Zhang Chao sat on the kang to write and draw, the account room has not been well found, and the financial office has naturally not been built.
The financial books of the Zhang family are all done by Zhang Chao himself.
The accounts of the Zhang family are not difficult, but they are very cumbersome, all kinds of incoming materials are sold, and the money is exchanged, one by one, especially Zhang Chao does not even have a financial assistant, no matter the large and small accounts, he has to sort out and summarize by himself, and there is no one to make a table.
It would be nice to have two finance interns.
There was no way, Zhang Chao could only cultivate it himself, but he found a big problem, he couldn't find anyone who knew how to read by his side.
The two girls are very diligent, boiling water and cooking, washing and serving tea, and even sewing clothes are very proficient, but they don't know a single big word.
They recognized the word as a flat burden, and as for the Arabic numerals that Zhang Chao used to keep accounts, they didn't understand it at all.
It is simply unrealistic to want to add fragrance to the red sleeves, train the family to be a financial assistant, and help manage the accounts.
The two followers of the little eight and the thirteen are the same, they don't know a single big character, and they haven't even touched a book once in their lives.
Qian Shuzi is a diligent young man, and he has obtained the true inheritance from his father when he drives and feeds the horses, but he is also illiterate.
The literacy rate of ordinary people in the Tang Dynasty seems to be surprisingly low, and the literacy rate of the common people in the Song and Ming dynasties was very high, especially in the late Ming Dynasty, even women were mostly literate.
But now it is the early Tang Dynasty, and reading is still only the capital and privilege of the scholars.
In the end, there was no way, Zhang Chao had no choice but to arrest Cheng Chumo as his financial assistant, Cheng Chumo can write and calculate, but for financial accounting, he is also a complete layman, and Zhang Chao can only teach from scratch.
Zhang Chao taught Cheng Chumo Arabic numerals and double-entry accounting, two simple things, Cheng Chumo already has some too much information to accept.
Now Cheng Chumo honestly collects statistics for Zhang Chao and enters them into the table made by Zhang Chao.
The Tang Dynasty didn't even have a special account book, and Zhang Chao had to make it himself. asked Cheng Chumo to buy the account book from Chang'an, but there was no ready-made account book at all, and the account book he bought was actually a scroll and a fold.
When he got the scroll in his hands, Zhang Chao thought that Cheng Chumo had bought someone else's scroll, but after asking, he learned that it was really the account book of the Tang Dynasty.
The scroll is also the book style of the Tang Dynasty, and there is also an album, that is, the style of the emperor who used to watch TV and watch those folds, with both hands pulled, it can be pulled away for a long time, and then it can be folded again.
Thread-bound books, thread-bound account books, have not been invented at all in these years.
To be exact, there is not even a page of separate paper, either a rolled scroll or a folded album.
Looking at the special account books that Cheng Chumo bought, Zhang Chao was speechless.
It is said that it is an account book, but it is actually a big white paper, the difference is that one is rolled up and the other is folded.
There are neither tables nor page numbers.
But such an account book is still expensive to death.
A white roll of an ordinary wooden shaft actually costs 2,000 yuan.
A white album with about 20% off also costs a thousand dollars.
Anyway, if you calculate it casually, about a page will cost about 100 yuan.
Cheng Chumo also said that what he bought was just ordinary, and if it was better, the price would be higher.
Of course, there are more ordinary ones, but they must at least cost a thousand volumes or volumes.
It's no wonder that the Tang people are not highly educated these days, and paper is so expensive, who can read books.
Paper is expensive, and books are definitely more expensive.
It turned out that although in the Northern and Southern Dynasties, papermaking technology has been relatively developed, and paper has finally replaced bamboo slips, but the cost is still very high, especially in these years, there is no engraving printing, and books are mainly copied by hand.
Many scholars from humble backgrounds, well, their way out is often to be a copyist, copying books for temples, bookstores, and wealthy families.
Zhang Chao can't buy a good account book even if he has money.
He could only ask Cheng Chumo to buy some cheaper white paper, which was not processed into scrolls and albums, Zhang Chao personally cut the white paper into the size of an ordinary ledger in later generations, and then bound it with needle and thread on one side, and finally made a cover with blue hard paper.
The binding is in charge of the eldest girl and the second maid, and their female workers are very good, fully meeting Zhang Chao's requirements, and binding the book very neatly.
Originally, Zhang Chao also planned to engrave a plate and directly engrave the format of the detailed account, but he found that it was not so easy to engrave a plate, and there had to be a special carpenter to have this kind of lettering technology.
Zhang Chao couldn't get a new and easy-to-use ledger in place at one time, so he could only temporarily use the zero-point version first, and after the line was installed, there were blank pages inside, and then manually tabulation.
The brush is too soft to draw a table, Zhang Chao learned from the carpenter, used a ruler and a wooden pen to draw lines, and finally plucked the feathers from the goose raised by Qi Niang's family, made a simple quill, in the simple account book table, the debit, credit, balance, and the year, month and date, summary, number of accounts, subjects and other items are written.
It took a lot of effort to finally produce a standard ledger full of advanced flavor.
"Chu Mo, you set up a sub-account book for each of our businesses, such as the Engineering Agency, the Catering Office, the General Affairs Office, the Saona Office, and the Sales Office and the Procurement Office, all of which also set up an account book to keep their accounts separately.
Remember, every ledger is borrowed on the left and loaned on the right, and there must be loans and loans equally. ” "For each transaction, it is necessary to record the debit side of one account and the credit side of another account, that is, there must be a loan and a loan; The amount recorded on the debit side of the account must be equal to the amount credited to the account, i.e. the amount debited must be equal.
As long as you keep accounts according to this, you can't go wrong. ” Cheng Chumo looked at the detailed account sheet, as if he understood or not.
He usually reads a subset of scriptures and histories, the doctrine of sages, and arithmetic has only learned some simple ones, and he knows how to multiply ninety-nine, but he really can't do these things in bookkeeping and accounting.
"Well, let me tell you this, your account must be in two bookkeeping directions, and neither can be credited to the bookkeeper or both to the credit side.
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Second, the amount you debit must be equal to the finance credited. ” "This is also called double-entry accounting, which can be more accurate, not easy to make mistakes, and easy to check.
And it can also make it easier and clearer to know the ins and outs of each business when looking at the accounts, understand?"
Cheng Chumo nodded, shook his head again, nodded again, and shook his head again.
Zhang Chao is helpless, he can't care about this, anyway, now Cheng Chumo is just a starter he called, at most he is an intern.
The real account still has to be done by yourself, at least before you recruit a professional accounting office, you have to rely on yourself.
Zhang Chao also has a general ledger, how much he spends, how much he earns, and how much he has a balance, which allows him to clearly grasp his funds and know what he knows.
"Xiao Langjun, Ke Dalang is here."
The big girl came to report.
"Uncle Ke, please come in."
"San Lang, the foundation has been laid, the cliff face has been scraped, and the cellar will start next.
According to the old custom, we have to pay tribute to the gods, and then choose an auspicious day to start the cellar. ” The head craftsman in charge of Zhang's new cellar is Muramasa, but now Muramasa is the director of the Zhang's family's engineering, mainly responsible for building the steaming room and steaming stove, and the new cave is handed over to his eldest son Ke Dalang.
Ke Dalang is Ke Wu's elder brother, who learned to repair cellars with his father when he was a child, and now his skills are also perfect, and he has won the true inheritance of his father.
After Ke Da took over the repair of the cellar, he was very attentive and conscientious, leading a group of villagers to dig the foundation and scrape the cliff face, and the preliminary work was completed several days earlier than the expected construction period.
Hearing the news, Zhang Chao was very happy.
Repairing caves is simple and simple, and troublesome is troublesome.
The foundation of Zhang's cave has only been laid until now, and it is also because Zhangjia's cave is larger.
Ordinary people have three cellars, but Zhang Chao designed one cellar with three into nine rooms, and each kiln has two left and right, which is equivalent to three suites.
However, after the start of the repair, Zhang Chao made several design modifications.
Because there was an extra family of servants in the family, Zhang Chao changed the three into nine rooms, and finally changed it to five into fifteen rooms.
It's already a long row of caves.
Moreover, Zhang Chao also made some other small modifications, such as adding some small crutches in the cave for storing grain, sundries, etc.
As a result, the yard was enlarged, and wells, kitchens, stables, tool rooms, toilets, and bathrooms were built.
The amount of work has increased greatly, fortunately, the Zhang family now has money and food in their hands, so please get up and people are also atmospheric, people repair the cellar, are their own family before and after meals, when the farm is slack, and even when it rains, dig the soil to repair the cellar, the whole family goes into battle, and may have to repair for a few years.
However, the Zhang family directly hired several cellar craftsmen, and there were a large number of cellar craftsmen and their apprentices alone, not to mention that the Zhang family also invited hundreds of helpers from various villages.
With so many people going into battle together, it is not a big problem for the Zhang family's cave to be repaired.
Now the foundation has been dug up, and a large empty space has been filled in in front of the location of the cave, and it has been tamped.
The cliff face of the slope is also neatly repaired, and the cellar craftsmen call this the cliff face.
Now the foundation is flat, and the cliff face is also smoothed, just waiting for the official cellar.
The shape of the cave is dug out on the flat cliff face, the soil is carried away, and the shape of the room is dug out before the cellar is given.
Start from the top of the cellar to give the arch, and scrape the cellar to smooth it, so that the cellar is completed.
Next, he had to wait for him to dry, and then he had to use loess and crushed wheat grass and mud for the mud cellar, which was equivalent to indoor painting.
The mud cellar is the same as the stucco, and there are several layers of mud.
Finally, it is to tie gables and open doors and windows, and then to build a chimney with a kang base stove and build a wall and a courtyard, even if it is officially completed.
According to the rules, you have to ask someone to see the feng shui direction before breaking ground.
After laying the foundation and before the official cellar, they also have to salute and pay tribute, set off firecrackers, and invite people to dance.
"Well, then choose an auspicious day and worship God and God."
Zhang Chao smiled, "Not only that, but we also have to kill pigs for a treat, thank you to the craftsmen and helpers." t1706231537: