The slaughter of pigs in the drying field is very lively, a few big stoves in the steam room are also stewing radish and bone broth, and a group of people are preparing for tomorrow's worship in front of the new cellar of the Zhang family at the head of the village. Pen ~ fun ~ pavilion www.biquge.info

Ma Zhou chatted with Zhang Chao for a while, and refused the offer to rest for a few days first, saying that he could work immediately. Zhang Chao asked the housekeeper to take him to the old kiln, which would be temporarily used as Ma Zhou's residence and the Zhang family's accounting room.

At this time, the sun is in the west, emitting a warm rays of daylight.

Zhangjiagou Village is full of busy people, donkeys in the village common mill pull mills to grind rice, pull stone mills to grind noodles, a few men pull a cart of grain to unload, and then pull away the milled millet noodles and flour.

Ma Zhou noticed that when the grain came and was taken away, they had to draw their fingerprints on a piece of paper. This is obviously a handover procedure, he was a little surprised, he didn't expect that in a small village, there are such strict procedures, and paper can still be used, no wonder the Zhang family hired so many people, but he didn't see the slightest chaos in the village.

Interesting, Ma Zhou smiled slightly.

His old kiln had been cleaned, and there was a kang in the house.

When he entered the house, there was already a man in the house.

"Horse account room, this is Cheng Langjun, the eldest son of the Duke of Suguo, and now temporarily serves as the account office of the Zhang family."

Cheng Chumo raised his head, "You are the new bookkeeper?" He breathed a sigh of relief, great, all day long to deal with the details of all kinds of incoming and outgoing items, and to get used to what Arabic numerals and double-entry bookkeeping, Cheng Chumo was too big.

Now that someone has finally taken over, he wants to yell loudly.

Ma Zhou smiled, he found that there was no stove in the house, but it was very warm, and the thin clothes on his body did not feel cold.

"This is the account room, and I will live here in the future?" Ma Zhou recognized that the one in the house was a warm kang, and when he was a guest at Chang He's house, he also saw that Chang's family had a new kang on it, and the warm kang had no smoke from the stove, and it was clean and warm. I heard that this warm kang is the Zhang family's industry, but I didn't expect that the Zhang family even had a kang in the account room.

Cheng Chumo jumped off the kang and pulled Ma Zhou on the kang.

"Mr. Ma, yes, but I'm looking forward to you, let's hurry up and hand over the accounts, and I'll hand these over to you in the future." In fact, although there are many accounts, they are all very simple and clear. You see, this is our ledger, there are ledger books, there are general ledgers, all of which use double-entry accounting, each of which has three items: debit, credit, and balance, and each item, which is clear and clear. There is also this Arabic numerals, in fact, it looks a little strange, but it is very convenient to do accounting, especially with the multiplication and division formula, there is a sand table to quickly calculate many accounts, and there is no need to calculate the chips one by one. ”

Cheng Chumo hurriedly told Ma Zhou all the ancient ideas such as double-entry accounting, Arabic numerals, and multiplication and division that Zhang Chao had taught him these days.

Ma Zhou stretched out his hand to pick up the large pile of ledgers that he had silently held over during the process.

He set it aside, a little curious about the blue-covered ledger, the first one on which said the purchase ledger.

It's not a scroll or an album, it's actually bound with thread, and the outside is sealed with a cardboard shell.

The words on the cover make the title of this book clear and clear at a glance.

Looking through it, what caught his eyes was a grid composed of many horizontal and vertical lines, and the top row had the names of the year, month, date, subject, etc. The characters are not written from right to left, not vertically, but horizontally, or in order from left to right.

Although it is a little peculiar, it is difficult to reach Ma Zhou.

Ma Zhou quickly got used to this way of writing, and then it only took a moment for him to immediately understand the magic of this form.

This is a very concise and clear account table, which is the so-called sub-ledger, and the bookkeeping technique above is even more sophisticated, which is the so-called double-entry accounting method.

Arabic numerals are easy to learn, and they are indeed more convenient and easy to remember when used for bookkeeping.

"I see, this double-entry accounting method and this detailed accounting book, are they both invented by Zhang Xiaolangjun?"

"Except for Saburo, who can have so many strange new things in their heads, but they are always very useful. But I'm really having a headache with the numbers, and I'll leave it to you now. Let me tell you about this double-entry bookkeeping! ”

Cheng Chu was silent, and the financial knowledge he had learned from Zhang Chao with a lot of geniuses was stuffed into Ma Zhou at once.

"Okay, I've learned."

"Well, you've learned?" It's only been half a day, Cheng Chumo asked in surprise.

"Well, I've learned it, this double-entry accounting method is really easy to use, concise and clear, Zhang Xiaolang is talented."

"Really learned? Then you check this general ledger and see if there is any problem? ”

Ma Zhou looked through the ledger with a smile, and after a meal, he looked up and said, "After reading it, there are several errors in this general ledger, which leads to the final general ledger not being correct, you see, here, here, and here, it is obviously wrong." ”

"We use double-entry accounting, and we can quickly reverse that the numbers in these places are wrong, and in fact they should be this number. Let's summarize it again with this new number, you see, is the general ledger right? ”

"Ouch, sure enough, I said that after a long day today, I always can't get it right, it turns out that the problem is here. Ouch, Mr. Ma is really superior. Cheng Chumo patted his sweaty head and smiled.

"I'm not a master, but this detailed ledger is very clear, and this double-entry accounting method is very easy to verify."

"Then I'll leave it to you." Cheng Chu couldn't wait to throw down the account book and left directly. A sixteen-year-old boy is willing to sit in the old cave all day long and make accounts for Zhang Chao.

Ma Zhou smiled disapprerovingly, moved his buttocks, and sat upright against the kang.

He was very satisfied with this account room, there was a warm kang, some steamed buns and snacks on the table, and a shell of hot water, which was enough.

The housekeeper also said a few polite words and left, and suddenly only Ma Zhou was left in the house.

Ma Zhou first poured a cup of boiling water, then picked up a yellow steamed bun that was still a little warm to eat, ate a few mouthfuls of steamed buns and drank saliva, and after eating four steamed buns, Ma Zhou stopped and stretched comfortably.

After wiping his mouth and hands, Ma Zhoucai once again set his eyes on the ledger.

Looking through the ledger book by book, there are account book names on the cover, and after flipping through it, he already has a count in his heart.

After opening the book and looking at it carefully, it took a long time for Ma Zhou to close the account book, sighed, and couldn't help but admire, I couldn't imagine that there were such smart people in the little countryside.

I think I'm Ma Zhouxiang boasted of being talented, but I didn't expect to meet an opponent in this countryside today.

This Zhang Sanlang is very good, and the Zhang family's industry is even more unexpected. The little Zhang family has made the industry so big in a short period of time.

There is a way to make money, and it is powerful.

From the account books he had just read, Ma Zhou already knew everything about the Zhang family's industry. Judging by the recent spending items on the ledger, the Zhang family is expanding at an accelerated pace.

"Alkali and soap are also the exclusive industries of the Zhang family, which is great."

Ma Zhou looked at the general ledger again, the account was originally in Zhang Chao's own hands, and he had borrowed it from Cheng Chumo to reconcile the accounts, and it was still here.

This account even indicates that behind the Zhang family's industry, there are actually five national princes such as Qin Qiong who have invested in the shares.

"Zhang Sanlang is shrewd, he took out half of the shares and gave them to the five princes, but he made these money-making industries of the Zhang family as stable as a mountain, and he was no longer afraid of being coveted by others."

Ma Zhou felt that Zhang Chao would indeed make money, but he was also a little too inclined to industry and commerce. Rural landlords should still be land-oriented.

However, he just saw that Zhang Chao had an expenditure to buy cattle, buying dozens of cattle at a time, and spending hundreds of yuan. In addition, the Zhang family also has an expenditure budget, which is to invite craftsmen to the Zhang family's thirteen fields to drill wells and make well trucks, which is also a large expenditure.

"It seems that Zhang Xiaolangjun does not blindly want to run industry and commerce, but uses industry and commerce to make money, and then uses this money to develop the land and agricultural products of the Zhang family."

Thinking of this, Ma Zhou couldn't help but slap his leg hard, this Zhang Sanlang, thinking about it carefully, was extremely frightened, I couldn't believe it, this was just a young country Tian Shelang.

If you just keep an eye on the land, you can live well with the Zhang family's 500 acres of land just by collecting rent. But it is not easy to think of greater development. But now Zhang Chao sells noodles and alkali soap, and also organizes people to repair stoves on the kang, making a lot of money, and at the same time, he also takes Zhangjiagou and nearby villagers to earn a lot of money and food in their free time.

This Zhang Saburo is interesting.

On the drying field over there, the three big fat pigs have all been killed, and the meat has been divided. Pieces of decomposed good meat are taken to the house, and when it is cold in winter, it will be fresh to hang it for tomorrow.

Standing on the lively drying field, Zhang Chao looked westward, and he could see the big ditch between the north and south plateaus.

There is only a little bit of water in the bathing ditch in winter, which looks like a jade belt from a distance.

On both sides of the ditch, there are all barren slopes and miscellaneous trees, and only a few of them have been cleared.

"What are you looking at?" Cheng Chumo, who finally got out of the account book, was holding a big barrel bone in his hand at this time, and he was gnawing happily, and he didn't have the image of the chief son of the Guogong Mansion at all, but this big bone was too delicious, and eating a big bone was only good to gnaw on with his hand like this.

If you hold chopsticks, you can't hold them at all.

"I'm looking at the bathing ditch, I'm looking at the barren slopes on both sides."

"What's so nice about a barren slope."

"It's beautiful." Zhang Chao replied with a smile, the bathing ditch in later generations was called Whale Ditch, and it also became a scenic spot, where a reservoir was built, a dam was blocked, and the bathing ditch became a scenic reservoir.

The mountains on both sides are also planted with large fields of cherries, walnuts, chestnuts, persimmons, etc.

Especially those cherries are quite famous, and the place where cherries are grown even has a nice name, Cherry Valley. When the cherries are ripe, many citizens of Xi'an rush here from Xi'an, and the family picks cherries in the mountains and travels happily.

The cherries picked by themselves on the mountain are very expensive, but the people of Xi'an like to come here to pick cherries, and the people of Xi'an have the opportunity to play, not only buy cherries. Merchants have made more profits, which can be described as a happy thing.

Zhang Chao has come to pick cherries before, and the cherries here are very good and very delicious.

"Chu Mo, what if I spent money to buy the barren slopes on both sides of the bathing ditch?"

Cheng Chumo gnawed on the big bones by himself, and replied while taking the time, "If you are full, you don't squander it so much when you have money, you can't reclaim a few acres of land if you buy those barren slopes, what do you do with it?" ”