Carefree Prince In Tang Dynasty

This summer, the newly established Tang Dynasty encountered a severe drought. Li Shimin transferred a batch of money and food from the already insufficient treasury to support Qianzhong Road, where the drought was the worst, to relieve its urgent needs. However, there are rumors that the governor of Qianzhou has been corrupted and deducted part of the life-saving money and food.

Li Shimin was furious and immediately ordered a thorough investigation of the matter. Dong Gui, Minister of the Ministry of Officials, was the official in charge of this matter. It took him less than a month to hand in an answer sheet that made Li Shimin quite satisfied. Li Shimin was planning to reward him in the future, but he didn't expect Li Xin to say that it only takes three days to check the account. This kind of playful attitude made Li Shimin very angry.

Seeing that Li Shimin was really angry, Li Xin quickly and honestly explained in order to prevent himself from being punished for a while: "Your Majesty doesn't know something. I keep accounts in the Tang Dynasty, ranging from a shop or a firm to a state's money and food." , using a single-entry bookkeeping method that records entry and exit one by one."

After listening to Li Xin's words, Li Shimin seemed to be a bit famous, and he didn't criticize others casually, so he calmed down a bit and asked, "And then? You said this is called single-entry bookkeeping, what's the problem? "

"Well." Li Xin explained, "This accounting method is messy and difficult to thoroughly investigate, so it gave the officials below an opportunity. As long as a new accounting method is adopted, all accounts can be seen at a glance. Reduce the difficulty of checking accounts. According to my estimation, if all these accounts are sorted out according to this new accounting method, it will be clear in three or two days."

Li Shimin looked at Li Xin suspiciously, and said, "Is there such a thing?"

Li Dao: "Of course. If Your Majesty doesn't believe me, I can demonstrate it to Your Majesty right now."

Li Shimin didn't say a word, it was a tacit consent.

The servant sent a few blank papers with great insight. Li Xin took the pen on the table, dipped it in the ink, and carefully sorted it out against the original account in his hand.

"What kind of writing is this?" Li Shimin asked, pointing to the Arabic numerals written by Li Xin on the paper.

Li Xin replied casually: "This is a number from Dashi. I found that it is easier to write and calculate than the numbers of our Tang Dynasty, so I learned it."

Dashi is the old city of Arabia. By the way, Arabic numerals were not actually invented by the Arabs. According to the textual research of later generations, the Indians should have invented numbers first, and then they were learned by the Arabs, and spread to all parts of the world with the trading activities of the Arab merchants. Therefore, it is called Arabic numerals.

Li Shimin had never seen such a Dashi script, and wanted to ask what it was about, how it should be used, and what advantages it had. But seeing Li Xin's concentrated expression, he also held back his mouth, lest Li Xin use this as an excuse and say that he disturbed him.

After nearly an hour, Li Xin finally sorted out the original account in his hand, and put it aside casually.

Li Shimin asked: "Okay?"

Li Xin shook his head and said, "I just used the double-entry bookkeeping method to sort out the accounts first, and now I'm about to start a thorough investigation."

Li Shimin said in a gentle tone: "Dong Gui took the officials of the household department to check the accounts, and it took ten days without re-copying, let alone if you check the accounts like this, you have to re-copy every account, which takes only one hour. There will be more, how can there be less? Seeing that you really have something to say, and you are not talking about it, I will not hit you this time. In the future, you must be cautious in your words and deeds."

Li Xin smiled and said, "Your Majesty, why don't you wait patiently for me for a while?"

Li Shimin frowned, secretly thinking that he planned to let Li Xin go this time, why is Li Xin still relentless? Could it be that he really thought that he could check the accounts that three officials took ten days to check in three days?

He was a little angry and said, "Okay, then I'll wait. I want to see what you can find out!"

Li Shimin had already decided that if Li Xin didn't find out anything for a while, or if it took too long, he must be beaten severely so that he could remember.

Li Xin smiled, did not speak, and once again lowered his head to write and calculate.

Two quarters of an hour later, Li Shimin saw that it was almost lunch time, so he planned to order his servant to pass the meal to the imperial dining room. He reckoned that Li Xin wouldn't be able to check the account for a while, so it's better to wait until after dinner.

Unexpectedly, Li Xin put down his pen suddenly, stretched his waist long and said, "Finally, it's over!"

Li Shimin frowned and said: "So fast? Then tell me, what is the result? Don't think that you can fool it casually. Dong Gui has clearly accounted for every account here. If it doesn't match, Watch your skin carefully!"

Li Xin smiled and picked up the paper full of characters in front of him, coughed lightly twice, and read seriously: "The first year of Zhenguan, in February, the tax income is 123,700 guan."

Of course, it is impossible to only investigate the accounts of this summer in the investigation of corruption cases. In fact, the twenty-odd accounts brought by the servant recorded the financial situation of Qianzhou in the past three years. The book that Li Xin took out recorded part of Qianzhou's finances last spring.

While listening to Li Xin's report, Li Shimin opened another memorial from Dong Gui. The one I showed Li Xin just now was the impeachment memorial presented by Dong Gui this morning. The copy that Li Shimin is opening now is the memorial report on the investigation situation that Dong Gui had submitted before. It made a summary of each account, so that His Majesty Li Er, who read this memorial, can understand the situation of Qianzhou. I know the situation well.

Soon, Li Xinxin finished his result, looked at Li Shimin quite confidently, and said, "How is it? Is it consistent with Mr. Dong's result? If not, I will do the calculation again. Either he made a mistake or I made a mistake. Already." At first, I wanted to be more certain, but Li Xin was still afraid that he might make a mistake in copying or calculating, so he had some reservations.

Li Shimin closed the memorial in his hand, silently took the piece of paper in Li Xin's hand, read it again and again, but found that he couldn't understand it at all.

Seeing Li Shimin's reaction, Li Xin knew that he should be doing well, so he breathed a sigh of relief.

Li Shimin put down the piece of paper in his hand, and said, "What kind of double-entry accounting method combined with Dashi characters is so powerful? Where did you learn these strange things?"

It took an hour to copy the accounts, but it only took two quarters of an hour to calculate the results. There are a total of 24 accounts here, and it takes two days to reorganize them, but it only takes less than one day to calculate the results. Li Xin said that the calculation can be done in three days, which is actually true ? This is still the result of him alone, if two more people help him to sort out the accounts, wouldn't it be

Li Shimin was a little shocked.