Circle Zero's Otherworldly Hero Business - Ch. 18 - Financial Tactics

Accounting.....the dark memories are resurfacing why does it have to explain it in detail. I still remember how I have to redo a balance sheet since 1cent dissapeared,Just 1 cent!!
 
This is the second time I encounter the "double-entry bookkeeping" in isekai, why is it so common?

First time was in The Common sense of a Count's Daughter...
 

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