第七十九章 纸和书
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程处默看着那明细记账表，似懂非懂。
他平时读的都是经史子集，圣人学说，算术也只学过些简单的，九九乘法他是会的，但记账算账这些他真心不会。
“哎，我这样跟你说吧，你记的账，必须得是两个记账方向，既不能都记入记方，也不能都记入贷方。其次，你记入借方的金额，必须要等于记入贷方的金融。”
“这个呢，也就叫做复式记账法了，这样的记账法呢，既能更精准不容易出错，易检查。而且还能让看账时，更简单明了的知道每一项业务的来龙去脉，明白吗？”
程处默点点头，又摇摇头，再点点头，再摇摇头。
张超无奈，也管不了这些了，反正现在程处默也只是他叫来打下手的，顶多算是个录入实习生。
真正的账，还是得靠自己来做，起码招到专业的账房前，还得靠自己。
张超自己也有一本总账，支出多少，收入多少，余额多少，这能让他清楚的掌握自己的资金，做到心中有数。
“小郎君，柯大郎来了。”大丫过来通报。
“请柯大叔进来。”
“三郎，地基打好咧，崖面子也刮好了，接下来就要开始打窖了。照习俗老例，咱得上贡敬神，然后选个吉日开始打窖咧。”
负责张家新窖的匠头是村正，不过现在村正做了张家的工程处长，主要负责赶建蒸房蒸灶，新窑洞这边则交给了他的长子柯大郎。柯大郎是柯五的兄长，打小跟着父亲学修窖，如今一手手艺也是如火纯青，深得父亲真传。
柯大接手修窖后很是用心，尽心尽职，带着一众村民挖地基、刮崖面子，前期工作已经比预计工期还提前了好几天完成。
听到这个消息，张超很高兴。
修窑洞说简单也简单，说麻烦也麻烦。
张家的窑洞到现在才打好地基，也是因为张家的窑洞修的较大。
普通人家是一窖三间，而张超设计的却是一窖三进九间，每间窑还有左右两间，等于是三个套房。
不过开始修之后，张超又做了几次设计修改。
因为家里多了一家仆人，张超便把三进九间，最终改成了五进十五间。这已经是很长的一排窑洞了。
而且张超还做了一些其它的小修改，比如还在窑洞里增加了一些小拐窖，用来做储存粮食、杂物等用。
院子也因此扩大了，还要打水井、建厨房、建马棚、工具房、厕所以及浴室。
工程量大大增加，好在张家现在手里有钱有粮，因此请起来人也大气，人家修窖，都是自己一家人饭前饭后，农闲之时，甚至雨天时挖土修窖，全家上阵，可能得修几年。
但张家直接雇佣了数个窖匠，光是窖匠们和他们的徒弟就有一大群人了，更何况张家还从各村请来了上百人帮工。
这么多的人一起上阵，张家的窑洞修的大，也不是大问题。
现在地基已经挖好，窑洞的位置前已经填出了大片空场，并且夯实过了。依坡的崖面，也都给修的整齐，窖匠们把这叫刮崖面子。
现在地基也平了，崖面子也刮平整了，就等正式打窖。
在刮平的崖面子上把窑洞的形状挖出，把土运走，等挖出房间形状后，再赐窖。从窖顶开始赐出拱形，把窖帮刮光刮平整，这样打窖就算完成了。
接下来要等他晾干，然后还要用黄土和碎麦草和泥，用来泥窖，这就相当于室内粉刷了。泥窖和粉刷一样，得泥好几层。
最后就是扎山墙和安门窗了，然后是盘炕垒灶立烟囱，建围墙立门院，就算正式建成。
按规矩，动土前得请人看风水方位。
等打完地基，正式打窖之前，也一样还要敬礼上贡，还要放爆竹，请人跳傩舞。
“嗯，那就选个吉日，敬天拜神。”张超笑道，“不仅如此，我们还要杀猪请客，感谢工匠和帮工的乡亲们！”
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