Parent Class | Looking At Accounting From The Origin Of Money

"Looking at Accounting Matters from the Origin of Money"

----Parent speaker for this issue: Parent of Liu Junxi-Teacher Yangyang

Dear students, the financial knowledge class has begun! Easy-to-understand financial common sense and interesting financial management knowledge integrate economic and financial thinking into our daily lives, allowing students to learn, understand and apply finance together.

Do you know how money is generated? What was China's earliest currency? In today's financial knowledge class, Teacher Yangyang talked about the topic "The History of Currency". Let’s listen together!

The past and present life of currency

In ancient times, people bartered to meet their daily needs. Although this way of exchanging items has greatly enriched people's lives, it also brings a lot of inconvenience and sometimes even leads to transaction failure.

Seashells are considered beautiful and precious decorations and are loved by everyone. People used shells as a medium of exchange. Therefore, shells are the earliest currency in China. Ask students to think about it. In Chinese characters, do all values-related characters have the radical "北"? For example, the words "goods, wealth, poverty, and accounts" all have the word "North" in them. With the development of commodity exchange, the demand for currency is increasing, and shells can no longer meet people's needs. In the Shang Dynasty, people began to use copper to imitate shells. The emergence of copper coins was a major evolution from natural currency to artificial currency in the history of ancient Chinese currency. With the widespread use of artificial coins, natural currencies such as shells have slowly withdrawn from China's currency stage.

Currency originated in physical form: from the shell coins of the Shang Dynasty (Shanghai Chongming Island), the sword coins of the Warring States Period (Qi, Yan, Zhao, Zhongshan), the square hole coins of the Qin State, and the Northern Song Dynasty banknotes ("Jiaozi" of Chengdu, Sichuan). ), and the modern RMB (the first set of RMB issued on December 1, 1948), as can be seen from today’s mobile Internet digital currency (credit currency), commodity exchange production consists of physical currency, metal currency, paper money, credit currency and Virtual currency generates "monetary value." ".

ancient accounting symbols

Various accounting symbols of the ancients: In the ancient times we lived, our family had no food. You kindly gave me some fruit. I am very grateful, so I recorded it in a small notebook and will return it to you in double amount next time.

By the way, there were no small notebooks in ancient times, so what should we do? Then tie a string to count (tie a knot in the string to represent a fruit) or count with a knife (make a knife mark in the stone to represent a fruit) or pick up the stones and count them (a pebble represents a fruit). ). However, the rope is too scarce, the knife marks cannot be removed, and the stones are easy to throw away, what should I do?

Everyone looked at their hands. Using your fingers, press the other fruit one by one, then the other. Fingers were given to humans by God and were the earliest calculators that humans could carry with them. However, if a person only has 10 fingers, how to count the 11th fruit? So the ancients invented a genius counting tool: carry. When all 10 fingers are used up, add another finger and press again. With the blessing of carrying it with you, your fingers can use it indefinitely. This is where the decimal system comes from.

Accounting wisdom

Mao Zedong never left accounting activities in his life. When he was a teenager, he kept accounts of the family business for his father Mao Shunsheng; after joining the revolutionary cause, he applied his accounting knowledge to the practice of revolutionary struggle, leaving in history the income and expenditure accounts of Changsha Culture Publishing House, the Red Army's "The Founding of the People's Republic of China" "Later Income and Expenditure Accounts" and a series of records. In China, in order to maintain the glorious tradition of diligence and thrift, he required life administrators to record family income and expenditure accounts - that is, the "First Family of the Republic" which became a national first-class cultural relic. ".

We live in a group, and our group also has corresponding expenses. Parents and friends are also helping children keep track of daily expenses. Recording places are really everywhere. This is from eternity to the end. Forever, the crystallization of wisdom passed down by the ancients - records! I hope the children can learn this craft well and carry forward the fine traditions recorded!

Editor|Li Qinman’s mother

Comment | Come to a teacher

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