Opening accounts, k‘ai chang, is not done till after the hsi ch‘ien (禧錢) has been burned. When this takes place much idolatry is observed, crackers fired off and all to get what is spoken of as k‘ai chi (吉) chang, a lucky start in business for the New Year.
Official seals are released k‘ai yin generally on the 19th of the first moon. A similar ceremony is observed as at the sealing up time.
To visit the graves of ancestors before the 15th of the first moon is called shang nien fên; this is done by those who for any reason were hindered from doing so during the last moon of the year. Those graves not attended to before the 15th are known as yeh kuei fên (野鬼墳). The reason graves are mostly repaired in the last moon is because the influences controlling the year are in abeyance during the last days of the old year.
To steal some person's vegetables, t‘ou ch‘ing (偸青) on the 15th of the first moon, is lucky.
Children return to school, shang hsüeh, any time after the 8th of the first moon; they have to pay their respects to the master by bowing and knocking their heads, and giving a small present of money. In the case of a gentleman inviting a private tutor for his home he has to make a written agreement the year before as to what salary he will give and when and in what currency; and what present he will give at the feasts. This is called hsia p‘in (下聘). A common salary for a master of the old school is anything from 40 to 80 strings of cash with board and lodging, with few holidays except at the 5th and 7th moon feasts. When the time arrives to welcome a new tutor, the gentleman sends a chair and servant to escort him. On his arrival a feast is spread, the tablet to Confucius is worshipped by the head of the house with the three-fold k‘o t‘ou. The scholars must also bend and worship the tablet to the sage of learning and wisdom on beginning their studies.
Then (大人做生意，娃娃撿狗屎) adults go to business and the children to gather dog manure. That is, every one must get to work.
