Go back to the Ming Dynasty to be a thousand households

Chapter 44 Inventory of Liu Yumei Feeding the Pig Huang Laifu ([-])
It's late in Qianhu's house.

"Brother Laifu, drink a cup of tea and rest."

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

Huang Laifu said: "Okay, Yunniang, let's put it aside for now." While talking, he bowed his head and typed quickly on the abacus, counting and verifying the latest accounts.Abacus, of course, is no problem for Huang Laifu. When he was young, he went to school and there were no computers. Everyone learned abacus. Huang Laifu won a prize in the city when he competed in abacus in middle school.

Although I am using it again after many years, I was not used to it at first, but after getting used to it, it can be said that I can play very fast.

Steward Yang is now in charge of the accounts of the Huang family and various farms.Of course Steward Yang's loyalty and dedication is not a problem, but after all, he is getting older, his energy is getting weaker and weaker, and he can't breathe due to the heavy chores.

Huang Laifu himself has to be busy "designing the future direction of Wuzhaibao", so of course he can't focus on such trivial matters. He is already considering whether to find another trustworthy accounting office to manage the accounts of each farm and share Yang's burden. Butler's job.But it is not so easy to find the right person, Huang Laifu can only watch slowly.

Recently, the affairs of the various farms in Wuzhaibao have basically come to an end. In the past few days, Huang Laifu has asked Steward Yang to fetch all the accounts, so that he can take stock of the accounts by himself.

Huang Laifu was doing calculations quickly while writing something down in another notebook with a brush.

"Five thousand in Tun Ding, 580 shi for monthly grain, [-] taels of silver, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents, [-] cents in silver."

"There are more than 2000 piglets, each of which is worth six cents and one cent and two cents of silver, which is equivalent to one thousand two hundred and ninety eight twenty-seven cents and nine cents and four cents..."

"The old wood used for the big waterwheel is two cents and three cents of silver per piece, which is converted into silver..."

"Horses... columbine carts..."

Huang Laifu checked the statistics one by one. I don't know how long it took, Huang Laifu finally breathed a sigh of relief. After a few days of inventory checking, Huang Laifu has sorted out the accounts. It can be seen that Steward Yang is still very dedicated. The account is basically true and detailed, and no manipulation has been done on the account.Of course, with Daming's accounting method at this time, Huang Laifu is still a little behind, and he can tell at a glance whether he has done something wrong.

It’s not that I don’t know, it’s shocking. In the past few months, the cost of reclaiming the land, the monthly rations of the garrison, the cost of various tools, and the cost of purchasing various livestock and seedlings... Adding up, Huang Laifu had already used more than 5000 taels of silver, and most of the 5 taels invested by Qu Yuanrui had already been spent.Fortunately, everything that should be done in Wuzhaibao has been done now, and we will know what will happen in the future when the autumn harvest arrives.

Huang Laifu leaned comfortably on the chair, took a sip of the tea that Gu Yunniang brought, and let out a sigh of satisfaction.

Gu Yunniang stood aside and watched Huang Laifu's actions, with a strange light in her eyes. These days, she was fascinated by Huang Laifu. Although she was very dissatisfied with Huang Laifu in the past, this dissatisfaction is over.

Maybe it's because Huang Laifu is not as caring about her as before, and he is acting more and more outstanding. Seeing that Huang Laifu is busy all the time, but she can't help him, this makes her feel a sense of crisis, and she always thinks that she can help Huang Laifu do what.

Gu Yunniang wanted to say something, but for a while, she didn't know what to say. When she saw the accounts on Huang Laifu's desk, she suddenly became curious and said, "Hey, Brother Laifu, why did 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, I just think that your way of keeping accounts is much smarter."

At this time, the accounting method used in various parts of the Ming Dynasty was the heaven and earth account recording method, also known as the "Zhu out of ink into the bookkeeping method", which was recorded in red and recorded in ink.Compared with the double-entry bookkeeping method of later generations, it is still simpler.The earliest double-entry bookkeeping method (Longmen account) in China was produced in the late Ming Dynasty (1640), and it is said that it was created by Fu Shan, a native of Shanxi.

The debit and credit bookkeeping method used by Huang Laifu's later generations is a further improvement and perfection on the basis of the double-entry bookkeeping method.

The debit and credit bookkeeping method is based on the theoretical basis of "assets = liabilities + owner's equity", with "debit" and "credit" as the bookkeeping symbols, and "where there is a debit, there must be a loan, and the debit and credit must be equal" as a bookkeeping rule. Double-entry bookkeeping.

The basic structure of the debit and credit bookkeeping method is divided into left and right sides. The left side is called the debit side, and the right side is called the credit side.Debits are on the left side of the book and credits are on the right side of the book.When assets increase, it is credited to the left side.When assets decrease, it is recorded on the right side.When the liability increases, it is recorded on the right side.When responsible for the reduction, credit to the left.

Compared with the "Zhu Chumoru accounting method" of Ming Dynasty at this time, this accounting method can better prevent and reduce accounting errors, and it is also more flexible in account setting, which is conducive to the analysis of the property under the name. And management, of course, is much smarter.

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

Gu Yunniang looked at it for a while, then put down the book in her hand and said, "Brother Laifu, I think you are getting better and better, and you understand everything." She looked at Huang Laifu up and down carefully, and Huang Laifu was a little hairy, so she said : "Strange, Brother Laifu, I don't think you were 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, you can travel thousands of miles by reading thousands of books. It is easy to increase your knowledge when you go out."

"What's more." Huang Laifu said: "It's not that I wasn't bad before, it's just that my Yunniang didn't know."

When Gu Yunniang heard this, her face was a little red, and she spat lightly: "Bah, you are glib."

Huang Laifu smiled and said, "My Yunniang doesn't like it?"

As he spoke, he stretched out his hand to hold Gu Yunniang's soft and smooth palm. Gu Yunniang struggled a little, and said in a low voice, "Don't do this." Huang Laifu held the little hand, but his face became more and more red, and his head turned red. Almost down to the breast.

Seeing Huang Laifu, she was even more moved. When she 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 gave Huang Laifu a charming look, and said, "I'm going to accompany my aunt." Then she fled out in a flash.

Huang Laifu sighed: "Ah, the beauty has gone away."

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

※※※

The main street in Wuzhaibao is the one leading to the thousand-household houses and government offices, and it is called Dadong Street.There is a street called Niangniangmiao Street next to Dadong Street, and there are South Lane and Shuikouyan Lane next to Dadong Street.

The area around Dadong Street is the most important and busiest place in Wuzhai Fort.Thousands of houses, government offices and warehouses are all in this area.There are also Guanyin Niangniang Temple, Guandi Temple, Yueshen Temple, etc., all in this area.

On the third, sixth, and ninth days of every month, both the military households in the fort and the civilian households outside the fort will come to this area to go to the market. The Emperor Temple Fair, and on September [-]th, there will be another Yueshen Temple Fair.

On the south side of the intersection of Dadong Street and Niangniangmiao Street, there is a Dale Building.The lower part of Dale Building is made of stone, and the upper part is built with brick and wood structures. Every year when Wuzhaibao celebrates festivals and temple fairs, some people will entertain guests and sing operas here.

This area can be said to be a prime location in Wuzhai Fort. At this time, a Qixian Guild Hall is being built next to Dale Building. Hall and clubhouse.

The guild halls of Shanxi Merchants are quite famous in China. During the Longqing period of the Ming Dynasty, Shanxi people began to establish guild halls in different places as a kind of social organization established by fellow villagers in different places.Guild halls are mainly used to communicate with fellow villagers, gather for public discussions, and safeguard the interests of fellow villagers or fellow merchants.And set up a market in the guild hall, which also has the function of a commercial hall.

The Qixian guild hall built by Qu Yuanrui is large in scale, and the commercial market inside can accommodate a hundred people.It took several months for the Qixian guild hall to be established. After the completion, the guild hall is majestic and majestic, with a rigorous layout. The hall has a strong commercial atmosphere.

After the Qixian Guild Hall was built, Qu Yuan acted vigorously and quickly recruited many apprentices, and established a strict management system.Even Huang Laifu, who saw the system he formulated, was amazed and lamented that the success of Shanxi merchants was by no means a fluke.

For example, the Qixian Guild Hall has 13 management regulations, which include:

(1) All income and expenditure account books, houses, furniture, vegetable gardens, foundations, and applied labor are always worth the annual business commission.

(2) The guild hall should be kept clean and hygienic, and idlers are not allowed to visit on weekdays.

(3) Foreign gangs are not allowed to borrow halls to perform in plays, and if there is a case of favoritism and private borrowing, they will be severely punished.

(4) No lanterns and furniture in the museum are allowed to be lent, and violators will be fined.

(5) Lock the door at [-] o'clock in the evening. If there is a banquet and lantern show until [-] o'clock, you are not allowed to open and close at will, except for the number of water dragons. If you violate it, you will be expelled from the hall immediately.

(6) It is best to be careful with the lights in the center of the hall. If there is a performance in the hall, the host must check and extinguish all the lights and candles on the stage of the temple at the end of the performance to show caution. Any violations will be punished.

(7) Regardless of the size of the goods in the museum, they are not allowed to dry in the air, for the sake of respect.

(8) It is not difficult for the stewards and abbots of the hall to keep guests overnight, and they are not allowed to withdraw money or goods outside.

(9) The water dragon is well prepared, and if there is an accident, all the wine expenses such as the husband's investment and other wine expenses will be implemented according to the regulations.

(10) Offering incense and long-term magic lamps is what the abbot should do. Afterwards, the incense will last every day, and you must worship it respectfully. When offering incense and wine during the meeting, the abbot must serve him. For three days on the New Year's Day, monks have It is disrespectful to be greedy for leisure and pretend to be someone else. After self-discussion, the two abbots took turns holding incense and waiting in the hall to show sincerity.

(11) Be cautious when choosing a library, and those who are capable of doing things should fill it in, and do not act rashly.The inner and outer gates and alleys of the museum are cleaned every day, and the housing affairs of the social property market of the museum are assigned by those who are on duty, and they will not slack off in collecting rent and interest.Idlers are not allowed to drink and play in the museum, which may cause troubles.The streets and alleys outside the museum are not allowed to collect shortages and set up stalls for gambling.Librarians are not allowed to show favoritism and not report it.If you dare to disobey the rules of the museum, or be lazy for personal gain, you will be reprimanded immediately.

(12) The conference is on a yearly basis, and the previous ten gangs took turns, and it will be held on the second day of the year.Today, Zenghuiye is on the fourth day of each year.The production of sacrifices has gradually increased, and the affairs of the library have become turbulent.Every year, on the eighth day of the fourth lunar month, the deposited silver is cleared, and the first transaction period under the official documents of all sacrificial vessels and sacrificial documents is clearly detailed and will not be postponed.

(13) Recruiting monks and abbots was originally for offering incense, and burning incense lamps every day, must be worshiped respectfully, and the incense table in the temple is cleaned every day.During the first month of the meeting, I will be more sincere and respectful, sprinkle and clean, and serve in the hall so that scholars and merchants can pay respects, and they are not allowed to go out casually on weekdays.

Although these management regulations cannot be compared with later generations, nor can they be compared with Huang Laifu's management regulations at this time, but at this time in Daming, they are definitely the most suitable and comprehensive business hall management regulations.Huang Laifu admired it. Shanxi merchants have such a huge influence today, it is definitely not based on bragging, but has practical skills. It is a pity that some Shanxi merchants in the late Ming Dynasty were talented but not virtuous, and used their skills in crooked ways.

However, Huang Laifu came to this world, hoping to change some of their immoral behaviors in the future.

(End of this chapter)