Three Kingdoms

The ancient accounting method was not relatively mature until the Song Dynasty when the four-column accounting method appeared in the mid-Tang Dynasty. In the Han Dynasty, it was basically based on running water accounts. Although this type of running water recorded in writing can clearly clarify the source and origin of money and items on the surface. Where to go, but because the calculation is cumbersome and inconvenient, some silverfish often create opportunities to get their hands on it.

Zhang Liao was troubled because the loss of ordnance and materials had increased significantly in the recent period, but could not find it out in the accounts. Therefore, he remembered that there was a person like Fei Qian, and came to ask Fei Qian for advice and help.

Zhang Liao was very resentful: "Zi Yuan, do you know that in less than ten days, the military rations alone cost nearly one thousand two hu of dendrobium. Originally, this was nearly a month's consumption. We knew there was something wrong, but we couldn't find out where the discrepancy was... …”

It is indeed too much for nearly a thousand people to eat 1,200 dendrobium in ten days. Normally, it is usually 400 to 500 dendrobium.

The army of the Han Dynasty was based on a contract system to a certain extent. When the Shaofu and the arsenal allocated a fixed amount of military food and equipment to an army commander, all expenses were included in it. If the commander spent it all in advance, then I'm sorry. , the gap will find a way by itself.

That's why Zhang Liao is anxious. If this continues, he won't have to wait until the end of the month. He will probably spend all his money and food in a few days. If he continues like this, he will either lose his official position or have to pay for his own money and food. But this is not just one person or two people. How can you afford to stick with nearly a thousand people?

Although Fei Qian is not a professional accountant, he must carefully calculate liabilities and expenses for each month's salary in the future, so as not to be unable to pay the mortgage or be in trouble at the end of the month, so in the aspect of accounting, I still understand some basic things.

After hearing Zhang Liao's troubles, Fei Qian laughed and said that it was nothing.

Although accounting is not my specialty, after all, I have seen some fake accounts in later generations. What's more, the Han Dynasty only uses the written accounting method, which is very backward. If the re-examination accounting method is used, it may be too advanced. If you don't know enough, let's choose a relatively safer accounting method and teach it to Zhang Liao.

Fei Qian asked Uncle Fu to get a pen and paper, and he divided the paper into four parts, wrote "Old Management", "New Acquisition", "Expelled" and "Real" on each part, and told Zhang Liao Explain the meaning of each part, and then tell Zhang Liao that he only needs to calculate each entry and exit in the journal according to these four parts, and finally calculate the accounts according to the old management plus the new revenue and subtracting the expulsion, which is equal to the reality. Whether they are equal or not, if there is any discrepancy, someone must have tampered with them.

Fei Qian wrote casually, but Zhang Liao suddenly became enlightened. Zhang Liao was quite moved when he saw Fei Qian imparting this method to him without any concern. You must know that as long as anyone understands this method, it will not be a problem to go to that big merchant and become a cashier. Even if it is kept secret Needless to say, it is a family heirloom on how to make money.

Sure enough, he is worthy of being a disciple of Liu Hong, the master of arithmetic!

Zhang Liao was so impressed that the problem that had troubled him for so long was solved in just a few clicks by Fei Qian! What's more, Fei Qianji didn't ask for any conditions or exchanges, and just imparted the unparalleled accounting secrets to him without any hesitation. This favor is not a small one...

Zhang Liao solemnly put away the four-post accounting paper drawn by Fei Qian. He left the table and crossed his hands as a gift to Fei Qian. He bowed deeply and said, "Thank you Zi Yuan for teaching this method. Wen Yuan will definitely keep it properly. I didn't get Zi Yuan's permission." Never spread the word!"

In the Han Dynasty, knowledge was precious. Many things were like a film covering them. People who didn't understand could see them but couldn't touch them. Knowledge could often help these people break through this film.

Zhang Liao originally just wanted Fei Qian to help check the ledger. After all, knowledge is priceless and he didn't dare to expect Fei Qian to teach him the method. Teaching a man to fish and teaching him to fish are completely different concepts.

This is also why Zhang Liao gave such a grand thank you. After all, any book on the market is worth more than a hundred gold, and most of them are valuable but not marketable. Fei Qian taught him this method, which is no less than giving him a thousand gold directly. method...

In fact, Fei Qian didn't think about it that much at all. Firstly, the four-pillar accounting method was still a relatively backward accounting method. Secondly, he was also lazy, so he simply taught Zhang Liao to reconcile the accounts by himself to save trouble.

Seeing such a courtesy from Zhang Liao, Fei Qian quickly avoided it, helped Zhang Liao up and said, "Brother Wen Yuan, why should I care about such a trivial matter? Besides, Brother Wen Yuan, you are in trouble, how can I just sit back and ignore it?"

Zhang Liao was deeply moved when he saw that Fei Qian was so humble and refused to accept the courtesy. He thought to himself, no wonder Fengxian has been praising Ziyuan all the time. He is really a person you can talk to. Anyway, I will write this down for the time being and wait for another opportunity in the future. Give back.

******************

Dong Zhuo's house was still full of singing, dancing, and debauchery.

When Li Ru arrived, he saw Dong Zhuo eating and drinking in the back hall while the singers were dancing. Without saying a word, he walked closer to the hall, found a table for himself, and asked the maid to bring him a dish. , and started eating and drinking.

When Dong Zhuo first saw Li Ru, he thought that Li Ru was here to persuade him. However, he saw that Li Ru sat down and started eating and drinking by himself without saying a word. He couldn't help but be curious, stretched his head and asked: "Wen Why is Yusheng so hungry?"

Li Ru swallowed a mouthful of meat, wiped his mouth and said, "To the Prime Minister, I have food today, but there is no food for tomorrow, so I eat more."

Dong Zhuo laughed heartily and said, "Wen You is really good at joking, how can he go without food tomorrow..."

Halfway through, Dong Zhuo gradually stopped smiling, his face bulged, and he glared at Li Ru and asked, "...But someone is causing trouble again?"

To be honest, Dong Zhuo gets a little angry when he mentions these things, why can't he just let me take a breather and calm down? Someone robbed the emperor as soon as he became prime minister, and his face was so slapped that he was just about to rest for two days. Judging from Li Ru's words, there was something in it. Could it be that someone was causing trouble again? Do you really think that my Xiliang cavalry is a piece of mud?

"Although there is no rebellion, it's not far away..." Li Ru took out the piece of paper with "Dong Escape Song" written on it from his sleeve and handed it to Dong Zhuo, saying, "Recently, this rumor spread throughout the capital almost overnight... …”

Dong Zhuo glanced over hastily, the flesh on his face jumped wildly, his eyes widened, and he said angrily: "Who told this? You are really brave!"

Li Ru said: "This song cannot be composed by ordinary people. It must be taught by someone. Ru Ru has sent people to investigate thoroughly, but if this person is found, I don't know what the prime minister wants to do..." - Li Ru's meaning is very clear, writing The person who sang this ballad is definitely not an ordinary person. If he is not an ordinary person, it means he is either in the court or in the opposition. No matter what kind of person he is, no matter how he deals with it, it will affect the whole body. , so I asked Dong Zhuo what his attitude and determination were?

"Execute him to death!" Dong Zhuo answered directly without thinking. These guys are so abominable. How can they understand how sharp my Dong family's knives are without giving them a lesson?

"Wei!" Li Ru bowed his hands and retreated slightly relaxedly.

After Li Ru left, Dong Zhuo was still angry and sat on the table with a groan.

A singer who had been quite favored in the past few days cautiously came closer and said in a sweet voice: "Xiangguo, please calm down. Why bother with those common people? How about I wait for the slave family to perform a dance for Xiangguo?"

Dong Zhuo's blood-red eyes stared over: "What is a common person? What is a common thing? Who are you, who dares to speak nonsense about state affairs? Come on! Drag him out and kill him with a stick!"

After saying that, he rolled his sleeves and went into the back room without paying any attention to the singer who was lying on the ground and wailing.