Although he said it easily, Shi Yiwen did not relax in this matter. A few days later, he found an excuse and ordered someone to collect the carriage and horses.

He didn't even ask the bank to send someone to check the accounts, but instead looked at it directly. Although he studied engineering, when he was in college, he tried to take all the certificates like many people, and the qualification of an assistant accountant was naturally one of them. Although he did not take the certificate later, he also had a certain understanding of accounting knowledge.

So when he got the account book of the carriage, he was immediately stunned... not because it was complicated, but because it was too simple. It was just a simple account, and even the incomplete double account bookkeeping method of "three-legged account" that evolved on a single account basis cannot be calculated.

Shi Yiwen suddenly woke up. It was the Wanli period. Not to mention whether the incomplete double-entry accounting method of "three-legged account" had been spread, as for the duplex accounting method of "Longmen Account", it had to be cleared by Shanxi merchants during the Chongzhen period.

Because of this, this seemingly stable account is full of loopholes in Shi Yiwen's eyes, but it's just a few forms. He doesn't even need to go to the space to seek help from the computer to figure it out.

The eyes fell on the account books of the carriages and horses, and the flow of water passed by in front of me. Although there were nearly 20 carriages daily inputs, thousands of horses daily expenses such as forage, fine materials, salt, etc., and even small inputs for horse manure sold, the structure was very clear and there seemed to be no problem.

However, when I was learning accounting in a cram school, the teacher's words "Accountants who do not make fake accounts are not good accounts" had a great impact on Shi Yiwen. The accountants of the Chemaxing were old accounts that had been accounting for decades. Such people naturally had a stable account when doing accounts, which made people unable to catch any handle.

However, for Shi Yiwen, who was standing on the shoulders of the giant, it was easy to find the tricks in the account book, but now his attention is not on the account book.

He was thinking about another related thing - the backwardness of accounting methods and the series of problems that might lead to, especially the bank?

This accounting method will definitely not meet the bank's development needs, and even the backward accounting system and accounting method may also lead to the "Huitong Tianxia" being turned into a bubble.

"Why did the piao number not appear until the Qing Dynasty? It is very likely that it has a lot to do with the innovation of accounting methods. If it weren't for Fu Shanming's "Longmen Account", there would probably be no piao number later."

Thinking about it so much, Shi Yiwen didn't care much about the account book in front of him. The most important thing now is to introduce modern accounting such as "double-entry bookkeeping" into the enterprise, which is a necessity for corporate development.

However, before this, it was natural to kill the chicken and show the monkey.

Shi Yiwen sneered twice, took a piece of white paper, and then began to draw a form on the paper.

Through those seemingly simple and ordinary forms, Shi Yiwen easily found some loopholes and then easily found out the greedy and skillful method.

Not much, only a few hundred taels of silver.

But it's enough to kill chickens!

Shi Yiwen didn't even need to take charge of killing a chicken himself. It was just to find out the problems in the account book and order people to send them to the carriage store. Zhao Qianyi, the head of the carriage store, knew how to do it, and report to the official, and then everything went through normal procedures. Naturally, it was a turmoil all over the city. The carriage store's greedy account not only made him imprisoned, but even the guarantor came to the door to apologize.

The most important thing for a person in this year is his reputation, and the same is true for the guarantor. If something happens, he will naturally bear joint responsibility.

However, Shi Yiwen cares about these things at all. Compared to pursuing the responsibility of accounting and even guarantors apologizing, he cares more about training accounting personnel.

"Why do merchants from generation to generation often start to train accounting houses since childhood? The most fundamental reason is that they know the truth. This accounting house is really important and cannot be easily entrusted to outsiders. Not only should this person be aware of the truth, but it is better to be a family member. In fact, the boss might as well take some clever children of Zhuangzi from the bank and let them learn to keep accounts in the bank. This will be useful in the future. After all, it is still safe for their own people to use it."

Qian Lei, who knew the importance of the accounting, once again reminded him.

"Our own people are indeed more reliable than outsiders, but even if they are their own people, they will be consistent in the face of loopholes in their financial accounts..."

While sighing, Shi Yiwen looked at Qian Lei and said,

"If you place your hope on human nature, there will definitely be problems. The most important thing is the system. For example, the method of accounting must be innovated first."

"How to keep your accounting?"

Faced with Qian Lei's questions, Shi Yiwen took out the account book he made and said to him.

"Look at this."

Flipping through the new account book, Qian Lei's eyes widened every time he flipped through the page, and his expression became more and more excited.

"This...is this made by the boss?"

Nodded, Shi Yiwen said directly.

"In the past few days, I have reorganized all the books of the carriage and horse stores..."

His tone seemed very plain.

"Unlike the old books, the expenses of the new books are clear at a glance. The man greed for a total of 213 taels and 735 coins from it."

Qian Lei didn't care how much that man was greedy. Now he was completely attracted by the new accounting method he took out by the boss.

"Yes, remember it very clearly. You can see it clearly at a glance without any leakage. Even laymen can see it clearly. Although it is simple, it is extremely meticulous. Master, what is the accounting method?"

"This is called double-entry bookkeeping in borrowing and loans. Its principle is "there is a loan, and the borrowing and loan must be equal." The duplex account processing rules are not just this rule, but also involve the organization and construction of the account book, the setting of accounting projects, the scientific nature of the format of the account page and bookkeeping, as well as the use of accounting vouchers and the simplification of the processing of basic accounting methods..."

While explaining the "loan duplex bookkeeping", Shi Yiwen took out a book, handed it to Qian Lei, and then said.

"You can take this book back and read it, and then use this new accounting method on the bank in the future."

After taking the book handed over by his boss, Qian Lei couldn't help but feel surprised.

"Serial account?"

Nodded, Shi Yiwen said.
Chapter completed!