Chapter 63 Rumors Are a Knife

Ancient bookkeeping did not mature and reach a relatively complete state until the four-pillar accounting method emerged in the mid-Tang Dynasty and finally took root in the Song Dynasty. During the Han Dynasty, however, simple chronological accounts were predominantly used. While such text-based ledgers could clearly show the sources and destinations of goods and silver, the cumbersome and inconvenient auditing process frequently provided corrupt elements with opportunities for embezzlement.

Zhang Liao had been troubled lately because the losses of military equipment and supplies had visibly increased, yet no matter how he audited the accounts, he could find no trace of the discrepancy. Remembering that someone named Fei Qian possessed such talents, he specifically came to seek his advice and assistance.

Zhang Liao said with deep grievance, "Brother Ziyuan, would you believe that in less than ten days, the rations alone have consumed nearly twelve hundred bushels? Normally, this should be a month's supply. I know clearly that there is a problem, but I simply cannot figure out where the discrepancy lies..."

For nearly a thousand men to consume twelve hundred bushels of grain in ten days was indeed excessive; a normal consumption would generally be between four hundred and five hundred bushels.

To a certain extent, the Han Dynasty army operated on a lump-sum contract system. Once the Directorate for Imperial Youths and the Armory allocated a fixed quota of rations and equipment to a unit commander, all expenses had to be covered within that amount. If the commander spent lavishly and exhausted the supplies prematurely, then sorry, he had to figure out the shortfall himself.

This was why Zhang Liao was so anxious. If things continued this way, before the end of the month—likely in just a few days—all the funds and grain would be depleted. Consequently, he would either lose his official post or have to cover the deficit out of his own pocket. But this was not for one or two people; it was nearly a thousand men. How could he possibly afford to pay for it himself?

Although Fei Qian was not a professional accountant, in later times he had to meticulously calculate his liabilities and expenditures every month to avoid failing to pay his mortgage or facing a diet of cold water at the end of the month. Therefore, he still understood some basic bookkeeping principles.

After listening to Zhang Liao's distress, Fei Qian laughed heartily and stated that it was no big deal.

Although auditing was not his profession, he had after all witnessed various fraudulent accounts in modern times. Moreover, the Han Dynasty currently used merely chronological text ledgers, which were extremely backward. Introducing the double-entry bookkeeping method might be far too advanced, so it would be safer to teach Zhang Liao a relatively sound audit method.

Fei Qian asked Uncle Fu to bring paper and brush, and directly divided the paper into four sections on which he wrote respectively: "Old Balance" (Jiu Guan), "New Receipts" (Xin Shou), "Disbursements" (Kai Chu), and "Actual Remainder" (Shi Zai). He explained the meaning of each section to Zhang Liao, telling him that he only needed to record every single incoming and outgoing entry from the chronological ledger into these four categories. Finally, taking the old balance, adding the new receipts, and subtracting the disbursements would equal the actual remainder, allowing one to check whether the accounts balanced. If there were any discrepancies, someone had undoubtedly tampered with them.

What Fei Qian wrote so casually opened up a whole new world for Zhang Liao. Seeing Fei Qian impart this method to him with complete indifference touched him deeply. He knew very well that anyone who mastered this set of methods could easily secure a position as an accountant in any major merchant firm, or even keep it a strict secret as an invaluable family heirloom for generating wealth.

Truly worthy of being a disciple of the mathematics master Liu Hong!

Zhang Liao felt boundless admiration in his heart. The problem that had plagued him for so long was resolved by Fei Qian in just a few strokes! Furthermore, Fei Qian asked for no conditions or exchanges, bestowing this peerless bookkeeping secret upon him without reservation. This favor was by no means small...

***

Zhang Liao solemnly put away the paper with the four-pillar accounting method drawn by Fei Qian, stepped away from his mat, bowed deeply with his hands cupped in front of his chest, and said, "Thank you, Brother Ziyuan, for imparting this method. Wenyuan will keep it safe and properly stored, and will never transmit it to outsiders without Ziyuan's permission!"

In the Han Dynasty, knowledge was precious. Many things were shrouded in a thin veil; to those who did not understand, the solution was right before their eyes yet remained intangible, whereas knowledge often helped people pierce through that very veil.

Initially, Zhang Liao had only hoped that Fei Qian could help him check the account books. After all, knowledge was priceless, and he had not dared to expect Fei Qian to teach him the method itself, knowing that giving a man a fish was entirely different from teaching him how to fish.

This was precisely why Zhang Liao expressed his gratitude so grandly. After all, any random book on the market was worth over a hundred pieces of gold, and most of those were priceless commodities without a market. For Fei Qian to pass this method on to him was no different from directly bestowing upon him a method worth thousands of gold...

In truth, Fei Qian had not considered matters to that extent. Firstly, the four-pillar bookkeeping method was still a relatively backward accounting system; secondly, he was simply lazy and preferred to teach Zhang Liao so he could audit the accounts himself, saving trouble.

Seeing Zhang Liao pay such grand respects, Fei Qian quickly stepped aside to decline the full bow, helped Zhang Liao up, and said, "It is merely a trivial matter, Brother Wenyuan, why take it to heart? Besides, since Brother Wenyuan is in trouble, how could I possibly sit by and do nothing?"

Seeing how modest Fei Qian was and how he refused to accept such heavy courtesy, Zhang Liao was deeply moved. He thought to himself: No wonder Fengxian has always been praising Ziyuan; he truly is someone worthy of deep friendship. Very well, I shall keep this favor in mind for now and repay it when the opportunity arises in the future.

***

Dong Zhuo's mansion remained a place of song, dance, extravagance, and debauchery.

When Li Ru arrived, he saw Dong Zhuo eating and drinking in the back hall while watching female entertainers dance gracefully. Without uttering a word, he walked into the hall, found a mat for himself, asked a maidservant to bring him a serving of food, and began to eat and drink as well.

When Dong Zhuo first noticed Li Ru, he assumed Li Ru had come to admonish him. Instead, he saw Li Ru sitting down without a word, devouring his food ravenously and eating on his own. Filled with curiosity, Dong Zhuo leaned forward and asked, "Why is Wenyou so hungry?"

Li Ru swallowed a mouthful of meat, wiped his mouth, and replied, "Reporting to the Prime Minister: today there is food, but tomorrow's food has no destination yet, hence I eat more."

Dong Zhuo laughed heartily and said, "Wenyou, you certainly know how to joke. How could there be no food tomorrow..."

***

Halfway through his sentence, Dong Zhuo gradually收拢 (withdrew) his smile. The flesh on his face bulged, and glaring at Li Ru, he asked, "... Is someone stirring up trouble again?"

To tell the truth, whenever Dong Zhuo brought up such matters, he grew somewhat furious. Could they not let him catch his breath and have some peace? The moment he became Prime Minister, someone abducted the Emperor, making him feel as though his face had been slapped resoundingly. Now, just as he wanted to rest for a couple of days, seeing Li Ru's cryptic manner suggested that someone was causing trouble once again? Did they truly treat his Xiliang iron cavalry as if they were made of mud?

"Although there is no open rebellion yet, it is not far off..." Li Ru took out from his sleeve the paper inscribed with the "Dong Flees Ballad" and handed it to Dong Zhuo, saying, "Recently, almost overnight, this ballad has spread throughout the capital region..."

Dong Zhuo glanced through it hastily, the flesh on his face twitching erratically. Widening his eyes, he roared in anger, "Who spread this? Truly audacious!"

Li Ru said, "This ballad could by no means be composed by ordinary common folk; someone must have instructed them. I have already dispatched men to thoroughly investigate, but once this person is found, I wonder how the Prime Minister intends to deal with them..."—Li Ru's meaning was crystal clear: whoever wrote this ballad was definitely not an ordinary peasant, and not being a peasant meant they belonged either to the court bureaucracy or to the aloof, influential gentry outside the government. Whichever faction they belonged to, dealing with them would invariably affect the whole situation by a single hair. Therefore, he was asking for Dong Zhuo's attitude and determination.

"Execute them all!" Dong Zhuo answered directly without a second thought. These fellows were too detestable; if he did not teach them a lesson, how would they ever understand how sharp the Dong family's saber was?

"Understood!" Li Ru gave a cupped-fist salute and withdrew with a slight sense of relief.

After Li Ru left, Dong Zhuo's anger had not yet subsided, and he sat on his mat grunting indignantly.

Nearby, a favorite singing girl of the past few days cautiously crept closer and said in a coaxing, sweet voice, "May the Prime Minister calm his anger. Why bother with those vulgar people and trivial matters? Shall this concubine dance a piece for the Prime Minister?"

Dong Zhuo glared at her with bloodshot eyes: "What do you mean by vulgar people? What do you mean by trivial matters? Who are you, daring to speak presumptuously about state affairs? Guards! Drag her out and beat her to death!"

With that, he flicked his sleeve and strode into the inner chambers, paying no heed to the wailing concubine collapsing in despair on the ground.