In the house of Qianhu, it's late.

"Brother Laifu, have a cup of tea and take a rest."

In Huang Laifu's room, Gu Yunniang brought a cup of tea and said to Huang Laifu who was busy.

Huang Laifu said, "Okay, Yun Niang, let's put it aside first." As he said, he lowered his head and played quickly on the abacus, verifying the recent accounts. The abacus was of course fine for Huang Laifu. When he was young, he had no computers at that time, and everyone was learning abacus. Huang Laifu won awards in the city when he was competing abacus in middle school.

Although I have used it again many years later and I am still a little uncomfortable at first, I can be said to be very fast after I am familiar with it.

The accounts of the Huang family’s home and various farms are now under the responsibility of Butler Yang. Butler Yang’s loyalty and dedication are certainly not a problem, but he is old and his energy is getting worse and worse, and the heavy trivial matters make him breathless.

Huang Laifu himself was busy "designing the future direction of Wuzhaibao". Of course, he could not focus on such trivial matters. He was already considering whether to find a trustworthy account room to manage the accounts of each farm to share the work of Butler Yang. However, this suitable person is not so easy to find, Huang Laifu could only watch slowly.

Recently, the affairs of various farms in Wuzhaibao have basically come to an end. Huang Laifu has asked Butler Yang to get various accounts in the past few days and will take stock of them by himself.

Huang Laifu was writing his abacus quickly while using a brush to remember something in another notebook.

"The garrison is 5,000 yuan, and the monthly grain is 2,500 stones, and the silver is 2,582 taels, one cent, eight cents, five cents, three millets, two silks, five and six microns."

"The piglets are more than 2,000 yuan, each head of silver is six cents and one cents and two strands, and one thousand two hundred and nine hundred and nine cents and four cents and one thousand two hundred and nine hundred cents and one thousand silver is discounted..."

"The old wood used in big water trucks is 2 cents and 3 cents per piece of silver, and it will be reduced to silver..."

"Horse...cart..."

Huang Laifu checked the statistics one by one. I don’t know how long it took, but Huang Laifu finally breathed a sigh of relief. After a few days of inventory and verification, Huang Laifu had sorted out the accounts. It can be seen that Butler Yang was still very dedicated, the accounts were basically real and detailed, and he did not do anything in the account. Of course, with the accounting method of the Ming Dynasty at this time, Huang Laifu was still a little behind. Whether he did or not, he could tell at a glance.

If you don’t know, you’re shocked. In the past few months, the cost of reclaiming land, the monthly grain of the garrisons, the cost of various tools, and the cost of purchasing various livestock seedlings... In total, it has almost used more than 35,000 taels of silver in Huang Laifu, and the 50,000 taels of silver invested by Qu Yuanrui has spent most of it. Fortunately, all the things that should be done in Wuzhaibao are done now, and what will happen in the future will be known by the autumn harvest.

Huang Laifu leaned comfortably on the chair, picked up the tea that Gu Yunniang brought and took a breath, and sighed with satisfaction.

Gu Yunniang stood aside and watched Huang Laifu's actions, with a strange light flashing in her eyes. At these times, she was very fascinated by Huang Laifu. Although she was very dissatisfied with Huang Laifu in the past, this dissatisfaction became a thing of the past.

Perhaps Huang Laifu is not as concerned about her as before, and she is becoming more and more outstanding. Seeing that Huang Laifu has been busy, she can't help him, which makes her feel a sense of crisis and always wants to do what she can do for Huang Laifu.

Gu Yunniang wanted to say something, but for a moment, she didn't know what to say. When she saw the accounts on Huang Laifu's table, she suddenly became curious and said, "Hey, Brother Laifu, why do you keep the accounts different from others?"

Huang Laifu smiled and said, "What do you think is different?"

Gu Yunniang looked at it for a long time, frowned and said, "I can't say it either. I just think that your accounting method is much more clever."

At this time, the accounting methods in various places in the Ming Dynasty were the accounting methods of heaven and earth accounting methods, also known as the "red and ink-in accounting method", which was recorded in red and recorded in ink. It was simpler than the complex accounting method in later generations. The earliest compound accounting method in China (Longmen Account) was born in the late Ming Dynasty (1640), and it is said that it was created by Fu Shan, a native of Shanxi.

The method of debit and credit accounting used by Huang Laifu later generations was to improve and improve it based on the compound accounting method.

The debit and credit accounting method is based on "assets = liabilities + owner's equity" as the theoretical basis, with "debit" and "credit" as the accounting symbols, and "debit and credit must be credit, and debit and credit must be equal" as a double accounting method.

The basic structure of the debit and credit accounting method is divided into two sides: left and right. The left side is called the debit side, and the right side is called the credit side. The debit side is on the left side and the credit side is on the right side. When assets increase, they are recorded on the left side. When assets decrease, they are recorded on the right side. When liabilities increase, they are recorded on the right side. When liabilities increase, they are recorded on the left side. When responsible for decreasing, they are recorded on the left side.

Compared with the "Red and Ink-In Accounting Method" of the Ming Dynasty at this time, this accounting method can better prevent and reduce accounting errors, and it is more flexible in account settings, which is conducive to the analysis and management of industries under its name. Of course, it is much smarter.

When Gu Yunniang said this, Huang Laifu was also a little proud, but on the surface he pretended to be calm: "It's just a trick."

Gu Yunniang looked at it for a while before putting down the account book in her hand and said, "Brother Laifu, I think you are getting more and more powerful and know everything." She looked at Huang Laifu carefully, which made Huang Laifu feel a little furious, and then said, "Strange, Brother Laifu, I don't think you are so powerful before. Why do you know everything after you go out?"

Huang Laifu said: "This is the benefit of traveling. As the saying goes, reading thousands of books and traveling thousands of miles. It is easy to gain knowledge when you go out."

"What's more," Huang Laifu said: "I was not bad before, but my Yun Niang didn't know."

When Gu Yunniang heard this, her face turned red. She spat lightly: "Bah, you're so slick."

Huang Laifu smiled and said, "Don't my Yun Niang like it?"

As he said that, he reached out and held Gu Yunniang's gentle and tender palm. Gu Yunniang struggled lightly and whispered, "Don't do this." Huang Laifu held the little hand, but his face became redder and his head almost drooped to his soft breasts.

When Huang Laifu saw it, he was even more moved. When he was about to take the next step, Gu Yunniang came to her senses. She gently got rid of Huang Laifu's control and said shyly: "Brother Laifu, you are really dead."

She glanced at Huang Laifu with some charm and said, "I'll go with my aunt." Then she ran away.

Huang Laifu sighed: "Oh, the beauty ran away."

He smiled, shook his head, and turned his attention back to the account book.

※※※

The main street in Wuzhai Fort is the one that leads to Qianhuzhai and the official office, called Dadong Street. There is a street next to Dadong Street called Niangniangmiao Street, and there is also Nanxiang next to it. Shuikouyan Lane is connected to Dadong Street.

The area around Dadong Street is the most important and lively place in Wuzhai Fort. Qianhu Houses, the official offices and the warehouses are all in this area. There are also Guanyin Niangniang Temple, Guandi Temple, Yueshen Temple, etc., all in this area.

On March, June and Ninth, whether it is the military households in the fort or the civilian households outside the fort, they will come to this place to go to the market. On May 13th every year, the Guandi Temple Fair will be held in this area, and on September 9th, the Yueshen Temple Fair will be held.

On the south side of the intersection of Dadong Street and Niangniang Temple Street, there is a Dale Building built on the bottom of Dale Building. The lower part of Dale Building is made of stones and the upper part is a brick-and-wood building. Every year, when Wuzhaibao celebrates the temple fair, some people will invite guests to perform here.

This area can be said to be a prime location in Wuzhai Fort. At this time, a Qi County Corridor Hall was being built on one side of the neighboring Dale Tower, which was specially built by Huang Sihao and Qu Yuanrui in Wuzhai Fort.

The guild halls of Shanxi merchants are quite famous in China. During the Ming Dynasty, people from Shanxi began to establish guild halls in other places. As a social organization established by fellow villagers in other places, they have become even more out of control since then. The guild halls of Shanxi merchants are spread all over China. The guild halls are mainly used to connect with villages, gather public agreements, and safeguard the interests of fellow villagers or fellow merchants. They also set up cities in the guild, and also have the functions of a guild.

The Qixian Guild Hall built by Quyuanrui is huge in scale, and the market inside can accommodate 100 people. It took several months to establish the Qixian Guild Hall. After the construction, the guild hall was majestic and magnificent, with a rigorous layout. There is a screen wall made of carved bricks in front of the guild hall, and a pair of small Ling's abacus and account books were embedded on it, revealing the strong commercial atmosphere of the guild hall.

After the Qi County Guild Hall was built, Qu Yuanrui was decisive and quickly recruited many apprentices and formulated a strict management system. The system he formulated, which Huang Laifu saw, was admired and lamented the success of the Shanxi merchants, which was by no means lucky.

For example, the Qixian Guild Hall has 13 management regulations, and its contents are:

(1) All income and expenditure accounts, houses, furniture, vegetable gardens, foundations, and personnel service are the annual operating committee.

(2) The club should be kept clean and hygienic, and no idle people are allowed to visit on ordinary days.

(3) No outsiders are allowed to act. If there is any hiring for favoritism, the punishment will be made severely.

(4) No lanterns and furniture in the museum are allowed to be loaned, and if violators agree to a penalty.

(5) Lock the door at 10 o'clock in the evening. If you encounter a banquet, you will not open and close the door at will except for the number of water dragons. If the violators are immediately driven out of the hall.

(6) It is best to be careful when the lights in the main hall are in the hall. If you are doing acting in the hall, the host must check the candles on the temple and the theater stage and then turn off the candles before returning the call to show caution. If there is any violation, it will be fined.

(7) No matter how thick or thin the goods in the museum are allowed to be dried, so as to show respect.

(8) The department manager and abbot of this library will not be difficult to keep guests for staying at home, and they are not allowed to withdraw money and goods outside. After discussion, if the goods are kept privately by privately credit, they will be expelled from the club after being conscious of the goods being driven out of the club.

(9) The water dragon is prepared for any accidents. If there is any accident, the man who leaves the restaurant and the others will do everything according to the rules.

(10) Incense and a magic lamp for a long time are the things the abbot should do. When the incense is long, the incense will grow day by day. Be sure to worship it with sincerity and wine. During the meeting, the abbot will serve him. On the three days of the New Year, there will be greed for others in the monks, which is very disrespectful. After the discussion, the abbots took turns to hold incense to serve in the hall to show sincerity and respect.

(11) All staff members should be careful when choosing a restaurant. Those who are capable of doing things should be given up and should not be allowed to enter the store easily. The doors and alleys inside and outside the museum are cleaned every day. The house managers in the museum are allocated by the year-old, and the rent and interest should not be slacked off. The restaurants are not allowed to drink and play, causing trouble. The streets and alleys outside the museum are not allowed to collect wasteland and set up stalls and bets. The restaurants are not allowed to be polite and not report to others. If you dare not obey the rules of the museum and be lazy, you will be punished.

(12) The conference is held in the year, and the first ten coaches took turns, and the meeting will be held on the second day of the year. Now the exchange industry is added, and the annual fourth day of the year is 4th. The sacrificial property is gradually increasing, and the museum affairs are complex. Every year, the deposited silver is revealed on the eighth day of the fourth month. All the sacrificial instruments and sacrificial documents are clearly and thorough.

(13) The monks and abbots originally worshipped incense, and the magic lamps of incense are always long and the temple is cleaned every day.\nThe meeting period is very sincere and cleaned and served in the hall so that the scholars and merchants can pay tribute and pay homage. They are not allowed to go out for fun on weekdays.

Although these management regulations cannot be compared with later generations, nor can they be compared with the management regulations set by Huang Laifu at this time, the Ming Dynasty was definitely the most suitable and comprehensive commercial management regulations. Huang Laifu admired it very much. The Shanxi merchants had such a huge force today, and they were definitely not pursuing, but practical skills. Unfortunately, some Shanxi merchants were talented but not virtuous in the late Ming Dynasty and used their skills to the wrong path.

However, Huang Laifu came to this world, hoping to change some of their immoral behaviors in the future. (To be continued)
Chapter completed!