Three Kingdoms, Myth

"If someone tries to please those in power by altering a number or two, or if they simply choose the best locations, what then?" Chen Xi couldn't ignore this issue. Sometimes, a single error in data could lead to disaster for an entire region.

"We'll divide the years into normal years and disaster years. As for bumper harvest years, we'll calculate them as normal years. The average grain yield from the last normal year will be used as the basis for the next normal year's yield, and for the third normal year, we'll take the average of the previous two normal years, and so on," Liu Ye explained. He had indeed considered the potential flaws in this method. As someone who thought in various directions, he ensured that there were no major loopholes. Though this method of taking a nationwide average was cumbersome, it was stable.

"I knew you wouldn't overlook such a major flaw," Chen Xi sighed in relief. Using the nationwide average, unless everyone went mad, there wouldn't be significant issues with the data.

"Just keep separate accounts," Liu Ye said confidently, neither arrogant nor humble.

"That works," Chen Xi agreed. This method seemed feasible. Apart from requiring some manpower each year, there wasn't much of a problem.

"Oh, right, speaking of accounts, you reminded me of something." Chen Xi finally remembered the double-entry bookkeeping system he had meant to discuss. It had been years since he used it after college, but he remembered a few key concepts, like "debit and credit must be equal." Chen Xi was confident that with just this phrase, someone would be able to figure out the entire system.

Never underestimate the intelligence of the ancients. Apart from modern perspectives and experience, you wouldn't have any advantage over them. As for calligraphy, the kids from noble families would easily surpass you. Today's generation, raised with computers, is far behind in handwriting compared to those from twenty years ago, and the brushwork of people from twenty years ago was far behind those from seventy years ago.

As for classical studies, it's a bit harsh to say, but even today's "masters" of classical studies would struggle to even get a job as a doorman at the Imperial Academy in ancient times. In that era, everything from their actions to their surroundings was steeped in classical learning. If today's "masters" were sent back, they'd be completely outclassed, like amateurs in a professional tournament.

Because of this, even though Chen Xi had a legitimate noble background and memories of the future, he always maintained a habit of speaking more and doing less. He figured that once the situation stabilized, he'd transition to speaking less and doing nothing. After all, with so many talented people around, his absence wouldn't make much difference.

"Zi Yang, haven't you noticed that our current bookkeeping system is full of problems? There are too many loopholes, and it's difficult to audit. I recently heard a vendor say, 'Money for goods, goods for money—must be equal.' I think this could be applied to accounting. Why don't you study it and see what you come up with?" Chen Xi said, yawning as he planted the seed of double-entry bookkeeping in Liu Ye's mind. He was confident Liu Ye would figure it out soon. After all, it was just a matter of a single phrase.

"Money for goods, goods for money—must be equal… must be equal…" Liu Ye repeated the phrase, seemingly entering a state of enlightenment. He began tapping the table and scribbling on paper.

"It's all up to you, Zi Yang. Good luck. I'm heading out," Chen Xi said, turning to leave. He went to the administrative office's back courtyard, nodding to the civil servants along the way. He then instructed them to prepare all the account books. The moment Liu Ye started clamoring to audit the accounts, they were to hand over all the unfinished account books to him without hesitation.

In Chen Xi's mind, this was to give Liu Ye a chance to thoroughly test his newly developed accounting method. He was more than willing to provide the accounts from the county, and even a large portion of Qingzhou, from the recent period. As the county magistrate, Chen Xi was more than happy to have someone else take over the mid-year audit. Life was good!

About ten days later, Liu Ye had developed a new accounting method. He called in Man Chong, and in front of Chen Xi, verified all the account books. He then loudly declared that he was going to promote this method across the Han dynasty. Little did he know, Lu Su, sitting beside him, was covering his face in embarrassment, feeling as though Liu Ye had been thoroughly tricked by Chen Xi. Now, Chen Xi had successfully completed the biggest administrative task of the first half of the year.

"Congratulations, Zi Yang! You truly are a genius. With this Liu-style accounting method, your name will be known throughout the land!" Chen Xi said, his smile genuine. After all, anyone who helped him finish the mid-year audit deserved sincere gratitude.

"Hahaha, thank you! If it weren't for that phrase, 'money for goods, goods for money—must be equal,' I wouldn't have thought of this new way of accounting. Hahaha, I'm going to send a letter to the Imperial Ancestral Court right away, so they can see my new accounting method. I, Liu Zi Yang of Huainan, will finally have my name known throughout the world!" Liu Ye, now like someone who had just passed the imperial examination, was utterly ecstatic after verifying the account books.

While Chen Xi might have found it a bit silly, Lu Su completely understood. In ancient times, the pursuit of fame far outweighed the pursuit of profit. The technical innovation that Liu Ye had come up with, which could benefit countless people, would greatly enhance his reputation. Once he had this fame, as long as he didn't overstep his bounds or challenge the emperor, trouble would avoid him. Even if he did something out of line occasionally, there would be plenty of people willing to support him. That was the advantage of being a well-known scholar…

"Bo Ning, Zi Jing, let's go celebrate! As for those petty officials who falsified accounts, Bo Ning, give me some face—today is a day of great joy for me. Just give them a warning and let it go!" Liu Ye turned, excitedly inviting Lu Su and Man Chong.

Originally, Liu Ye had planned to surprise Chen Xi with the results of the audit and then hand over the culprits to Man Chong. But after completing the audit, Liu Ye had an epiphany: everything else was trivial compared to his new accounting method, which would make him famous for generations.

Compared to that, catching a few minor offenders seemed insignificant. When a sage appears, they pardon the world. While Liu Ye wasn't a sage, he decided to forgive these unfortunate souls for the sake of a good omen.

"Minor offenses get warnings, major offenses will be dealt with according to the law!" Man Chong said with a stern face, seemingly giving Liu Ye no leeway. However, those who knew Man Chong understood that this was already a big concession. Otherwise, everyone would have been punished according to the law.

"Alright, alright, let's go drink! I have some fine wine stored at home. I'm inviting everyone. With my new accounting method, corrupt officials across the land are in for a rough time. Hahaha, let's go!" Liu Ye's sense of integrity wasn't particularly strong. Besides, Liu Bei generally allowed this group to indulge, so they had no qualms about skipping work. They all gathered their friends and left, with the entire upper echelon following. It was a pity that Jian Yong and Liu Yan were in Jingzhou; otherwise, they could have joined in on the feast.