Chapter 9: Accounting Methods and Printing Technology

Wei Yan nodded repeatedly and waved his hand, saying: "A Feng's words are reasonable. You all should act quickly. If feasible, then A Ba will immediately take charge of this matter. If you need anything, just let me know. The Chancellor is about to arrive, and time is of the essence; the sooner it is settled, the better."

Wei Ba laughed and said, "Even if my accounting method is not comprehensive, it must be several times better than your simple ledger, right?" Wei Feng, being more experienced, pondered for a moment and replied with a smile, "Father, this is quite simple. We can make it happen by inviting Mr. Li, the chief bookkeeper, and the clerks from each department to discuss whether Ba Di's accounting method is applicable. They are all seasoned accountants well-versed in finances, so they should be able to discern right from wrong."

"The Art of War" and "Classic of Filial Piety" are both available in Nanzheng. I will bring them to you after I return. " Wei Yan snorted, heavily closed the account book, and casually threw it to the ground, shouting sternly: "What kind of chaotic accounts are these? Take them away and have them rewritten clearly before sending them back.

Wei Ba pondered for a while and suddenly said: "This account is difficult to verify. We can redesign a form and have them fill it out again; perhaps it will be more convenient."

Could it be that Wei Feng, out of caution, wanted them to conduct a re-examination? Just thinking about this made Cheng An's heart tighten

Upon seeing the expressions of this group, Wei Yan felt uncomfortable and wore a sullen face. Noticing this, Wei Feng quickly stepped forward to greet them, to prevent Wei Yan from offending anyone with his words.

The table?" Wei Feng paused for a moment, looking at Wei Ba in surprise. Wei Yan, who was drinking alone, also glanced at Wei Ba. Wei Ba smiled, picked up his chopsticks, and dipped them in the wine to draw a diagram on the table, explaining the format of the ledger from his memory. Upon hearing this, Wei Yan's eyes lit up, and he nodded repeatedly. However, Wei Feng expressed some concern, saying, "The method you mentioned is good, but where will we find so many tables in such a short time? The tables you described seem quite complicated; if we ask people to draw them one by one, I fear no one will be willing to do it." Wei Feng expressed some concern, saying, "The method you mentioned is good, but where will we find so many tables in such a short time? The tables you described seem quite complicated; if we ask people to draw them one by one, I fear no one will be willing to do it."

What book? Which book?

Although there is no oil printing machine, it is not difficult to carve a plate. Wei Ba suddenly thought of woodblock printing. As the initial stage of printing technology, woodblock printing is relatively primitive compared to the later movable type printing, but it has been in use for a particularly long time. Even into the twenty-first century, many items still require woodblock printing, such as the printing of New Year paintings, which is still done in color printing. During his travels in the ancient city of Yangzhou, Wei Ba visited the woodblock printing museum and, driven by his instinct as a technician, he had previously learned about this time-honored technique.

Wei Ba remained silent. He understood that his father was using this as an opportunity to express disdain for Yang Yi. The Yang family was a prominent clan in Xiangyang, and their writings were undoubtedly impeccable. Many of the official documents sent from the Prime Minister's residence in Chengdu were penned by Yang Yi. Yang Yi likely intended to humiliate the Wei father and son, frequently inserting obscure allusions that infuriated his father.

"What do you need money for?" Wei Yan held a wine cup in one hand while flipping through the account book with the other, his sword-like brows slightly furrowed, appearing to be in a rather bad mood. Upon hearing Wei Ba's words, he did not turn around but casually asked a question.

I have not noticed anything amiss. The accounts are complex, and even if there were something wrong, it would be difficult to detect it immediately. Since all the esteemed gentlemen believe there is no issue, I certainly will not doubt it. However, the Prime Minister's military advisor, Yang Yi, is skilled in calculations. Just because we cannot see it does not mean he cannot, Mr. Cheng, would you agree?

Especially for us, being able to win battles is the foundation of our existence. What use is it to write well? I can still read and write official documents, just like some people who can't even recognize characters, yet they can still lead troops

Wei Feng let out a bitter laugh and said, "The accounts just sent by the Mianyang magistrate are complicated and mixed, making it difficult to clarify them at once, which is truly a headache." He glanced at his father, Wei Yan, who wore an angry expression, and whispered, "The Chancellor will be arriving soon, and Yang Yi will definitely come to inspect the accounts. If we cannot clarify the accounts in time, we will inevitably face his humiliation."

During the day, Wei Ba followed his father through the mountains and plains, observing the terrain and listening to his father's explanations about various landforms, how to arrange sentries, and set up camp. At night, he would review the map and revisit the knowledge he had learned during the day, making up for his military fundamentals. The days ahead were tense yet fulfilling for Wei Ba. His concerns regarding calligraphy and official documents gradually dissipated without him even realizing it. His father, Wei Yan, and his elder brother, Wei Feng, were not particularly learned individuals; their handwriting was only slightly more proficient than his, and their official documents were written in a simple and straightforward manner, lacking any literary flair. After comparing the official documents sent from Chengdu, even Wei Ba felt somewhat ashamed. Looking at the documents written by others, he realized what true classical Chinese looked like. The Wei father and son were indeed seen as uncultured and rough martial men, which was not entirely unfair.

Wei Feng hurriedly stepped forward to pick up the ledger, displaying a wry smile. Wei Yan turned his head and looked at Wei Ba: "Reading the 'Spring and Autumn Annals' allows one to understand the past and present; it would be good to read it when you have time. What is the use of the 'Book of Songs'? Why buy it?"

Not only did Wei Yan look displeased at these accounts, but even Wei Ba appeared somewhat dazed and confused. Just thinking about the thick stack of account books recently delivered by the Mianyang command made Wei Ba's temples throb violently. To clarify all these accounts before Yang Yi's arrival was nearly an impossible task. In other words, this time he was bound to be ridiculed by his rival Yang Yi.

Cheng An's white eyebrows twitched, and the corners of his mouth twitched as well, yet he remained silent. He understood Wei Feng's meaning. As the chief clerk of the Hanzhong Prefectural Office, he had represented Wei Yan multiple times to report to the Chancellor's Office. Yang Yi's cunning and shrewdness left a deep impression; although Yang Yi targeted Wei Yan, it was still Cheng An who faced the reprimand directly. Being scolded face-to-face by someone under forty was quite uncomfortable for a man of his age. Unfortunately, as Wei Feng said, Yang Yi was adept at calculations; he could spot any discrepancies in the accounts. Even someone as seasoned as Cheng An had to concede this point. He had reviewed all the account books and found no issues, but that did not mean Yang Yi would not be able to identify problems.

The chief scribe Cheng An is a prominent figure from the Nan Zheng family, nearing fifty years of age. He holds the position of the head of the clerks in the Hanzhong Prefectural Office, and even the proud Wei Yan regards him with a measure of caution. Upon hearing Wei Ba's words, the gazes of the others turned towards Cheng An, who naturally raised his head and cast a faint glance at Wei Feng: "We have reviewed it and found no issues. Could it be that General Shao has discerned something inappropriate?"

Wei Ba did not dare to point fingers at his father, but he could make suggestions. During a casual conversation after a meal, Wei Ba subtly put forward his request.

Those who are worse than me, of course, are unacceptable, but those who are better than me may not necessarily be useful. This reflects Wei Yan's current state of mind

This issue is not significant; I can prepare ten thousand pages of forms in two days, but I need to rewrite them with the respective counties for the charts and books

I would like to buy some books to read

Wei Yan, accompanied by his three sons, left the county seat of Nanzheng and arrived in Mianyang. His visit was not solely for the purpose of inspecting the various counties; the primary task was to prepare a campsite for the imminent arrival of Prime Minister Zhuge Liang and his large army. This time, Prime Minister Zhuge Liang was leading an army of over 100,000 troops to garrison in Hanzhong and launch a major northern expedition. It was essential to have a sufficiently large area for encampment. Mianyang is located on the northern bank of the Mian River, at the foot of the Yangping Mountain, and is situated at the far western edge of the Hanzhong Plain. To the north, it connects directly to the ancient road of Chencang, leading into Guanzhong; to the west, it provides access to Longyou; and to the south, it leads directly to Chengdu via the Jinniu Road. Thus, it is a strategic location in the western part of Hanzhong, making it the most suitable place for encampment.

Wei Yan acted swiftly and decisively, immediately summoning the various clerks accompanying him. These individuals had been busy all day and were now enjoying a rare moment of leisure; some of the older ones had already gone to bed to rest. Suddenly being called upon, they felt displeased, yet in front of Wei Yan, they dared not show any signs of discontent, standing silently in the hall with solemn expressions.

Wei Ba found it reasonable. If these ledgers were to be copied again, it would likely require several thousand pages. Relying on manual labor to draw them would be a task sufficient to make one faint. Alas, if only there were a copying machine, even a mimeograph would suffice; as long as a plate could be made, thousands of copies could be printed.

Reading the "Book of Songs" can enhance one's knowledge and also improve one's literary skills. Did not the Master say, "Words without elegance will not travel far, and actions without substance will not endure"

No wonder Father is in a bad mood

Wei Feng nudged Wei Ba with his elbow, signaling him to stop talking. "Recently, expenses have been tight, and buying books is not urgent at the moment; we can discuss it later."

Wei Ba's eyelids twitched slightly as he took the ledger, flipping through a few pages, and immediately felt overwhelmed. The ledgers were all in a running account format, meticulously recorded by date and time, with each entry noted down, culminating in a final result. Whether this result was accurate was known only to heaven. To verify it, one would have to recalculate the entire ledger from the beginning, ensuring that there were no errors along the way; otherwise, one would have to start all over again.

"Gentlemen, I appreciate your presence at this late hour, as there is a matter I wish to discuss with you all." Wei Feng pointed to the stack of account books and said, "These are the account books just sent from Mianyang; I trust you have all had a chance to review them. You are all seasoned members with many years of experience in management; I wonder what your thoughts are on this matter?"

"Nonsense!" Wei Yan spat, "Writing an article is meant to convey a message; what use is it to write beautifully? Just like these ledgers, it is essential to clearly record what items there are and how much inventory remains; that is the essence. If one cannot do this, it is mere nonsense, no matter how flowery the language may be, what good is it?"

Wei Ba nodded in understanding and glanced at the ledger in Wei Feng's hand: "What is this?"

The "Art of War" by Sun Tzu, as well as the "Classic of Filial Piety" and the "Spring and Autumn Annals"; if there are any funds left, then purchase some works like the "Book of Songs".

Wei Ba lowered his head, not daring to look at his father Wei Yan again, for he knew he had misspoken today. A few days ago, while reviewing official documents, he came across a report about the achievements of the governor of Zhangqiao, Ma Zhong, and inquired about him. It was then that he learned Ma Zhong had limited literacy, being somewhat of a semi-illiterate, while another general, Wang Ping, who had yet to gain significant fame, was completely illiterate, unable to recognize even the largest characters. The implication was that the Wei father and son, being able to read and write official documents with ease, could already be considered educated. Meanwhile, the other general, Wang Ping, who had yet to gain significant fame, was completely illiterate, unable to recognize even the largest characters. The implication was that the Wei father and son, being able to read and write official documents with ease, could already be considered educated.

Father, I would like some money

Wei Yan stroked his beard and pondered for a moment: "As long as it is a good idea, I am not afraid of them refusing to comply. What I am concerned about is whether your method might have any issues, attracting criticism and potentially giving others a handle to use against us"