I am not taking it the wrong way. I understand why you brought it up, but I was just trying to say that double entry accounting in its simplest form is very simple and easy to understand. However, there are calculations and analysis that could be done with double entry book keeping that really do make it incredible. I was under the assumption that Hana was trying to develop the analysis part and had a great knowledge on the things that can be done with double entries, which made her the expert. I only intended Ryuu to notice the obvious about the system that a basic knowledge of math would provide. And yes, he said "why didn't I think of the system" cause it is at first very easy and simple in a cursory glance. What is spectacular about the system is that it enables you to analyze the numbers like never before and Ryuu would have no idea about it. Only Hana would. Although, I do admit that the cipher part was a bit too much. Cause I did make some assumptions about the cipher that really cannot be made.

 I'm sorry if I came off as sounding angry or if I offended anyone or anything like that, but I was just trying to explain how I saw the topic. Either way, I already editted my IC post with Skylar's guidelines.