Chapter 446

Double-entry bookkeeping
"This goes here, and that goes there. I see, once you get used to it, it's actually quite easy to understand."

Following Duke Plafard’s suggestion, we decided to stay at his mansion for a while.
During this time, I began teaching Haniela how to do double-entry bookkeeping.
Though I say teaching, I only have the knowledge; the actual ledger contents we’re using are from the Plafard ducal household.
So we’re doing hands-on practice with the real thing.

"This is a brilliant method of calculation. With expenses and income written on the right and left respectively, it’s easy to compare. May I adopt this method for our own household as well?"

"I don’t mind. But it’s quite tough until you get used to it."

"I’ve been the treasurer for many years. You needn’t worry about me."

Even the butler who lent us the ledger was highly impressed.
As I thought, this kind of bookkeeping is easier to understand than the ledgers used in this world.
If this method spreads, it might spark a kind of revolution.
I hope it does.

"… Whew. I had no idea that ledgers were supposed to be kept in such detail. I never gave it any thought before."

"Young ladies aren’t meant to be handling ledgers in the first place. Such tasks are reserved for specialists. Even now, you're only being allowed to do this as a special exception."

"I understand… Still, this method really makes it easy to see income and expenses clearly. If the totals on both sides don’t match up in the end, you can immediately tell there’s either a calculation mistake or something missing."

"Indeed. When I first heard that the orphans were going to be educated, I wondered if someone of your caliber was really necessary. But to offer such an advanced education, it would take either a renowned scholar or someone who has received highly advanced education themselves. I must say, I envy the children at that orphanage who get to learn like this."

"Exactly. Lady Lily, is this education really only for the children at the orphanage?"

"That’s the plan. I’ve heard you need special permission to teach the town’s children."

Permission for education—that is, permission to open a school.
If I tried to start a school, there’s a chance I might end up teaching things that don’t align with the current regime’s preferences.
That’s why they don’t grant permission easily.
Isn’t there some way to get approval?

"The Royal McFarlane Household probably doesn’t even realize how useful this accounting method is. Why don’t you demonstrate it before His Majesty, Duke McFarlane?"

"Hmm. I have the knowledge, but I’m not that good at handling it in real-time. And I’d hate to have Miss Haniela, who worked so hard to learn it, taken away from me."

"Oh? Is His Majesty McFarlane really that narrow-minded?"

"Well, it’s not His Majesty I’m worried about—it’s Prince Sharon, the crown prince. He tends to be a bit…"

"I hadn’t heard any particularly bad rumors about Prince Sharon."

"He seems to have some strange rivalry toward me. I’m not really comfortable around him."

I wonder how Prince Sharon is doing.
I haven’t seen him lately, but I hope his re-education is going smoothly.
If it’s not, the future of the dukedom might be in jeopardy. That would be bad.
Maybe I should try asking the Marquis Vardmoi about it…?
… No, I’d better not.

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