137 Is this the way to settle accounts?
The next morning, Ping'an followed his father and uncle to Baicaotang. He heard that the teacher was checking the accounts in the backyard of the clinic these days, so he had to go and see him.
Erqiang and his friends just did their own things in the village, such as practicing martial arts and copying books.
Soon, Ping'an met the teacher in the backyard.
His steps were not very light, but Sun Wenxin had already gone into the account. The accounts sent in from various places had not been settled yet, and the shopkeepers would have to come in two days.
The accounts have been checked, those who deserve rewards should be rewarded, and those who deserve punishment should be punished. The eldest son is the most clear about rewards and punishments, but most of them are good.
If your income is truly affected by special reasons, it can be forgiven as long as the matter is investigated clearly.
Ping An saw that the teacher didn't look up: "Teacher, teacher?"
Sun Wen looked up and saw that it was indeed his little disciple: "You went home yesterday? You seem to have grown taller, right?"
Ping An smiled. My parents and uncle also said the same thing when I went home. Now my teacher said the same thing. In fact, I have only been away from home for more than 40 days. How tall can I grow? But I have indeed gained a little weight.
"I went home yesterday afternoon, teacher, would you like to check the accounts?"
"Isn't it? I've been counting for several days. The shopkeepers from all over the country will have to gather the day after tomorrow. I still have several accounts to settle. Ping An, you can do your own thing. I don't have time to talk to you now."
"Teacher, I can do the math, too. Let me help you."
Sun Yat-sen thought that this boy was indeed good at arithmetic. Although being good at arithmetic does not mean being able to do accounting or keeping accounts, he could still learn something if he was given a book to play with by himself.
"Okay, this is the account of Baicaotang in the neighboring county this year. Next to it is the figures of his shop last year. You can compare them to see if it is profitable or loss-making? Where is the profit? What is the reason for the loss?
If it were Erqiang and the others, they would definitely be confused after hearing this, but for Ping An, this is a very simple account. They can just use the simplest cash journal to record the daily income, expenditure, profit and loss, and make a monthly statistics. The results are clear at a glance.
Finally, we’ll do the New Year statistics, but it can be completed with just one table.
He once showed his master the tabular method and said that it was taught by his grandfather. It seems that the master did not pay attention to it afterwards, otherwise he would definitely use it in his industry.
In consideration of the teacher's hard work, he is willing to share this method. He is willing to use many advanced modern things if they can bring some changes to this era.
Ping An took the abacus, walked to the other table and got ready. Sun Yat-sen smiled and told him to do what he wanted. Several of his men were also checking the accounts in other places, but unfortunately their progress was not very fast and they had to add more people, otherwise he would be exhausted every year at this time.
The most important thing is that he must pass the provincial examination the year after next, and his ranking cannot be too low. As a teacher, too low a ranking will not only make him unable to hold his head up in front of his apprentice, but also make Ping An lose face in the future.
Maybe someone will say: I didn’t expect your teacher was just a scholar, not even a juren, it’s really…
Whenever he thought of this, he would go to bed very late that night, for no other reason than to work hard.
The master and the disciple stopped talking and went about their own business.
Ping An drew the table quickly, but he didn't plan to use Arabic numerals today, even though that would be a lot more troublesome.
The form includes date, summary, income, expenditure, subtotal (profit and loss). Some accounts are even listed in separate tables, with subtotals for each day and general ledgers for each month.
The only inconvenience is that it is not Arabic numerals.
As far as he knew, there were many countries along the southwest coast of the Great Zhou, which should have used Arabic numerals. However, the maritime transportation in the Great Zhou was not very good. There were only some merchants who did small business and sold small things for profit. However, there were too many unknown dangers at sea, so it had never developed.
An hour passed by unknowingly.
"Teacher, I have checked the account of this shop. Do you think it is correct?"
Sun Wen put down the account book in his hand and said in surprise, "Ping An calculated the accounts of a family so quickly? For a year? Let me see."
He himself is not feeling well for one hour.
"How do you settle this account? Peace."
"Teacher, this is the accounting method of the table. You can see that this vertical line is the monthly income, and the last line is the total income. The same is true for the monthly expenditure, and the last line is the total expenditure.
Looking horizontally, the left side is the date, and the right side is the summary, which is when the income or expenditure occurred. In this way, the daily and monthly income, expenditure, profit and loss are all clear. "
Sun Yat-sen was speechless for a long time. How could the accounts be settled in this way? Why couldn't he think of it this way? Or why couldn't everyone think of it this way?
"Ping An, did you come up with this accounting method yourself, or did someone teach you?"
"An old man told me that he drew it on the ground for me to see. I later figured it out myself and perfected the table. This way, it's easy to calculate anything and you won't make mistakes. You see, the horizontal numbers have to match the vertical numbers, otherwise it's wrong."
Sun Yat-sen's heart was pounding uncontrollably. This was also a remarkable way of settling accounts.
"Ping An, why haven't I heard you mention it before?"
"Yes, I mentioned it to my master on the way to Jiangnan. I don't remember why I mentioned it. My master was also very surprised at the time, but I didn't hear him ask about it later."
Sun Wen was breathing heavily. Such an amazing method of accounting was actually left in the corner by the eldest son. If Ping An had not come to see him today and kindly helped him to calculate the accounts, he was afraid that it would take a long time for this method to be made public.
"Ping An, let's not talk about this for now. When the teacher is done with this, you can tell the teacher in detail after entering the valley. When your master comes back, we will find a way to spread this accounting method throughout the Great Zhou. By then, you will be a great contributor."
Ping An smiled and said, "Teacher, I don't care about being a hero, but can you prepare a big red envelope for me during the Chinese New Year?"
Sun Wen gave him a slap on the head, but when it came to the head, it was almost like a touch, "You kid, I will assign you homework. You are so young, but you love money."
"Teacher, is it bad to love money? A gentleman loves money, but he gets it in a proper way."
"Stop talking nonsense. I still have several accounts to settle. I will settle them today and calculate the rewards and penalties for them tomorrow. Ping An, you have to come and help me tomorrow. The day after tomorrow is the 25th day of the twelfth lunar month, and it will be the New Year soon. If I keep busy like this, my hair will fall out."
Ping An thought about the teacher's hair loss and burst out laughing.
Of course Sun Wen knew what he was laughing at. Although he was really busy, he still slowly drew the form, imitating Ping An and filling in the date and so on.
The eldest master misled him, otherwise he would have learned it long ago. Why would he wait until now?
In other words, the current predicament was caused by the eldest son.
That's the logic, right?
Wan Changsheng didn't see his son that day, and as there was a lot of work to do in the clinic, it was not until the evening that he saw the master and disciple coming out of the back hall with smiles on their faces.
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