It was already afternoon when Zhang Wei returned from the academy. When he returned to the room, he saw that Shi Qing was not there and had nothing to do, so he summoned a maid and asked, "Where has the eldest lady been?"

The maid said, "I don't know if I go back to my son-in-law, but most of the young ladies are working in the study at this time."

Zhang Wei nodded, then went downstairs to the study room. Sure enough, he saw someone inside vaguely, so he went forward and knocked on the door.

Shi Qing came out of Wen Qing and was in Zhongtian. She didn't sleep well last night and was a little sleepy, so she went back to her boudoir to make up for it. In the afternoon, she woke up slowly and remembered that the accounts for the past few days had not been processed, so she went to the study and picked up the account book to start reconciliation.

Holding the account book in his hand, he swept the accounts one by one, and fiddled with the calculations in his hand, Shi Qing was a little uneasy, feeling that these days it seemed like she was dreaming. Sometimes she remembered the carriage that day, her cheeks appeared rosy, sometimes she thought of the wedding, she sighed that she had married as a wife, sometimes she thought of making cakes together today, and smiled slightly. In short, there was always a figure in her heart that couldn't be gone. Shi Qing put down the account book in a little upset and asked Xiao E who had just brought tea from outside, saying, "Honey, are you back?"

Xiao E replied: "It should be that she hasn't come back yet. I just came from the room and didn't see my son-in-law."

Shi Qing continued to check the accounts, and it was estimated that the accounts were processed in one hour. This time it took an hour to process half of them. Shi Qing said irritably: "You can get some more refreshments for me."

"Yes, Miss, wait." Xiao E turned around and went out. Someone would knock on the door soon. Shi Qing thought it was Xiao E who was back, and said without raising her head: "Come in."

Shi Qing's voice came. Zhang Wei opened the door and saw that Shi Qing was reconciling accounts before the case, and he didn't say anything, so he found a chair and sat down by himself.

"Put the refreshments there, go to the main hall to see if your husband is back?" Shi Qing said while reconciling the accounts.

Zhang Weiqing asked whether he was back or not. He was a little surprised and walked quietly behind her and watched her check the accounts.

Shi Qing didn't hear Xiao E's response, and felt something was wrong. When she looked up, she saw Zhang Wei, and her face showed joy. She quickly calmed down and hurriedly covered her up and said, "Husband, when did you come back? I just said it was almost time for dinner. Let Xiao E go and see if you are back. You can sit for a while. After I read this account, we will go to have a meal."

Zhang Wei heard her explanation, and didn't think much about it, saying, "I just came back and saw that you were serious, so I didn't bother you. You are busy with yours. I'll see if it's okay?"

Seeing that Zhang Wei was not concerned, Shiqing let go of her cramped heart and said, "It's okay, you can learn how to check the accounts, and you can help me in the future."

For some reason, after Zhang Wei came back, Shi Qing felt as calm as water, and soon put her mind on the account to check.

Xiao E came back with the refreshment. Seeing the two of them concentrating on the accounts, she covered her mouth and smiled gently, quietly put down the refreshment and left out.

After Shi Qing calmed down, she quickly reconciled the accounts. Before she knew it, a book had been checked. Seeing Zhang Wei frowned beside her, she said proudly: "Husband doesn't understand? When I have time, I will teach you how to reconcile. Can you help me share a lot in the future?"

Zhang didn't read for a long time and realized that the account book was recorded according to the transaction sequence. He frowned and thought to himself: It's too troublesome to pile up the accounts, no wonder she spends a lot of time every day to reconcile accounts.

Zhang Wei was a sales manager in his previous life. Although he was not a professional accountant, he often needed to communicate with the accountant to confirm sales goals and sales situations. Although he had never done a few accounts, he had definitely seen countless of them.

So he replied: "If you reconcile the accounts like this, it will take a lot of time to check the accounts every day?"

Shiqing thought Zhang Wei didn't understand, so she explained: "Everyone who does business needs to check it personally, otherwise she won't know if she is bullied by the accountant. However, I don't check the accounts every day, so I won't be exhausted, just a daily random check."

Zhang Wei said: "Then you ask them to submit a report to you every month or weekly, and you will be able to grasp the overall situation. As for checking accounts, you will find a special account, which is only responsible for checking accounts and not interfering with others."

Shi Qing was stunned for a moment and said, "This is a solution. How can I solve the report?"

Zhang Wei briefly talked about two basic financial statement forms, namely the income statement and the cash flow statement, and only mentioned the simple manifestation form, allowing her to establish the table according to her needs and let the following accounts complete the statistics.

This is clear at a glance, without having to do everything yourself, you can more intuitively grasp the profit situation of each business, better make budget and profit goals, and sell non-performing assets with large capital flow but weak profits, and invest funds into excellent assets with more profits.

Each asset has a separate table, and then summarizes all asset statistics and one table, which greatly facilitates the coordination of each and the overall situation.

Shi Qing looked at him with a bright look in her eyes, nodding her head, forgetting her arrogantness, and praised: "This is a good idea. Although there are similar things now, they are not as detailed and intuitive as you said! This idea is so good! Husband, you are so amazing!"

Zhang Wei was praised by her and was a little happy, and continued, "I will teach you another kind of grass code. Now this grass code is too messy."

The abbreviation numbers have existed since ancient times and are called grass codes. Generally, one vertical represents 1, two vertical represents 2, three vertical represents 3, and X represents 4. When writing them together, you need to reverse them again, which is very troublesome.

Zhang Wei wrote all the Arabic numerals 0-9, asking Shiqing to remember them, and said: "This is a grass code, but when settlement accounts, you should mark them with normal words to avoid errors."

Shi Qing nodded. This kind of grass code is indeed more convenient and easy to remember, and it can only be regarded as a minor change and is not easy to use.

Zhang Wei continued: "And it is too troublesome to check your accounting method, and it is easy to omit it. It is also very easy to cheat. I will teach you a method that can comprehensively and clearly reflect the ins and outs of each account."

Shi Qing was a little surprised and said, "You can still make accounts? This is how accounts have been recorded since ancient times. How can there be any other way?"

Zhang Wei said: "Your accounting method is called a turnover account, also called a single accounting method. I will teach you a duplex accounting method, called a borrowing and credit accounting method. It is nothing more troublesome when the people below record it, but it will be much more convenient when you check the accounts."

Zhang Wei picked up a pen and drew a T-shaped shape on the white paper, writing assets on the left and liabilities on the right. Next, Zhang Wei explained the loan and credit accounting method in detail to Shi Qing. The accounting rules of the loan and credit accounting method can be summarized as: there must be loans, and loans must be equal.

When using the credit and accounting method to record accounts, for each account, you must record both the debits of one or several accounts, and the credits of another or several accounts must be recorded. This is "there must be credits when there is a debit"; the amount recorded by the debit on the account must be equal to the amount of the credit on the account, that is, "the debits must be equal."

The account recorded can be a similar account or a different account, but it must be two accounting directions. It cannot be recorded on both debits or credits.

After a simple explanation, Shi Qing's eyes were filled with excitement. After listening to it, she immediately understood the benefits of this accounting method. She could clearly understand the ins and outs of every amount of funds and even goods, and effectively prevented her from being greedy.

Shi Qing couldn't help but say this time: "Husband! This method is really amazing."

I thought to myself: I didn’t expect that although my husband looks frivolous, he can make cakes and read accounts. He must be a person with great knowledge and talent. Unfortunately, I have delayed my future. I will treat him better in the future.

-------------------------------------

Shi Qing was upset when she made the decision.

A figure keeps in mind;

Financial statements are integrated,

Double accounting is revealed.
Chapter completed!