20demayo Chapter 116 Inner House
Chapter 116 Inner House
Chapter 116 Inner House
The moment I saw Cheng Wenqing walk into the mansion.
Ning Xuan'er and Sun Shuyun recalled the fear they felt a few months ago when they were dominated by the first wife.
"You two look like you've seen a ghost! You didn't even call me 'sister'?"
Cheng Wenqing frowned slightly, and after speaking, turned to look at Zhang Kun.
Zhang Kun, who needed Cheng Wenqing's help, quickly gave Ning Xuan'er and Sun Shuyun meaningful glances.
The older of the two, Sun Shuyun, was the first to manage a smile and gave Cheng Wenqing a curtsy, saying, "Younger sister greets older sister."
She reached out and tugged at Ning Xuan'er's sleeve, and the latter reluctantly said, "Younger sister greets older sister."
"snort,"
Cheng Wenqing sneered and demanded of Zhang Kun, "Bring me the accounts they kept for the Jade Ice Ship. I am, after all, the owner of the Jade Ice Ship."
Zhang Kun could only smile obsequiously at Cheng Wenqing while instructing Ning Xuan'er and Sun Shuyun, "Bring the account books and ledgers over."
Inside the mansion.
Cheng Wenqing sat at the head of the table, flipping through the account books and writing and drawing with a small brush, while complaining: "You two are really getting worse as you get older. You don't use the three-legged method I taught you, but instead use the old four-pillar method!"
This accounting is so confusing—the collection and disbursement of accounts are completely unclear, it's incredibly frustrating! The accounts aren't even balanced!
Why is there still a difference of 171 taels between the old management and new income collected in the second ten days of last month and the dismissal and the remaining amount?
And this...
""
Four Pillars Method.
In short, the ending balance is calculated as: Ending balance + Revenue - Expenses = Ending balance.
When Ning Xuan'er and Sun Shuyun learned that there was a problem with the accounting, they could only admit their mistake and endure Cheng Wenqing's reprimand.
Zhang Kun helped search through the account books and checked each of the income and expenditure entries from the second ten days of last month—luckily, it was just a clerical error.
After checking the accounts, Zhang Kun gave Ning Xuan'er and Sun Shuyun a wink, and the two of them grabbed the account books and fled as if they were escaping.
"Sigh, these two young ladies are lucky to have met a master like you, who dotes on his concubines like he would his daughters."
Cheng Wenqing recalled his past and sighed deeply.
The reason why Zhang Ye's eunuch godfather married Cheng Wenqing was firstly because he wanted to fulfill his wish of getting married.
Secondly, they felt that Cheng Wenqing had a talent for calculation and could help with accounting.
At that time, Zhang Ye's authority suddenly expanded from Zhangjiawan in Tongzhou and Datong in Xuanfu to include the entire Zhili province.
We also need to investigate more than a dozen long-standing tax cases, and we are short-handed.
Unfortunately, Liu Dalun, Zhang Ye's most trusted and top-ranking adopted son, was found to have embezzled tax money, which led to the investigation of many other people.
After dealing with Liu Dalun and others, Zhang Ye personally taught Cheng Wenqing how to do and check accounts, and asked Cheng Wenqing to help with the investigation.
Cheng Wenqing thought that marrying Zhang Ye would mean a life of leisure, but she was forced to work as an accountant all day long.
Looking back now, Cheng Wenqing didn't harbor much resentment towards Zhang Ye.
On the contrary, she felt that the other party had transformed her from a mere official who only knew how to indulge in extravagance, pleasure, and waste her youth.
She has become a shrewd and calculating woman, and now she has established her own business.
Looking at Ning Xuan'er and Sun Shuyun, I felt that they were too delicate and could not withstand the storms of life.
Zhang Kun, however, is clearly no ordinary man; his past deeds speak for themselves.
They attacked and destroyed the nunnery in Linqing, and killed Qiu, the protector who was backed by the Prince of Lu's mansion.
He launched a campaign to promote the sale of raw bamboo shoots in Yangzhou, and in Nanjing he fabricated a case of treason involving the male members of the Qi clan at Shuixi Gate.
Furthermore, there is the current campaign to suppress thieves and quell bandit rebellions, and cooperation with the Wuwei sect, a heretical sect.
The world is becoming increasingly chaotic, and Zhang Kun will inevitably seize the opportunity to rise up and stir up trouble.
At that time, Ning Xuan'er and Sun Shuyun will only face greater pressure!
Zhang Kun, who traveled from the modern era, was indeed overly gentle, tolerant, and even doting towards his concubines.
After all, in Zhang Kun's subconscious mind, one of them was still in high school and the other had just started college; they were both considered children.
"Sister, this tripod tent is indeed easy to get messy..."
"
Zhang Kun carefully examined the accounts recalculated by Cheng Wenqing, trying hard to recall his university studies in construction cost management.
And then there were the accounts I did, after running away from the construction site and doing odd jobs for a relative's startup.
He asked Cheng Wenqing in a questioning tone, writing and drawing, "Is it possible to keep accounts like this? Four ledgers: income ledger, expenditure ledger, actual items ledger, and debt ledger."
Income is categorized by source in the income account, and expenditure is categorized by purpose in the expenditure account. Income minus expenditure equals net income.
The actual accounts include cash, inventory, equipment, workshops, stores, land, and debts owed to other businesses.
The debt account includes the family's debts, as well as the shareholders' equity and the dividends that should be distributed to the shareholders.
"The true wealth is the sum of debt and principal." The previous period's wealth plus net inflows should equal the current period's wealth.
The Dragon Gate Method.
In short, the formula is: Beginning net assets + Net income = Ending assets - Ending liabilities.
Cheng Wenqing quickly grasped the logic behind it and exclaimed with some surprise, "This method is indeed clearer than the three-legged method!"
Three-legged method.
If there is cash, only one entry is recorded, such as "Expense: Purchase 100 catties of tampoo, total price 100 taels".
For transactions without cash, record two entries, such as "A certain merchant took away 100 catties of high-grade tobacco, totaling 200 taels."
And "the Jia-character warehouse, reduce the high-grade tobacco by 100 jin, and the total Jia by 200 liang".
It can be simply summarized as a single cash flow ledger plus a double-entry debt and receivables ledger.
It may look messy, but it's actually more helpful for keeping clear accounts than the four-pillar method.
"I've thought of another way,"
Zhang Kun became more and more excited as he thought about it, and continued to write and draw. He explained to Cheng Wenqing, "There are two account books, one for going out and one for coming in. The coming in account is the source of money and goods."
Items include revenue, shareholder investment, new debt, and the sale of stores and land.
"Going out of the account" refers to the destination of funds, such as expenditures, shareholders withdrawing money, repaying debts, and purchasing stores and land.
If the two ledgers don't add up, then there's a problem!
Four-legged method.
Going a step further than the three-legged method, cash transactions should also be recorded twice.
For example, the "expenditure, purchase of 100 catties of tampoo, total price of 100 taels" in the three-leg method should be recorded as "entry into the warehouse, 100 catties of tampoo, from the Moshikou Farm in Yuhedu" in the four-leg method, and recorded in the register;
And “purchase of silver, 100 taels of silver, from the Moshikou Estate in Yuhedu”, recorded in the register.
In short, it involves merging a single-entry cash flow statement into a double-entry debt and receivables statement.
"Stop, stop, stop!"
Cheng Wenqing listened with a half-understanding and said to Zhang Kun with a wry smile, "I don't understand this method either. Don't use it to torture those accountants. Let them use the three-legged method first!"
Your previous method was quite good, what was it called?
"It's called... the Four Accounts Method."
Zhang Kun couldn't remember what this accounting method was called, so he just picked a name randomly.
Cheng Wenqing put down the account book, rubbed his stomach, yawned, and pointed outside the door, "Go keep those two little girls company!"
Suddenly remembering something, she looked at Zhang Kun with a half-smile and said, "That Sun Shuyun, have you taken her in? She's already twenty this year, isn't she?"
Zhang Kunqian smiled and shook his head, explaining to Cheng Wenqing, "She's not yet married, and she's currently practicing as a nun for her brother."
'
"What kind of status did you ask for when you slept with me?!"
Cheng Wenqing widened his eyes and interrupted Zhang Kun, ordering, "She has been in mourning for her brother for a year and has not refused to stay at your house. What are you hesitating for?"
The Sun family is now nominally in charge of Jin Yun Hao. If you don't take her in, not only will you and the Sun family not be at ease, but I won't be either!
Go! First, make it a fait accompli, then you can formally establish the relationship!