High School Prodigies Have It Easy Even in Another World!, Vol. 1 by Riku Misora and Sacraneco

Author:Riku Misora and Sacraneco [Misora, Riku and , Sacraneco]
Language: eng
Format: epub
Publisher: Yen On
Published: 2020-07-22T00:00:00+00:00

That evening, Shinobu Sarutobi dropped by the inn that Masato and the others were using as their base. When she entered their room, her eyes gleamed at the mountain of gold coins piled up on the desk.

“Holy moly. That’s so much gold! You guys are raking it in!”

“We’re doing business with companies now. If we’d kept using copper coins, the floor would give out.”

“So we’re looking good on Ringo’s requests, then?”

“Yeah, I was able to get everything she needed and more from my deal with the shipyard today. I was worried about being able to find magnesium. But apparently, they got some from a glass workshop, so I was able to get enough. I’m gonna charter a horse tomorrow and send Ringo’s haul to Elm along with the winter stores.”

“There was some pricey stuff on the list, like gold and silver. How’d those go?”

“I’m just gonna have her melt down some of the gold and silver coins for that.”

“Oh, huh. Hadn’t thought of that.”

“…Just so you know, that’s a serious crime.”

“Elch, we have a saying back on our world: ‘It’s only a crime if you get caught.’”

“And if they catch you, you can just make a break for it!”

“That’s horrible…” With a sigh, Elch went over to the bed and placed a damp towel on Roo’s forehead.

“That’s Roo, the protégé you took in off the street, right? What’s wrong with her? Did she catch a cold or something? Her face is bright red.”

“Nah, she just got so excited from seeing all this cash that she popped a nosebleed and fainted.”

“…Well, you can’t say she doesn’t have promise.”

“Yeah, but it’ll be a while before she’s actually useful. She can’t even read. —Hey, Elch, there’s a mistake here,” Masato said, looking up from his tablet computer. Then he tapped the touch screen with his stylus and pointed something out to Elch.

“When you sell on credit, you don’t list the debit on the day of as cash, you list it as accounts payable. After all, you don’t actually have the money yet. If you do it like this, you’ll end up putting in the ‘cash’ twice and causing all sorts of problems.”

“Oh, I see…”

“What’s going on over here? …Oh, double-entry bookkeeping. You’re teaching him?”

“Yeah. Single-entry causes way too much ambiguity.”

“Apparently, up until recently, there were some developed countries that were using that ambiguous single-entry method to manage their public funds, you know.”

“Well, sure. That ambiguity made things real convenient for them.”

Double-entry bookkeeping was an accounting method that had only become popular relatively recently in Earth’s history. Unlike the single-entry ledgers Elm Village had been using, which only had income and expenditures, double-entry ledgers classified incoming money based on its attributes, which allowed for a better understanding of an organization’s financial structure. In short, it was difficult to make errors, which meant it was easier to earn other people’s trust.

Learning how to use it was essentially all upside.

So while Masato used their downtime to teach Roo her letters and some basic math, he was also coaching Elch on how to keep double-entry ledgers.

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