The house is ancient, and was taken home by a rough man and spoiled

Chapter 359: Teaching Shen Fengshou to Do Accounts

According to the time calculation, the Princess Protector of the Nation would arrive soon, but five days passed and there was still no sign of her.

During this period, Ye Jingxue came several times. She was very worried, so she sent people to the capital to meet him.

Although she had not received confirmation from her aunt, Ye Jingxue had already completely treated Xiao Yue'er as her niece, and would bring Xiao Yue'er and Xiao Yunyi to her farm to play every now and then.

There was a pond on the farm where one could fish and catch shrimps. There were also a few ponies, and the two children were happy to go there.

That day, Ye Jingxue came to pick up the children again, and Su Wanwan went to the workshop.

The workshop has been in operation for a whole month. Today is a good day to pay salaries, so of course she has to go to the Finance Department first to help with the calculations.

Shen Yuan really found an accountant who was good at accounting and bought the house directly. The man's surname was Zhang, he was in his thirties and had a miserable life.

Master Zhang came from a county in the north that was hit by severe drought. Everyone in his family died, so he fled to Tongxu County. He didn't want to go back alone, so he thought about finding a job as an accountant.

Who knew that after searching for a long time, it turned out that the accounting work was mostly done by relatives, or those employers would only feel at ease if there was someone in the family who did it.

He was all alone and no one was willing to employ him unless they signed a contract to sell him.

Uncle Zhang looked very honest and had experience as an accountant. After he came, he looked at the account book she made and found it easy to understand. In the past few days, he even re-recorded it using the model inherent in this era so that the government could come to check the accounts.

Su Wanwan is here to teach them two forms today.

After teaching them, Shen Fengshou will be responsible for recording the accounts according to the loan method she taught, and Uncle Zhang will be responsible for recording the accounts according to the method of that era.

The two sets of accounts can be compared by both parties, and it is not easy to make mistakes.

She will just need to look at the income statement and balance sheet at the end of the month.

She had already drawn up the forms, and according to the account book, she quickly filled in the figures.

Uncle Zhang was not very familiar with these Arabic numerals and looked very struggling, but Shen Fengshou was very familiar with them and silently memorized what number to fill in each blank.

This income statement is clear at a glance, and you can see this month's revenue and costs, as well as the final profit, and even the taxes that need to be paid.

Although the workshop was located in the village, it still had to pay taxes. Taxes in ancient times were not low, but fortunately the tax items were simple.

Unlike modern times, there are only five major types of taxes, such as turnover tax, income tax, behavior tax, etc. Each tax type has a bunch of tax items. Each tax item has different regulations for different industries. Just for the tax item, you need to find a professional to handle it.

Here, although the tax rate is not low, it is not divided into so many categories. You only have to pay a commercial tax.

And it is levied based on the transaction amount, which is the monthly income.

Both the buyer and the seller have to pay this tax.

However, the tax is quite high, a total of 4% of the income and 1% from the buyer.

This is revenue, not profit.

This number may not seem high, but it is actually very high when converted into profit. After all, not every income is profitable. In case you lose money, you have to pay taxes according to the proportion of income.

Su Wanwan didn't know how the tax was regulated in history. This is how it is regulated here. When she got the account statements, she found that almost 40% of the profits were given to the government.

From this perspective, the tax is quite high.

But think about it nowadays, with so many tax items, the tax revenue is actually not low. It seems that it has been the same since ancient times, and the saying that a harsh government is more ferocious than a tiger is not in vain.

The profit in the first month was one hundred and twenty taels, net profit!

Su Wanwan was quite satisfied with this number.

After all, it was only the first month, the company’s reputation had not yet been established, and some unsold goods were piled up in the warehouse.

Shen Fengshou opened his mouth in shock.

He was still a child after all, and he stared at his young aunt in disbelief.

Do you have so much money?

Why does he feel that there is not so much money in the account?

He ran to the drawer and saw only a few dozen taels of silver.

Uncle Zhang used to work in a workshop, but he was also shocked by this number.

He couldn't understand the table, but he had his own accounts, so he just started calculating on an abacus.

Here, Shen Fengshou still asked the question in his mind. He did not doubt that the numbers were wrong, but the more he thought about it, the more confused he became. Where did the profit go?

He didn't steal a penny, so why doesn't he have less than 120 taels of silver?

"Aunt, why don't I have one hundred and twenty taels here?"

Seeing the child's bitter face, Su Wanwan couldn't help but laugh and took out the second form.

Balance sheet.

"Look, the inventory is taking up capital. We still have soybeans in our warehouse, and we haven't sold out all the bean curd sticks. There are also semi-finished products in the kang room, which all cost money."

Although her explanation was simple and easy, Shen Fengshou still found it difficult to digest. He tilted his head and thought for a long time.

Uncle Zhang on the side was calculating and said with a smile:

"The child is still young and has only been exposed to it for a short time. When I first learned it, it took me nearly a year to barely understand it."

After saying this, Uncle Zhang finished the calculation and found that the numbers were correct.

He really admired Su Wanwan, his eyes were full of admiration.

The lady was not very old, but she knew more than him, an old accountant. Although he did not recognize the numbers on the form, he knew the words, so it was very clear at a glance when he filled it out.

According to the current tax policy, even if some workshops keep regular accounts, they rarely know intuitively how much money they have earned and where the money has been used.

Some workshops even discovered after a few months that they were losing money.

"I seem to understand, but I don't quite understand. Uncle Zhang, please teach me later."

Shen Fengshou really likes to settle accounts, and he likes it more and more. He is very diligent and studious.

"Well, you have to teach me those numbers, too, young sir."

Although Uncle Zhang still feels a little uncomfortable about selling his body, after being here for a few days, he finds the atmosphere here is much better than that of the previous workshop. Besides, the boss and his wife are both nice, so he has come to like his current life.

Especially since the lady had such great accounting skills and was willing to teach him, he was completely convinced following such a master.

I was even glad that I finally decided to sell myself and happened to meet the right owner.

Not too early, not too late, just right.

Shen Fengshou scratched his head embarrassedly. He felt uncomfortable being called "little gentleman" by an adult.

"You will learn from each other in the future. By the way, take out 30% as bonuses. According to the standards set at the beginning, find Sister Yulin and distribute them according to the assessment scores. Give them all out. This part of the money will also be included in the salary cost in the future."

After modifying the report and deducting this bonus, the workshop's net profit for the first month was 80 taels.

I was able to make money in the first month, and I was able to support so many people and pay them so much salary. I felt satisfied.

Su Wanwan breathed a sigh of relief, believing that the business would get better and better in the future.

Li Yulin is in charge of the General Office. She keeps records of every mistake and error, including those done well.

It's not that formal. The workers' bonus base is divided into three levels. Those who make mistakes get the least, and those who do a good job get the most.

When Shen Fengshou heard this, he was also happy. Thirty percent, if it was divided this way, everyone could get a lot more.

Moreover, he can make money, and a lot of it!