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Ancient accounting methods didn't become relatively mature and well-developed until the mid-Tang Dynasty with the introduction of the four-pillar accounting system, which continued to evolve during the Song Dynasty. In the Han Dynasty, however, accounting mostly relied on simple ledger entries. While these text-based records could clearly show the sources and destinations of goods and money, their cumbersome and inconvenient nature often created opportunities for corruption.
Zhang Liao was troubled because the losses of military equipment and supplies had noticeably increased recently. Despite his efforts to audit the accounts, he couldn't pinpoint where the discrepancies were coming from. This led him to think of Fei Qian, who was known for his expertise, and he decided to seek his help.
Zhang Liao complained bitterly: "Ziyuan, do you know that in less than ten days, nearly 1,200 hu of military rations were consumed? That's almost a month's worth! I know there's a problem, but I just can't figure out where the discrepancies are..."
Consuming 1,200 hu of grain in less than ten days for nearly a thousand men was indeed excessive. Normally, the amount should be around 400 to 500 hu.
The Han Dynasty military operated on a quota system to some extent. Once the Shaofu and the armory allocated a fixed amount of military provisions and equipment to a unit's commander, all expenses had to be covered within that quota. If the commander overspent and exhausted the resources prematurely, they would have to figure out how to cover the shortfall themselves.
This was why Zhang Liao was so anxious. If things continued this way, he would run out of provisions long before the end of the month. He would either lose his position or have to cover the expenses out of his own pocket. But with nearly a thousand men under his command, how could he possibly afford to do that?
Although Fei Qian wasn't a professional accountant, he had experience managing his monthly salary and expenses in his previous life, carefully calculating debts and expenditures to avoid defaulting on his mortgage or running out of money by the end of the month. So, he had a basic understanding of accounting.
After listening to Zhang Liao's troubles, Fei Qian laughed and assured him that it wasn't a big deal.
While auditing wasn't Fei Qian's specialty, he had seen his fair share of fraudulent accounts in his past life. Moreover, the Han Dynasty's text-based ledger system was quite primitive. Introducing double-entry bookkeeping might be too advanced for the time, so Fei Qian decided to teach Zhang Liao a more straightforward auditing method.
Fei Qian asked Uncle Fu to bring paper and brushes. He divided the paper into four sections, labeling them "Old Balance," "New Receipts," "Expenditures," and "Current Balance." He explained the meaning of each section to Zhang Liao and told him to categorize every transaction in the ledger accordingly. By adding the old balance to the new receipts and subtracting the expenditures, the result should match the current balance. If there was a discrepancy, it would indicate that someone had tampered with the accounts.
Fei Qian's casual explanation opened Zhang Liao's eyes. Seeing Fei Qian so freely share this method moved Zhang Liao deeply. After all, anyone who mastered this technique could easily secure a position as an accountant for a major merchant family. If kept secret, it could even become a family treasure for generating wealth.
Truly, he was a disciple of the great mathematician Liu Hong!
Zhang Liao was utterly impressed. A problem that had troubled him for so long was solved by Fei Qian in just a few moments! Moreover, Fei Qian hadn't asked for anything in return, generously sharing what could be considered a priceless accounting secret. This was no small favor...
Zhang Liao solemnly stored the paper with the four-pillar accounting method and stood up to bow deeply to Fei Qian, saying, "Thank you, Ziyuan, for teaching me this method. I will keep it safe and never share it without your permission."
In the Han Dynasty, knowledge was precious. Many things were like a thin veil—visible but untouchable to those who didn't understand. Knowledge often helped people pierce through that veil.
Zhang Liao had initially only hoped for Fei Qian's help in auditing the accounts. After all, knowledge was invaluable, and he hadn't dared to expect Fei Qian to teach him the method. There was a world of difference between giving someone a fish and teaching them how to fish.
Zhang Liao's solemn gratitude stemmed from this understanding. After all, even a single book on the market could cost over a hundred gold pieces, and such books were often priceless. By teaching him this method, Fei Qian had essentially given him a technique worth a thousand gold pieces...
Fei Qian, however, hadn't thought much of it. For one, the four-pillar accounting method was still relatively primitive. Secondly, he was lazy and figured it would be easier to teach Zhang Liao how to audit the accounts himself.
Seeing Zhang Liao's grand gesture, Fei Qian quickly sidestepped and helped him up, saying, "It's just a small matter, Brother Wenyuan. Why make such a fuss? Besides, if you're in trouble, how could I just stand by and do nothing?"
Zhang Liao, moved by Fei Qian's humility and refusal to accept his gratitude, thought to himself, 'No wonder Lü Bu has always spoken so highly of Ziyuan. He truly is someone worth befriending. I'll remember this kindness and repay it when the opportunity arises.'
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Meanwhile, Dong Zhuo's residence was still a scene of revelry, with music, dancing, and indulgence.
When Li Ru arrived, he saw Dong Zhuo feasting and enjoying a dance performance by a group of courtesans in the main hall. Without a word, Li Ru entered, found a seat, and asked a servant to bring him some food. He then began eating heartily.
At first, Dong Zhuo thought Li Ru had come to admonish him. But when he saw Li Ru sit down and start eating without saying a word, he grew curious. Leaning over, he asked, "Wenyou, why are you so hungry?"
Li Ru swallowed a mouthful of meat, wiped his mouth, and replied, "Prime Minister, today we have food, but tomorrow's meal is uncertain. So, I'm eating while I can."
Dong Zhuo burst into laughter, saying, "Wen You, you're such a joker. How could we possibly run out of food tomorrow..."
Halfway through his sentence, Dong Zhuo's smile faded, and his face hardened. He glared at Li Ru and asked, "...Is someone causing trouble again?"
To be honest, Dong Zhuo was getting fed up with these constant disturbances. Couldn't he catch a break? Just after becoming Prime Minister, someone had attempted to kidnap the emperor, slapping him in the face. Now, just as he was trying to relax, Li Ru's cryptic words suggested more trouble. Did these people think his Xiliang cavalry was made of clay?
"While there's no rebellion yet, it's not far off..." Li Ru pulled out a piece of paper with the "Dong Flees" song written on it and handed it to Dong Zhuo. "This song has spread throughout the capital almost overnight..."
Dong Zhuo quickly scanned the lyrics, his face twitching with anger. His eyes widened as he roared, "Who spread this? How dare they!"
Li Ru explained, "This song couldn't have been composed by ordinary folk. Someone must have orchestrated it. I've already sent people to investigate, but if we find the culprit, how does the Prime Minister wish to handle them?"—Li Ru's meaning was clear. The composer of this song was no ordinary person. They were either a member of the court or a scholar-official in the opposition. Dealing with such individuals would have far-reaching consequences, so he needed to know Dong Zhuo's stance and resolve.
"Execute them all!" Dong Zhuo replied without hesitation. These people were too audacious. They needed to learn how sharp the Dong family's blades were.
"Understood!" Li Ru bowed slightly, feeling somewhat relieved as he accepted the order and left.
After Li Ru departed, Dong Zhuo's anger hadn't subsided. He sat on his seat, grumbling.
A courtesan who had recently gained Dong Zhuo's favor cautiously approached and said in a soft, coquettish voice, "Prime Minister, please calm down. Why bother with those vulgar people and their trivial matters? Let me perform a dance for you, shall I?"
Dong Zhuo's bloodshot eyes turned to her. "Vulgar people? Trivial matters? Who do you think you are, daring to comment on state affairs? Guards! Drag her out and beat her to death!"
With that, he flicked his sleeve, ignoring the courtesan's desperate pleas as she was dragged away, and retreated to his inner chambers.