Chapter 41 The Significance Of A New Ledger
"You know, the work efficiency has dropped, but it's not like you haven't made any progress at all, right?"
"I'm not the only one, but even bureaucrats with years of experience are struggling, Miss Sara."
"That's true, isn't it?"
"Ben and I have finally gotten used to the new ledger, but we're still far from reaching Miss Sara's level."
"That's right. I wonder how you came up with such an amazing ledger, Miss Sara."
'No, it's not like I came up with it or anything...'
The double-entry ledger, or dual-accounting system, was commonly used in Sarasa's time. Its exact origin is unclear, with theories ranging from ancient Rome to medieval Italy. But that's not something I can explain here, so I'll just laugh it off.
"When I first heard about the accounting fraud in the past, I thought that if I just checked the ledger and receipts, I could easily uncover the fraud. There must be some discrepancy somewhere, I thought. But when I actually saw the ledger, I realized it was impossible."
"What's the reason for that?"
"I felt that the previous ledger lacked comprehensiveness and had low verification possibilities. With that, I thought it was impossible to create accurate financial statements."
"Um, could you explain it in more detail?"
James looks puzzled.
'Huh? Did they not understand the purpose of introducing the double-entry ledger?'
"That's right... A ledger needs to have comprehensiveness to record all transactions without exception. If not, we can't verify the accuracy of the transaction records, and we can't create accurate financial statements that reflect the company's financial situation. That's why it was difficult for everyone to find the fraud in the previous ledger, right?"
"Yes, that's correct."
"And since national taxes are levied on the region's profits, capital transactions and profit-and-loss transactions need to be clearly distinguished. However, the records were ambiguous, and the accountants' responses varied depending on who was in charge."
"I see. I thought I understood the concept of comprehensiveness, but I still didn't quite get the possibilities of verification and guidance."
'I see. Even if they just managed to organize their accounts a bit, it was a huge relief for them, wasn't it?'
"The purpose of introducing new accounting books is to ensure comprehensiveness, verify records, and create financial statements that clearly show the actual state of management. By clearly defining the method, we can keep the accounting in order and make it continuous. In that sense, unifying the format of the accounting books is also a way to ensure order."
Benjamin, who was in the process of creating a unified format, nodded in agreement.
"Order... that's a great word. There were some objections to unifying the format of the accounting books from various aspects, but from tomorrow on, I'll just say it's for the sake of order and be done with it."
"Yeah, if it's forced from above, the people on the ground will resist, won't they?"
"Miss Sara, may I say something that's been on my mind for a while, with your permission?"
"What is it?"
"It's like the people on the ground are being pushed around by bureaucrats..."
"That's terrible!"
Everyone except Sara burst out laughing at this, even the maids were shaking their shoulders and trying their best to hold back their laughter.
"Then, Uncle, can I say that I've done my job as a bureaucrat?"
"Huh? Of course, you have. If Sara wasn't here, who knows what would have happened by now?"
"Then, Uncle, can I get a reward?"
"Well, yeah, a reward is necessary, isn't it?"
'Heh, I've got my promise.'
"Uncle, I have something I want."
"What is it? If it's a dress or jewelry, I think I can manage it with my own money."
Sara's smile was brighter than ever as she said this.
"Then, please give me a new identity and a merchant guild."
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