Bringing the Railway to Daming

Chapter 112: Talking about the Guo Heng case and arranging the prince [Please subscribe]

"What is double-entry bookkeeping? As the name suggests, every transaction is recorded in at least two different accounts."

"For example, in double-entry bookkeeping, transactions are recorded in separate debit and credit accounts, and must follow the rule that 'every debit must have a credit, and the debits and credits must be equal.'"

Having said that, Liu Kuan glanced at Su Caiwei before continuing, "There are three types of double-entry bookkeeping that I know of: debit and credit bookkeeping, receipt and payment bookkeeping, and increase and decrease bookkeeping."

"The double-entry bookkeeping system was originally used for borrowing and lending, but it can also be used for other purposes. As for how to adapt it, I will explain it later."

"The payment and receipt accounting system is often used by businesses, workshops, and other units that have transactions with the outside world. It is the most convenient for merchants to do business."

"As for the increase-and-decrease accounting method, it's primarily used for asset management. For example, the four-pillar inventory method used by Steward Su is a form of increase-and-decrease accounting..."

As soon as Su Caiwei heard Liu Kuan talking about the debit and credit accounting method, she felt something was wrong.

At this time, when Liu Kuan said that the four-column inventory method she used was one of the double-entry bookkeeping methods, she couldn't help but feel a little disappointed.

However, she did not stop attending classes because of this. Instead, she planned to learn the debit and credit accounting method and the receipt and payment accounting method, and then see if there was any difference between the increase and decrease accounting method taught by Liu Kuan and the four-pillar inventory method.

Speaking of which, Liu Kuan didn't know much about accounting before. The reason he was able to give "accounting lessons" to the servants in the mansion was because he had a girlfriend who majored in accounting, and he learned a little from what he heard and saw.

Because of his amateurism, he had not realized that the four-pillar bookkeeping method was actually the double-entry bookkeeping method.

Fortunately, most of the people attending the lecture were servants in the mansion, so even if someone came to their senses, they would not dare to laugh at him as the "master".

Since they didn't know much about bookkeeping, Liu Kuan briefly explained a few bookkeeping methods and then said, "Ms. Su is an expert in this area. If you still have any questions about double-entry bookkeeping, you can find time to ask her."

"Okay, that's all for today. Everyone go back and review the class content and then have a rest."

Liu Kuan did not give the "students" a chance to ask questions. He sent them away after he finished speaking and took Zhu Huilan and others back to the Central Courtyard.

Su Caiwei followed.

After following him to the side hall, she said, "Master, I just thought that if we use Arabic numerals to record accounts, it will be very easy to tamper with them. It would be better to use Chinese characters as a supplement."

Liu Kuan slapped his forehead when he heard this.

"If you hadn't reminded me, I would have almost forgotten that Arabic numerals really can't be used alone for accounting. I also have a set of capital numerals here, and I'll teach you right away."

After Liu Kuan finished speaking, he took the paper and pen that Zhu Huilan had just used for class and began to write the capital numbers of later generations on it.

Su Caiwei watched for two or three breaths, then hesitated to speak.

At this time, Zhu Huilan spoke up, "It seems that these capital numbers written by my husband already exist."

"Ah?" Liu Kuan looked up, his face full of surprise. "Is it available now?"

He vaguely remembered that capital numbers seemed to be invented by Lao Zhu?
Why did Lao Zhu invent capital numbers?

By the way, the Guo Huan case.

So he asked, "Do you know about the Guo Huan case?"

Guo Huan case?
Zhu Huilan and Su Caiwei both looked confused.

Seeing this, Liu Kuan knew that the Guo Huan case had not yet happened.

"Since the Guo Huan case never happened, how come there are capital numbers?"

Unable to figure it out, he simply asked directly: "When did capital numbers appear?"

Su Caiwei, receiving a hint from Zhu Huilan, said, "Master, it is said that capital numbers were invented by Empress Wu to prevent corrupt officials from tampering with the accounts."

"However, during Empress Wu's time, there were only 1, 2, and 3 capital numerals, not 4, 5, and 6 as you have written."

"Also, only a few people know how to use the 1, 2, and 3-character system invented by Empress Wu Zetian to keep accounts. Most people still use the common Chinese characters 一, 二, and 三."

Hearing this, Liu Kuan suddenly realized.

Obviously he remembered it wrong - although the special number 壹贰叁 was invented in the Tang Dynasty, it was not popular until the early Ming Dynasty due to various reasons. Even Zhu Yuanzhang did not know the existence and use of these three words.

It was only after the Guo Huan case occurred that Lao Zhu paid attention to this matter.

Inspired by the number "一贰三" from the Wu Zetian period, he developed the remaining seven uppercase numbers and promoted the method of "uppercase number accounting to prevent tampering" throughout the country.

"It's not easy for Old Zhu to be deceived by a termite like Guo Huan. Since the Guo Huan case hasn't happened yet, tell Old Zhu tomorrow."

"By the way, if the Empty Seal Case, one of the four major cases of the Hongwu era, hadn't happened, you could also tell Old Zhu about it."

"As for the Lan Yu case, there is no rush."

After coming to his senses, Liu Kuan exchanged a few words with Su Caiwei about accounting and then let her go.

He then ordered Xia He and other maids to make preparations. He wanted to take a bath, but he wanted to rest early with Zhu Huilan tonight.

···
···
The next morning.

Liu Kuan said something to Su Quan, left early again, and went to the palace to meet the emperor.

When he arrived at Fengxian Hall, he saw Zhu Biao was also there, so he saluted to Old Zhu and Little Zhu in turn.

The ceremony is over.

Liu Kuan said directly: "Your Majesty, I was teaching this servant to keep accounts in the palace last night, and suddenly I remembered something."

Zhu Yuanzhang asked with great interest, "What's the matter?"

"Guo Huan's corruption case!"

Guo Huan?

Old Zhu and Little Zhu frowned together.

Then Lao Zhu said, "Tell me in detail."

Liu Kuan said, "I don't remember the details, but I only know that around the end of the Hongwu reign, Your Majesty suspected the Minister of Revenue, Guo Huan, of corruption and ordered a thorough investigation."

"I didn't know until I checked. I was shocked. It turns out Guo Huan was not only corrupt himself, but he also had many accomplices."

"This group tampered with the accounts of the Ministry of Revenue and other departments at all levels, unknowingly embezzling a large amount of money and grain, and even swallowing up local taxes." "This case also implicates officials from other departments, including the top ministers and vice ministers."

"Your Majesty was furious and severely punished all officials involved in the case, executing many officials and exiling many others. This is why it is known as one of the major cases of the Hongwu period."

After hearing this, Zhu Yuanzhang and Zhu Biao both looked serious.

Zhu Yuanzhang said, "There is no one named Guo Huan among the assistant ministers of the Ministry of Revenue. However, there is a Guo Huan among the deputy ministers, but I don't know if he is the one you are talking about."

Liu Kuan felt that it was probably true, but he did not say anything.

Zhu Yuanzhang continued, "We will send someone to secretly investigate Guo Huan. Can you first tell me what happened with the tampering of the accounts?"

Liu Kuan said, "Your Majesty, it's likely that many of the court's accounts use the common Chinese characters 一二三 instead of the capital numeral 壹贰叁."

"Capital numbers?"

"Old Zhu still doesn't know the existence of capital numbers."

With a sigh in his heart, Liu Kuan borrowed paper and pen and wrote down the ten capital numbers of later generations.

When Zhu Yuanzhang saw it, he said, "In light of the Guo Huan case, Your Majesty, referring to Empress Wu's 'One Two Three', established these ten capital numbers and promoted them throughout the country, becoming one of Your Majesty's achievements praised by future generations."

Hearing that he was praised by future generations, Lao Zhu finally felt a little better.

Thinking about it again, now that he knew about the Guo Huan case in advance, he could dig out these termites earlier, which could reduce the country's losses. It was also a good thing, and his mood completely turned from gloomy to sunny.

However, after thinking about it, he asked, "Does the Guo Huan case really involve many officials from other departments?"

Liu Kuan didn't know why Zhu Yuanzhang asked about this again, but he still replied, "I remember that this is what is recorded in history."

Zhu Yuanzhang nodded slightly, but said, "Keep this matter secret for now. We will have the Jinyiwei secretly investigate everything and bring these termites to justice."

"Also, it's time to submit your memorial regarding the reform of the six ministries. The six ministries have been around for nearly a thousand years, and even for us, it's not easy to overhaul their regulations. Now that we have the Guo Huan case, we can seize the opportunity and avoid some people making noise."

After hearing this, Liu Kuan really wanted to give Zhu Yuanzhang a thumbs up.

"As expected of you, Old Zhu. Holding the knife handle, you could have used force, but you chose to seize the opportunity and take advantage of the situation to reduce resistance."

'I finally learned it.'

"The minister obeys the order."

After Liu Kuan agreed to this matter, he prepared to leave.

As for the empty seal case, he had asked Su Quan about it in the morning. That happened in the ninth year of Hongwu, so there was no need to mention it again.

However, before he could leave, he heard Lao Zhu say, "After listening to you talk about educating your children yesterday, my sister and I reflected on it and felt that we were indeed too strict with our children in the past."

"But at the same time, we didn't train our children enough, and we weren't willing to let them suffer. That's why bad things happened to the eighth and tenth children, and most of the other children were useless."

"So, we're thinking about how to give the children less restrictions, more hardships, and better training. Do you have any good suggestions?"

Liu Kuan felt embarrassed after hearing this.

"Suggesting that the princes suffer?"

"If those dragon sons find out about this, they'll blame me, right?"

Liu Kuan didn't want to speak.

But Old Zhu was staring at him intently, and if he didn't offer one or two useful suggestions, Old Zhu would probably not let him go.

After thinking for a moment, Liu Kuan said, "Your Majesty, I have no children and no experience in raising them. I can only offer two rough suggestions based on the insights of later generations."

"First, if we want to relax our children's constraints without letting them become overly indulgent, we must emphasize rewards and punishments. And we must remember that rewards are far more important than punishments."

"Secondly, it allows the princes to truly experience the lives of ordinary people, even the hardships faced by the poor."

"Only in this way can they understand the difficulty of ordinary people's lives, the preciousness of a wealthy life, and the importance of maintaining the Ming Dynasty."

Zhu Yuanzhang nodded slightly and asked, "Is there anything else?"

"For now, I can only think of these two points."

"Well, you can leave now."

···
Another day passed.

morning.

Liu Kuan came to the main hall again with the lesson plan and a bag of experimental equipment to attend the science class.

When Liu Kuan entered the main hall and took a look, he almost thought he had come to the wrong place.

The princes and young masters who were originally dressed in gorgeous clothes were gone, and between the tables and chairs were children wearing coarse clothes.

After a closer look, I found that they were still the same students.

In addition, Liu Kuan keenly discovered that most of the children looked sad and not in high spirits.

Some people even had cigarette ash on their faces and held their lips together.

It was none other than Zhu Tan, the smartest student in the class.

Seeing this, Liu Kuan couldn't help but ask Zhu Xiongying, who was also dressed in coarse cloth, "What's wrong with you? Why are you all dressed like this?"

Zhu Xiongying stood up and saluted, saying, "Teacher, this is the arrangement of the Emperor."

"Oh?" Liu Kuan piqued his interest. "Could you please tell me about His Majesty's arrangements?"

　Second update.

　　The title is wrong. Guo Huan is not Guo Heng. If I can't change it, forget it.

　　Good night~
　　
　
(End of this chapter)