Top Scholar

Chapter 620 Let's get started, classmate!

True to his word, three days later, Deng Dengying, Cheng Wanzhou, Su Dan, and 52 other captured scholars arrived in Tongzhou City under the escort of a large contingent of government troops.

Su Lu had already been waiting at Tongyun Gate with Li Qiyu and others. When they saw the government troops in the distance, they quickly stepped forward to greet them.

Hearing that their godfather had come to fetch them, the students hurriedly got off the bus and headed in both directions.

Su Lu looked at them; although they were all dirty, they were all lively and unharmed. Only then did her eyes redden and tears fall.

Seeing this, the adopted sons could no longer contain themselves and rushed forward to embrace each other, bursting into tears. The fear and grievances that had been building up for days were released in their sobs…

After crying for a while, Su Lu calmed down a bit, held Deng Dengying and Su Dan's hands, and asked everyone with concern, "Did those people make things difficult for you?"

Deng Dengying's voice was still a little hoarse, but it was filled with the relief of surviving a disaster: "Thank goodness, thank goodness. There were even some scholars among them, and they were quite polite to us... They didn't beat or scold us, we were fed every day, and when it was cold at night, they even lit a fire for us to keep warm, so we didn't get cold."

"That's good, that's good!" Su Lu nodded happily upon hearing this, but his heart sank inwardly. Even scholars had joined the bandits; the situation in Beizhili was even more depraved than he had imagined...

~~
Once they were heading back to the capital, Su Lu asked Qian Ning, who was accompanying him, "What happened to those bandits in the end?"

Qian Ning quickly replied, "Father, the imperial court has issued a decree to distribute them to various prefectures and counties, ordering local officials to give them appropriate official positions and to have them capture thieves for the court so that they can atone for their crimes through meritorious service."

"So it went so smoothly?" Su Lu was a little surprised. How could it be so easy?

Qian Ning lowered his voice and said, "Godfather, you may not know this, but those bandit leaders came to the capital to seek amnesty. Now that Eunuch Liu has given the go-ahead, they are naturally more than happy to accept it and have all submitted."

“Now that we’ve offered them amnesty, we shouldn’t provoke them any further,” Su Lu said in a deep voice. “We must appease them properly and treat them equally, lest they surrender and then rebel again, causing further trouble.”

As he spoke, he gave a self-deprecating laugh, "Never mind, it's enough that the person was saved. Meddling too much will only make people dislike me."

"Godfather, you flatter me." Qian Ning hurriedly said, "You are thinking of the court. I will definitely convey your words to the various prefectures and counties in their entirety so that they can properly appease those who have surrendered."

~~
In the afternoon, the large group returned to Beijing. Su Lu personally settled his adopted sons, expressing his apologies as an elderly father.

Two days in advance, he instructed Xia Bangmo, the director of the Imperial Stores Administration, to select an inn closest to Chang'an Avenue from the Royal Hotel Group under his control and rent it long-term in the name of the Court of Imperial Sacrifices as a dormitory for single people.

The inn's original staff and cooks were all retained. This way, hot soup and meals were provided in the dormitories every morning and evening, and the living quarters were taken care of. Everyone was free from worries about firewood, rice, oil, salt, and other trivial matters, allowing them to focus more on serving the emperor.

The staff heated the water precisely on time, and as soon as the gentlemen arrived at the dormitory, they served them a bath.

After shedding their grime and changing into clean cotton clothes, the group's fatigue and dishevelment faded, and their complexions improved considerably. The waiter then invited them to the front hall for a banquet…

Su Lu specially prepared a banquet to welcome them back and help them calm their nerves. After all the fellow graduates were seated, accompanied by Su Man, Zhu Zihe, and Lin Zhihong, Su Lu stood up, bowed deeply, and said with great remorse:
"Today I punish myself with three cups of wine to apologize to you all. It was my recklessness that led me to invite you all to the capital to work together for the country, but I failed to make proper arrangements for your escort along the way, causing you all to suffer this calamity and be frightened. It is truly my fault!"

After saying that, without waiting for anyone to stop him, he tilted his head back and drank three cups of strong liquor in a row.

"Brother, you flatter me. How could I blame you for this!" Deng Dengying quickly stood up and said emotionally, "When we set off, we specifically asked our ancestor for fire tokens and brought enough guards. Ordinary thieves simply couldn't beat us."

"Yes," Xiao Tingjie added helplessly.
"But who could have predicted that the situation would deteriorate so rapidly? When we left our hometown in Sichuan, the land was relatively peaceful. But as we traveled, things became more chaotic day by day, with bandits everywhere and people living in fear. We were caught off guard and were kidnapped. It has nothing to do with you, brother!"

The other students echoed this sentiment, urging Su Lu not to blame himself...

Su Lu put down his wine cup, sighed, and said, "You may not know this, but the whole of Sichuan is in chaos. Hundreds of thousands of rebel troops are attacking in all directions and have even reached Chengdu Prefecture."

"Ah?!" The villagers' faces changed upon hearing this. They had been traveling for three months, stopping and starting along the way, never expecting that Sichuan had undergone such a transformation...

"How's Luzhou doing?!" Of course, everyone cares more about their hometown.

“We haven’t been affected by the war yet,” Su Lu said truthfully. “But the imperial court has already begun to quell the rebellion. If Lan Tingrui and Yan Benshu can’t withstand the pressure and want to leave Sichuan, they will definitely have to pass through our area.”

"Sigh..." The villagers were now filled with worry, regretting that they hadn't left their hometown. But they were terrified, and none of them dared to go back...

Su Lu glanced at the crowd of fellow villagers and said in a heavy tone, "I feel exactly the same way as you all. Most of my family members are also in our hometown... The world has reached a critical point. If one place is in chaos, then everywhere will be in chaos; if one person rebels, then everyone will follow."

He paused, then his voice hardened again: "This is why I invited you all to the capital—the nation is in dire need of capable people, and we scholars should step forward and do our utmost to help the country achieve peace and stability as soon as possible!" "Alright, we'll follow you, brother!"

"We'll do whatever our brother tells us to do!" The villagers exclaimed excitedly upon hearing this.

"When our Sichuan army enters Beijing, we must make a name for ourselves!"

However, a few people hesitated in their words, and Cheng Wanzhou asked softly:
"Brother, we're just a bunch of useless scholars, can we really contribute to the country?"

Su Dan sighed softly, "Yes, looking like this, I'm afraid we're not up to the task..."

Su Lu walked over and pressed down on their shoulders, giving them a very affirmative answer:
"Of course! My brothers have studied diligently for ten years, accumulating vast knowledge, discerning right from wrong, understanding the ways of the sages, and possessing a heart for their country. Compared to those who passed the imperial examinations, you only lack a degree and a diploma. What they can do, you may well be able to do as well; what they can shoulder, you can certainly shoulder as well!"

"Don't worry, brother, we'll risk everything, even if it means losing our lives, we'll never let you down!" These words stirred the blood of the fellow villagers, who all shouted in unison:

"Tell me quickly, what do you need us for?"

"..." Su Lu looked at the excited expressions of his fellow villagers, who had completely lost their initial dejection, and couldn't help but smile with satisfaction:

"Don't be anxious, everyone. The most important thing for you right now is to rest well. Once you've recovered from the fatigue of the past few months and regained your energy, I will arrange a short training session to familiarize you with your duties. After that, you can officially start working. Let's work together to save the Ming Dynasty!"

~~
After a period of turmoil, Su Lu buried himself back in his heavy official duties.

As for the pre-job training courses held for fellow villagers, they will be taught various rules and regulations, confidentiality clauses, simplified Chinese numbers, how to use various ledgers, and the double-entry bookkeeping method that Su Lu is actively promoting, etc.

Zhu Zihe was competent to teach these subjects, so Su Lu let him lead the training course, while he himself only taught the core double-entry bookkeeping method.

Currently, the four-column accounting method is commonly used by both the public and the government. This method, also known as the four-column ledger, records only four items: old accounts, new receipts, dismissals, and actual receipts.

The core concept is: old management + new revenue - dismissal = reality.

This is a single-entry record, which only checks whether the total amount is balanced, and the intermediate details are all vague.

The double-entry bookkeeping method he was going to teach was a major upgrade, the core of which was just one sentence: "For every debit, there must be a credit, and the total debits and credits must equal the total credits."

Every penny and every item of material must be recorded simultaneously: 'where it came from' and 'where it went'. Each transaction must be recorded twice, and the amounts on both sides must always be equal.

Compared to the four-column bookkeeping method, double-entry bookkeeping has many advantages, just as Su Lu told his fellow students from his hometown on the podium:

"The four-column ledger only records the total amount of money involved, which seems stable and secure, but in reality it leaves loopholes for corruption. Where the money comes from, where it is used, and how much is lost in the process are all untraceable."

He paused for a moment, then continued, "Double-entry bookkeeping records both entries and exits simultaneously, with each entry and exit linked together. Any discrepancy between debits and credits indicates an error, which is impossible to conceal. When used for accounting, material usage, labor costs, and profits and losses are all clearly visible; when used for financial management, there is no room for any dishonesty in national treasury revenue and expenditure or project expenses!"

The students only vaguely understood what he was saying; in fact, most of them had never even been exposed to the four-column bookkeeping method. They simply learned it exactly as Su Lu taught them. Fortunately, double-entry bookkeeping was very simple, and with the students' learning abilities, they could master it in just a few days.

However, the officials of the Imperial Household Department, who had been dealing with various accounts for half a year, could all appreciate the superiority of double-entry bookkeeping over single-entry bookkeeping.

For example, if a mint is short 100 catties of silver, the four-column ledger can only show that the balance does not match, but it cannot determine whether it was lost, embezzled, or misrecorded.

But with double-entry bookkeeping, the source and destination of every tael of silver are all linked together... From the allocation by the Imperial Funds Commission to the mint's deposit, and then to the melting, minting, and finalization of the finished product, every step is recorded. If a single mistake is made, the balance will be disrupted, and no trickery can be hidden.

All corrupt practices, such as falsifying expenses, withholding raw materials, and submitting duplicate expense reports, will be exposed!

In addition, double-entry bookkeeping can accurately calculate the manufacturing cost of each batch of silver coins, calculate the cost difference of different processes, find the link with the largest expenditure and improve it. It is a way to reduce costs and increase efficiency in the management of factories, projects and finances!

Moreover, double-entry bookkeeping ensures a closed-loop accounting system and consistent debit and credit entries. Regardless of how many managers or accountants are replaced, errors can be traced and bad debts can be investigated, making it a powerful management tool that can support a large system.

The importance of this system to the Imperial Assets Management Committee cannot be overstated. Su Lu was well aware that the Imperial Assets Management Committee was growing increasingly large, and without this rigorous accounting system to govern it, such a vast industry would be impossible to regulate and manage. In the end, it would only inevitably slide into disorder, inefficiency, and corruption.

(End of this chapter)