Chapter 31: Bookkeeping Work

Bookkeeping Work

It had been a few weeks since I started my part-time bookkeeping job at the antiquarian bookstore. As I sifted through the mountain of receipts Takayama-san had given me, I diligently worked on the laptop I had borrowed from Tachibana-san’s parents.

“You’re really dedicated to your work, aren’t you, Saito-kun?”

A voice, carrying both exasperation and reluctant admiration, slipped from Takayama-san, who was seated across from me in the tatami room.

With school on winter break, I had too much free time, so I spent my days off at the bookstore. I wasn’t even asking for pay on non-work days.

“You’re young. You should enjoy yourself more.”

However, Takayama-san didn’t seem pleased.

“Even having fun costs money, doesn’t it?”

I paused my work and pointed that out. The whole reason I had taken this job in the first place was to earn money.

Whether I would eventually spend it on fun was another matter, but her argument had a clear counterpoint.

“Honestly. Mirei is the same way, but you two completely forget what it means to be students.”

“What it means to be a student…? I’m keeping up with my studies, you know?”

“No, no, no! A student’s duty is to have fun with friends! And to go on dates! That’s what youth is all about!”

“And you’re saying this so proudly, really…”

Just as I sighed in exasperation, my work through my day off finally paid off.

“Done!”

Rolling my shoulders to loosen the stiffness, I quietly celebrated the completion of my backlog of receipt entries.

“…Good work. Uh, that… what was it? The income and expense report?”

“That’s right. The income and expense report.”

The laptop I had borrowed from Tachibana-san’s parents had all the necessary office software. Using it, I created a spreadsheet to manage the bookkeeping work on my own.

When I received years’ worth of receipts from Takayama-san, I sorted them by year, month, and day before inputting the data in a way that allowed for easy analysis.

That became the income and expense report I had compiled.

“Well, even though I call it an income and expense report, it’s mostly just expenses. If we want to turn the business around, cutting down on expenditures is essential. First, we need to look at the monthly expenses and identify trends.”

Simply put, reducing the largest expenditures would naturally improve the business. Gathering data, analyzing trends, and then taking action accordingly was far more effective than acting blindly.

“I see. Impressive, Saito-kun. I could never do something like that. I’m too lazy for that kind of thing.”

“Well, you did say bookkeeping work is stingy… Honestly, I have no idea how you’ve managed to run a business like this until now.”

“I just love books. By assessing factors like circulation and popularity, I’ve been able to set selling prices well enough to get by.”

Watching Takayama-san giggle, I couldn’t help but think—she really was a bookworm.

Naturally, her deep love for books suited her role as an antiquarian bookstore owner. True to her “bookworm” nickname, she was completely immersed in literature—especially 1960s literary fiction. But her knowledge didn’t stop there; she kept up with modern books and magazines, too. Lately, for some reason, she’d been binge-reading magazines about cults.

“Still, I can’t believe you actually made an income and expense report. I don’t mean that as an insult. It’s just impressive that a high schooler thought to do something like this.”

“…Well, I’ve been using a family budgeting app that syncs with my parents.”

“Heeh, overprotective parents, huh?”

Takayama-san smirked and continued.

“Or are you a big spender? Now that I think about it, you did say you started this job because you needed money for fun.”

“…Yeah, I guess so.”

I found it tedious to let her dig any deeper, so I admitted it quickly to end the conversation.

As I listened absentmindedly to Takayama-san’s musings, I studied the data I had gathered, lost in thought.

“Find anything?”

Takayama-san asked.

“Yeah, I’d say so.”

I turned the laptop screen toward her. Several graphs filled the office software window.

“This one shows the monthly expenses over the past three years. And this is a breakdown of last month’s expenditures.”

“Whoa…”

Like a child mesmerized by something fascinating, Takayama-san stared at the screen, her eyes sparkling.

She looked as if she were seeing this for the first time. Up until now, she had probably judged whether the business was in the red simply by checking her bankbook. If the balance increased, it was a profit; if it decreased, it was a loss. That was likely why she had never thought about tracking trends with statistics.

“I don’t know the exact reason, but book sales tend to drop in February and August.”

“Now that you mention it, at the end of each quarter, anticipation builds for the next season’s dramas and anime, and books related to them tend to sell well.”

“February and August fall right in the middle of the quarters. Maybe that’s when people’s enthusiasm wanes?”

“Hard to say. But I do get the sense that those months tend to be financially tight. Also, according to this graph, sales peak in… yeah, early autumn.”

“They do say ‘autumn is the season for reading.’”

The exact cause-and-effect was unclear, but since that phrase existed, plenty of people probably felt compelled to read during that time.

However, I couldn’t draw further conclusions about sales. I only had monthly revenue data from her bankbook. I had no way of knowing which books sold well or struggled at different times.

Maybe even Takayama-san herself hadn’t been tracking at that level of detail.

“Well, today isn’t about sales strategies—we’re here to discuss ways to cut down on expenses. Let’s get to the main point.”

With that, I pointed to another graph: the breakdown of last month’s expenses. A pie chart displayed the proportions clearly.

“The biggest expense is rent. Next is electricity. After that, general business costs—mainly book purchases.”

“I see…”

“Looking at this, the quickest way to cut expenses would be electricity. Rent is fixed, and book purchases are essential.”

So, how do we reduce electricity costs?

The first thing that came to mind was the old air conditioner, which roared loudly whenever it ran. I pointed at it.

“Can we turn that off?”

“Ah, no. Non-negotiable.”

“Why?”

“It’s necessary for proper book storage conditions.”

I see.

So it wasn’t just for comfort. I had to admit, I was impressed.

“Alright, then let’s lower the temperature setting by one degree.”

“Ehh, but it’ll be cold!”

“…Give me back my impressed feelings.”

Narrowing my eyes, I moved on.

“Next, let’s switch the light bulbs to LEDs. They’re about to burn out anyway, and they’ll cut electricity costs while brightening the store.”

“Hoo…”

“Also, during the day, turn off the lights in the tatami room and work at the counter. I know it’s more comfortable here, but the counter has chairs, and it can function as a desk.”

I realized I was nitpicking like a nagging housewife.

Judging by Takayama-san’s slightly twitching expression, she was probably thinking the same thing.

“…Fine. We’ll try it and see. There’s more?”

“Yes. And actually, this has been bothering me the most.”

“What is it?”

“That pile of snacks.”

Another reason I wanted her out of the tatami room—the bags of snacks scattered on the low table. Those, too, were recorded as business expenses.

“No more snacking during work hours.”

“Th-that’s cruel…!”

For the first time today, Takayama-san looked genuinely distressed.

“Alright, then at least limit it to one rice cracker per day.”

“One? Just one? …You mean a single rice cracker, right?”

“You’re that distraught over this?”

Just how obsessed was she with rice crackers?

Now that I thought about it, during my interview, she had made me wait until she finished eating one.

“No way. That’s the one thing I absolutely won’t do.”

“…Do you have any idea how many snack receipts I had to sort through?”

“Ughhh…”

“You go to the supermarket every week and buy all kinds of rice crackers… When I had to input the price of the soy-glazed ones, I thought I was going to lose my mind.”

“Please! Just not that… Not the rice crackers…”

Was this really non-negotiable? Watching her panic, I could only stare in disbelief.

Well, I suppose nothing is harder than giving up a favorite indulgence. She probably thought I was nitpicking too much, like a meticulous housewife.

But… my reason for limiting her rice crackers wasn’t just about expenses.

“…You’ll gain weight, you know?”

“I’ll cut back.”

Instant decision.

Watching how quickly she switched gears, I let out a deep sigh, rubbing my temples.

I should have just taken this approach from the start. A small regret lingered within me.