098. Muddy Jewel
On the third day after returning from the festival in Sitmer, Emilia finally finished organizing Latang's ledger.
As she turned each page, surprise gradually appeared on Ingrid's face. Even though she didn't know anything about accounting, she saw that everything was organized very neatly.
“Huh? But, what’s this? Why is the money I spent on the silver candlesticks displayed here? ...Assets?”
Ingrid tilted her head.
“This is just... an expense?”
She thought the dishwasher had made a mistake. But instead of being flustered, Emilia smiled gently.
“Because it was organized using double-entry bookkeeping.”
Ingrid's mouth began to slowly open again.
Her father also said it all the time, as if it were a habit.
'Learn double-entry bookkeeping, Ingrid. If you want to start a real business, even a small restaurant, manage it with double-entry bookkeeping.'
But Ingrid did not follow her father's wishes. She did not feel the need to do so, and above all, it was too difficult.
“You... what did you say your name was?”
“Elaine Mob.”
“Yes, Elaine, come here for a minute.”
Ingrid took Emilia's hand and pulled her to sit across from her.
“Can you tell me about double-entry bookkeeping? Why is that silver candlestick I bought an ‘asset’ and not an expense?”
“In single-entry bookkeeping, it’s just an expense. But as Ingrid said last time, those silver candlesticks aren’t just an expense. They’re fixed assets that will continue to generate revenue for this restaurant.”
“Fixed... assets?”
“Yes, the expensive silver candlesticks will bring in more guests who want a more luxurious atmosphere. So it’s an asset.”
Ah, even as she nodded, Ingrid felt her doubts growing.
“But why do you mark it like that? Whether it’s fixed assets or something else, I indeed spent money. What’s the big deal?”
“Double-entry bookkeeping is not just about changing the notation; it’s about changing the way you think about ledgers.”
"Thought?"
“Yes, I read it in a book... Double-entry bookkeeping is a method designed to transparently reveal the cause and effect of spending to investors like Ingrid’s father.”
Ingrid listened to Emilia's words with a look that seemed to indicate something was missing.
“As someone who invested money like Ingrid’s father, I would naturally be curious. Why do you need that silver candlestick? How will it help the restaurant’s profits? Things like that. But I can’t answer every single question every time you buy something, so I’m checking it out through the ledger.”
A startling realization slowly dawned on Ingrid.
Whatever the identity of that child, the conclusion is one.
She picked it up thinking it was a rock, but it turned out to be a dirt-covered gem.
“Elaine!”
She grabbed Emilia's hand tightly.
“Take this first. It’s the promised allowance.”
Emilia was handed a much thicker bill than the one she had received as a dishwasher.
“Stop washing the dishes and just stay by my side and do the accounting for a while.”
This time it was Emilia's turn to be surprised.
"Please explain double-entry bookkeeping in such an easy way. As I said before, I'll pay you more for it than for washing dishes!"
As Emilia left the restaurant, a chilly wind blew down the alley. Everyone was busy fastening their clothes, but Emilia didn't feel the cold at all. Her heart was pounding as if she had been running at full speed.
She actually ended up doing bookkeeping. She wasn't officially hired, but it was basically like being a bookkeeper.
'I'm going to show this ledger to my father. If he approves, I'd like to hire you officially.'
I'm going to have my skills tested by a real businessman!
She was excited but also anxious.
Emilia had neither formal education nor a proper career. She might seem like a lacking talent to a businessman like Mr. Angel.
Just imagining the scene of a picky old man scanning the ledger with his sharp eyes makes my mouth go dry.
Still... I’m proud!
Emilia smiled bashfully and headed towards the roundabout where the carriage was. Beppy opened the door for her as if she had been waiting for her.
“Sir, there’s a place I need to stop by before I go home.”
She took a small note from her pocket. It was a map she had obtained from Chef Hellock that morning.
“There’s a school called Sietra. I’d like to go there and see if it’s a place Mitch would like to attend. I’ll show you the way.”
Beppy nodded willingly.
The school was about a 20-minute carriage ride from Latang. As she entered the school gate, bright yellow ginkgo trees stood with their arms outstretched in welcome.
She walked along the driveway and looked around. The school was small and cozy, but it had a large lawn, a playground, and even a library.
As they entered the largest building, which appeared to be the main building, a man who appeared to be the manager approached them.
Fortunately for Emilia, he did not treat visitors without an appointment well. Emilia was taken straight to the office of the admissions director.
It felt completely different from the school she had visited right after she had withdrawn from Liberty Free School. The admissions director didn't look up and down her shabby clothes or make a fuss, and he didn't even start talking about money.
“We are not a noble school in Sietra, but we offer a curriculum that is comparable to that of a noble school. Rheinsbuch is a place called a paradise for the wealthy commoners, or gentry. You will find it much more satisfactory than the schools in Erndorf, where you live.”
He asked if she could come back again with Mitch so he could make arrangements for him to audit the class.
“I would like to tell you that more than 90 percent of the students who audited the course were admitted.”
It was an offer that Emilia had no reason to refuse.
After greeting the director of admissions, she felt her heart pounding again.
Looking around the wide schoolyard, she realized once again how much of a frog in a well she had been living in.
The world is wide, and times are changing.
For the past five years, the Zelkova Forest has been a comfortable and safe haven, but it is by no means a place to live a lifetime.
Why did you insist on continuing to live there...
The worries that had been troubling her for the past few days came back to the surface. Instead of getting into the carriage right away, Emilia walked along the streets around the school with Beppy.
As Chef Hellock said, small shops and houses were facing each other across the street from the school.
It may not be as fancy as Nowak or Dill Street, where the nobles live, but it is definitely a comfortable and clean place to live.
Should I ask Ms. Ingrid? Ask her to look for a house for her family to live in. Her father, Mr. Angel, has been in business here for a long time, so he should be able to find a suitable place.
After looking around for a while, Emilia noticed the old man yawning with a tired look in his eyes. She was about to yawn, too.
“Shall we go home now?”
It was the moment when she turned her body towards where the carriage was.
Right next to her, in the shop, something caught Emilia's eye. It was a bronze statue the size of two palms pressed together.
Pegasus spreads its wings as if ready to fly into the sky at any moment.
The moment she saw the beautiful statue, she strangely thought of Hardius. At the same time, the surprising fact that his birthday was approaching flashed through her mind.
It was at the second banquet that she learned of her fiancé's birthday in name only. It was his birthday.
Since no one had told her in advance, she had to stand far away and hold empty hands during the gift-giving ceremony.
Emilia's imagination ran wild as she watched the boy smiling politely in front of the stack of gift boxes.
If I had known in advance, what gift would I have prepared?
On the third day after returning from the festival in Sitmer, Emilia finally finished organizing Latang's ledger.
As she turned each page, surprise gradually appeared on Ingrid's face. Even though she didn't know anything about accounting, she saw that everything was organized very neatly.
“Huh? But, what’s this? Why is the money I spent on the silver candlesticks displayed here? ...Assets?”
Ingrid tilted her head.
“This is just... an expense?”
She thought the dishwasher had made a mistake. But instead of being flustered, Emilia smiled gently.
“Because it was organized using double-entry bookkeeping.”
Ingrid's mouth began to slowly open again.
Her father also said it all the time, as if it were a habit.
'Learn double-entry bookkeeping, Ingrid. If you want to start a real business, even a small restaurant, manage it with double-entry bookkeeping.'
But Ingrid did not follow her father's wishes. She did not feel the need to do so, and above all, it was too difficult.
“You... what did you say your name was?”
“Elaine Mob.”
“Yes, Elaine, come here for a minute.”
Ingrid took Emilia's hand and pulled her to sit across from her.
“Can you tell me about double-entry bookkeeping? Why is that silver candlestick I bought an ‘asset’ and not an expense?”
“In single-entry bookkeeping, it’s just an expense. But as Ingrid said last time, those silver candlesticks aren’t just an expense. They’re fixed assets that will continue to generate revenue for this restaurant.”
“Fixed... assets?”
“Yes, the expensive silver candlesticks will bring in more guests who want a more luxurious atmosphere. So it’s an asset.”
Ah, even as she nodded, Ingrid felt her doubts growing.
“But why do you mark it like that? Whether it’s fixed assets or something else, I indeed spent money. What’s the big deal?”
“Double-entry bookkeeping is not just about changing the notation; it’s about changing the way you think about ledgers.”
"Thought?"
“Yes, I read it in a book... Double-entry bookkeeping is a method designed to transparently reveal the cause and effect of spending to investors like Ingrid’s father.”
Ingrid listened to Emilia's words with a look that seemed to indicate something was missing.
“As someone who invested money like Ingrid’s father, I would naturally be curious. Why do you need that silver candlestick? How will it help the restaurant’s profits? Things like that. But I can’t answer every single question every time you buy something, so I’m checking it out through the ledger.”
A startling realization slowly dawned on Ingrid.
Whatever the identity of that child, the conclusion is one.
She picked it up thinking it was a rock, but it turned out to be a dirt-covered gem.
“Elaine!”
She grabbed Emilia's hand tightly.
“Take this first. It’s the promised allowance.”
Emilia was handed a much thicker bill than the one she had received as a dishwasher.
“Stop washing the dishes and just stay by my side and do the accounting for a while.”
This time it was Emilia's turn to be surprised.
"Please explain double-entry bookkeeping in such an easy way. As I said before, I'll pay you more for it than for washing dishes!"
As Emilia left the restaurant, a chilly wind blew down the alley. Everyone was busy fastening their clothes, but Emilia didn't feel the cold at all. Her heart was pounding as if she had been running at full speed.
She actually ended up doing bookkeeping. She wasn't officially hired, but it was basically like being a bookkeeper.
'I'm going to show this ledger to my father. If he approves, I'd like to hire you officially.'
I'm going to have my skills tested by a real businessman!
She was excited but also anxious.
Emilia had neither formal education nor a proper career. She might seem like a lacking talent to a businessman like Mr. Angel.
Just imagining the scene of a picky old man scanning the ledger with his sharp eyes makes my mouth go dry.
Still... I’m proud!
Emilia smiled bashfully and headed towards the roundabout where the carriage was. Beppy opened the door for her as if she had been waiting for her.
“Sir, there’s a place I need to stop by before I go home.”
She took a small note from her pocket. It was a map she had obtained from Chef Hellock that morning.
“There’s a school called Sietra. I’d like to go there and see if it’s a place Mitch would like to attend. I’ll show you the way.”
Beppy nodded willingly.
The school was about a 20-minute carriage ride from Latang. As she entered the school gate, bright yellow ginkgo trees stood with their arms outstretched in welcome.
She walked along the driveway and looked around. The school was small and cozy, but it had a large lawn, a playground, and even a library.
As they entered the largest building, which appeared to be the main building, a man who appeared to be the manager approached them.
Fortunately for Emilia, he did not treat visitors without an appointment well. Emilia was taken straight to the office of the admissions director.
It felt completely different from the school she had visited right after she had withdrawn from Liberty Free School. The admissions director didn't look up and down her shabby clothes or make a fuss, and he didn't even start talking about money.
“We are not a noble school in Sietra, but we offer a curriculum that is comparable to that of a noble school. Rheinsbuch is a place called a paradise for the wealthy commoners, or gentry. You will find it much more satisfactory than the schools in Erndorf, where you live.”
He asked if she could come back again with Mitch so he could make arrangements for him to audit the class.
“I would like to tell you that more than 90 percent of the students who audited the course were admitted.”
It was an offer that Emilia had no reason to refuse.
After greeting the director of admissions, she felt her heart pounding again.
Looking around the wide schoolyard, she realized once again how much of a frog in a well she had been living in.
The world is wide, and times are changing.
For the past five years, the Zelkova Forest has been a comfortable and safe haven, but it is by no means a place to live a lifetime.
Why did you insist on continuing to live there...
The worries that had been troubling her for the past few days came back to the surface. Instead of getting into the carriage right away, Emilia walked along the streets around the school with Beppy.
As Chef Hellock said, small shops and houses were facing each other across the street from the school.
It may not be as fancy as Nowak or Dill Street, where the nobles live, but it is definitely a comfortable and clean place to live.
Should I ask Ms. Ingrid? Ask her to look for a house for her family to live in. Her father, Mr. Angel, has been in business here for a long time, so he should be able to find a suitable place.
After looking around for a while, Emilia noticed the old man yawning with a tired look in his eyes. She was about to yawn, too.
“Shall we go home now?”
It was the moment when she turned her body towards where the carriage was.
Right next to her, in the shop, something caught Emilia's eye. It was a bronze statue the size of two palms pressed together.
Pegasus spreads its wings as if ready to fly into the sky at any moment.
The moment she saw the beautiful statue, she strangely thought of Hardius. At the same time, the surprising fact that his birthday was approaching flashed through her mind.
It was at the second banquet that she learned of her fiancé's birthday in name only. It was his birthday.
Since no one had told her in advance, she had to stand far away and hold empty hands during the gift-giving ceremony.
Emilia's imagination ran wild as she watched the boy smiling politely in front of the stack of gift boxes.
If I had known in advance, what gift would I have prepared?
...handkerchief?
At that time, she was learning embroidery at Cavendish Manor. Since she was receiving a grant from His Majesty the King, she was able to prepare a palm-sized piece of silk cloth and high-quality thread.
She might have given it to him as a gift, carefully engraving his initials one stitch at a time on soft fabric.
Or else...
Emilia's consciousness emerged from the past and returned to the statue in the antique shop.
“Sir, could you please wait a moment?”
A strong urge kept pulling Emilia's legs back to the shop. When she came back out a few minutes later, she was holding a luxurious wooden box containing the statue in both hands.
She spent half of her just-received wages to buy this. It was the first time in her life that she spent so much money without any plan. But instead of feeling regretful, her heart was beating strangely.
At that moment, an urgent message arrived at Basilion House. Tobias' face turned to the messenger with concern.
“Is she feeling unwell? Lady Leichnen?”
“Yes, she went to a new amusement park three days ago and caught a bad cold. So she had no choice but to postpone today’s appointment and asked to meet Prince Meyer next time.”
A wrinkle formed between Tobias' eyebrows.
“Then, at least visit me...”
“No, it’s okay.”
The messenger's voice was quite firm.
“The young lady said she didn’t want anyone to visit and wanted to rest well. She asked me again not to feel burdened by anything.”
“... I understand. I will convey this to the young master first.”
Tobias headed straight to his master's room.
Hardius, who had just finished preparing to go out, was talking to Grojean while tying his own tie.
“Your Excellency, someone just arrived from Tobaro...”
Tobias handed the letter to his master and then relayed the conversation he had with the messenger.
“What should we do?”
Hardius's hands, guided by inertia, completed the tie knot.
“Would you like to visit the patient?”
Ignoring the butler's question, Hardius put his hands in his pockets and walked to the window. Grojean, who was watching him, felt a strange anxiety rising from the depths of his heart.
“Shouldn’t you go?”
“...”
The owner's unresponsiveness only heightened the anxiety.
“Oh, right, Your Excellency,”
He quickly took out his notebook, hoping that his master would not be swayed by impulse.
“I have received a call from Grossen’s timber merchant.”
The opponent's broad shoulders were unmoving, but he could feel the tension in the air currents carrying them.
“Young Master Melvin is scheduled to leave for the New World next week as scheduled.”
There is no reason to be impatient any longer. For the time being, it is time to focus on Tobaro, not the Zelkova forest.
The moment Grojean was about to add that, Hardius' mouth opened slowly.
“Tell the lumberman that he can stop working. Make sure he gets a good amount of compensation so no one will say anything.”
"...all right."
Grojean felt relieved for a moment.
The war will start soon. There is no benefit to sending spies here and there. Especially in the case of Grossen's timber merchants, they are not motivated by loyalty or honor, but only by money. It is safer to reduce them little by little, because you never know when they will betray you. Also, for the time being, you should not arouse unnecessary suspicion.
“Your Excellency, what should we do?”
Tobias asked again, as if he had a connection with Grojean.
“Would you like to visit the patient?”
At that time, she was learning embroidery at Cavendish Manor. Since she was receiving a grant from His Majesty the King, she was able to prepare a palm-sized piece of silk cloth and high-quality thread.
She might have given it to him as a gift, carefully engraving his initials one stitch at a time on soft fabric.
Or else...
Emilia's consciousness emerged from the past and returned to the statue in the antique shop.
“Sir, could you please wait a moment?”
A strong urge kept pulling Emilia's legs back to the shop. When she came back out a few minutes later, she was holding a luxurious wooden box containing the statue in both hands.
She spent half of her just-received wages to buy this. It was the first time in her life that she spent so much money without any plan. But instead of feeling regretful, her heart was beating strangely.
At that moment, an urgent message arrived at Basilion House. Tobias' face turned to the messenger with concern.
“Is she feeling unwell? Lady Leichnen?”
“Yes, she went to a new amusement park three days ago and caught a bad cold. So she had no choice but to postpone today’s appointment and asked to meet Prince Meyer next time.”
A wrinkle formed between Tobias' eyebrows.
“Then, at least visit me...”
“No, it’s okay.”
The messenger's voice was quite firm.
“The young lady said she didn’t want anyone to visit and wanted to rest well. She asked me again not to feel burdened by anything.”
“... I understand. I will convey this to the young master first.”
Tobias headed straight to his master's room.
Hardius, who had just finished preparing to go out, was talking to Grojean while tying his own tie.
“Your Excellency, someone just arrived from Tobaro...”
Tobias handed the letter to his master and then relayed the conversation he had with the messenger.
“What should we do?”
Hardius's hands, guided by inertia, completed the tie knot.
“Would you like to visit the patient?”
Ignoring the butler's question, Hardius put his hands in his pockets and walked to the window. Grojean, who was watching him, felt a strange anxiety rising from the depths of his heart.
“Shouldn’t you go?”
“...”
The owner's unresponsiveness only heightened the anxiety.
“Oh, right, Your Excellency,”
He quickly took out his notebook, hoping that his master would not be swayed by impulse.
“I have received a call from Grossen’s timber merchant.”
The opponent's broad shoulders were unmoving, but he could feel the tension in the air currents carrying them.
“Young Master Melvin is scheduled to leave for the New World next week as scheduled.”
There is no reason to be impatient any longer. For the time being, it is time to focus on Tobaro, not the Zelkova forest.
The moment Grojean was about to add that, Hardius' mouth opened slowly.
“Tell the lumberman that he can stop working. Make sure he gets a good amount of compensation so no one will say anything.”
"...all right."
Grojean felt relieved for a moment.
The war will start soon. There is no benefit to sending spies here and there. Especially in the case of Grossen's timber merchants, they are not motivated by loyalty or honor, but only by money. It is safer to reduce them little by little, because you never know when they will betray you. Also, for the time being, you should not arouse unnecessary suspicion.
“Your Excellency, what should we do?”
Tobias asked again, as if he had a connection with Grojean.
“Would you like to visit the patient?”
Comments
Post a Comment