouth and hands, Ma Zhou once again turned his attention to the account book.

After reading the account books one by one, there were the account books on the cover. After searching it, he already knew it.

After reading it one by one, Ma Zhou closed the account book and sighed, unable to help but exclaim. He didn't expect that there was such a smart person in the small countryside.

I think I, Ma Zhouxiang, came from Xuqia, but I didn't expect that I could meet an opponent in this country today.

This Zhang Sanlang is so amazing that the Zhang family's industry is even more unexpected. The small Zhang family has made the industry so big in just a short time.

It is good to make money, and it is amazing.

From the books he just read, Ma Zhou is already very familiar with the Zhang family's industry situation. Judging from the recent expenditure items on the books, the Zhang family is accelerating its expansion.

"Alkali and soap are actually the exclusive industries of the Zhang family, which is great."

Ma Zhou looked through the general account again. The account was originally controlled by Zhang Chao himself. He had borrowed it to Cheng Chumo for reconciliation, but he is still here.

This account even states that behind the Zhang family's property, Qin Qiong and five other national government officials, have invested in it.

"Zhang Sanlang is so smart that he gave half of his shares to the five dukes, but he made the Zhang family's money-making industries as stable as a mountain, and he was no longer afraid of others' covetment."

Ma Zhou felt that Zhang Chao would indeed make money, but he was a little too inclined to business. For landlords in the countryside, they should be based on land.

However, he just saw that Zhang Chao had an expense for buying cows, which cost hundreds of taxes at a time. In addition, the Zhang family also had an expense budget, which was to invite craftsmen to dig wells and make wells into the thirteen pieces of land in the Zhang family, which was also a large expenditure.

"It seems that Zhang Xiaolangjun is not just about running industry and commerce, but uses industry and commerce to make money, and then uses this money to develop the Zhang family's land and agricultural products."

Thinking of this, Ma Zhou couldn't help but slap it hard on the leg. Zhang Sanlang was so scared to think about it carefully. I really couldn't believe that this was just a young country houseboy.

If you just focus on the land, you can live a good life with the Zhang family’s 500 acres of land just by collecting rent. It is not easy to develop even more. But now Zhang Chao sells pastries and sells alkaline soap and organizes people to buy kangs and repair stoves, making a lot of money, and brings Zhangjiagou and nearby villagers to make a lot of money and grain in their spare time.

This Zhang Sanlang is interesting.

On the drying ground there, all three big fat pigs have been killed and all the meat has been divided. The decomposed pieces of meat are taken to hang them in the house. It is cold in winter, and it is still fresh if you use it tomorrow.

Standing in the lively drying ground, Zhang Chao looked west and could see the big ditch between the north and south plateaus.

There is only a little water in the bathing ditch in winter, and it looks like a jade belt from a distance.

On both sides of the ditch, there are all deserted trees, and only a few of them have been deserted.

"What are you looking at?" Cheng Chumo, who finally escaped from the account book, was holding a large bone in his hand, gnawing happily, and there was no image of the eldest son of the Duke's Mansion. It was really delicious, and only by holding it in this way can he chew on the big bones.

If you can't hold the chopsticks at all.

"I'm looking at the bath ditch and the deserted slopes on both sides."

"What's so good about a deserted slope?"

"It's very beautiful." Zhang Chao replied with a smile. The bathing ditch in later generations was called Whale Gully Gul, and it has become a scenic spot. A reservoir was built here and a dam was blocked. The bathing ditch became a beautiful reservoir.

Large areas of cherries, walnuts, chestnuts, persimmons, etc. are also planted on the mountains on both sides.

Especially those cherries are quite famous. There is even a very good name in the place where cherries are grown, Cherry Valley. The merchants who run Cherry Valley have started to pick their own business. When the cherries are ripe, many Xi'an citizens rushed here from Xi'an, and the family picked cherries on the mountain and went on a happy trip.

The cherries picked by themselves on the mountain are very expensive, but Xi'an people like to come here to pick cherries. Xi'an people have the opportunity to travel, not only bought only cherries. The merchants have made more profits, which is a great joy.

Zhang Chao has been here to pick cherries before. The cherries here are very good and very delicious.

"Chumo, what if I paid for the money to buy the deserted slopes on both sides of the bathing ditch?"

Cheng Chumo gnawed on his own big bones, and while taking the time to reply, "I'm so full, I'm not so squandering when I have money. I can't buy those barren slopes and cultivate a few acres of land. What can I buy them for?"
Chapter completed!