Koushaku Reijou no Tashinami - Vol. 2 Ch. 12

[MangaDex]

 

[AMetroid]

What no crop rotation? But really, better nutrition, clean water, hygiene, and sanitation are what brought about the greatest gains in lowering the mortality rate, not better medicine. This seems like something MC-chan should know, but that sensei did not.

 

[redmikan]

oof capitalism

 

[wolfeng]

@AMetroid

Isn't this the type of stuff that would be taught at the school she intends to create? Not something directly related to the merchants, even the famous double entry bookkeeping is only mentioned because it touches on the tax reform and how much the merchants will have to pay in the future.

 

[Wordsmith]

 

[Wolvenworks]

i don't understand double-entry bookkeeping.

doesn't help that the wikipedia page reads like a technical document, so can someone help me understand what the hell it is?

 

[williamx]

wow capitalists are not evil and aren't greedy af and trying to undermine the system for their own benefit /s

 

[Xennith]

At the end of each chapter I keep getting more and more worried about that imouto... Its really distracting me from the actual story haha.

 

[Aten]

@Wolvenworks

It's basic accounting practice
Like you can't just say "Made 100 dollars"
Basically everything needs to balance out like such

Assets = Liabilities + Equity
As an example, let's say you take a loan
You would debit cash for $1000 and credit Loan Payable for $1000
Debit Credit
Cash 1000
Loan Payable 1000
So 1000 in assets, 1000 in liabilities

Then when it comes time to pay it off (simplifying this so no interest or anything)
Debit Credit
Loan Payable 1000
Cash 1000

Basically every transaction possible will follow some form of this formula and it is the system used so you know what everything is and where it comes from

 

[Wolvenworks]

@Aten so basically instead of “i got $100” it’s “i have received $100 from A which will be put in B”? Like, you take note where the money comes from and where it goes to?

 

[Aten]

@wolvenworks

Yeah, generally
Since it's a system meant for properly reporting what occurs within a company
Although, it's not always about money

You could have an entry like
.................................................Debit......................Credit
Cash .........................................1000
Sales ........................................................................1000

COGS (Cost of Goods Sold) 800
Inventory .................................................................800

Used a bunch of periods to try and format what I'm saying better, hopefully it works lol
but here you have like "We've made $1000 from sales and the total amount of inventory we sold to achieve this $1000 has costed us $800"
and then you can infer you've made a profit of $200 from this transaction

 

[Wolvenworks]

@Aten oookay? To be fair i’m not great at these kinda stuff

 

[Aten]

@wolvenworks

I don't blame you
I've wasted years of my life in these classes
Which is why it's an even crazier thought that this system could be implemented in the manga
That fief would financially be at least 1000 years ahead of the competition

 

[Wolvenworks]

@Aten just from changing how you record something like cash flow? Really?

 

[Aten]

@wolvenworks

Think about it like this
Before you had this system of reporting you didn't have banking systems
Double-entry bookkeeping actually developed because of the development of the banking system

Her entire banking/loan reform (which is to improve the financial security of the masses and improve economic conditions in the region) requires such a system to be properly managed
Plus I'm assuming that she's using modern accounting methods as well which likely means it's much easier to properly track how a company is performing than without

 

[smoothoperator]

Usury

 

[Hotgps]

It went from cities skylines to an accounting class

 

[Shurishi]

So anyone know's a book like this? I'm taking ABM(Short for Accounting and Business Management) Maybe I can learn from it while enjoying myself...

 

[ColonelCrisp]

@Wolvenworks
@Aten
That's cool and really helped explaining what she wants to do.

 

[DracoInduperator]

@Xennith IKR? It's one of the highlights of the chapters ... I'd really like to read more of her diary excerpts..