James walked briskly to the first shop Mr. Richard had mentioned: Alvarez, the tailor's shop.
The place was modest, with bolts of colorful fabric neatly stacked on shelves and a few mannequins displaying the latest designs.
As James stepped in, Alvarez, a middle-aged man with a thick mustache and sharp eyes, looked up from his sewing machine.
"Good morning, sir," James greeted politely, giving a slight bow. "I'm James. Mr. Richard mentioned that you needed some help with your accounts?"
Alvarez straightened up, his gaze appraising the boy. "Ah, so you're the young accountant Mr. Richard spoke so highly of you.
You're smaller than I imagined," he said with a chuckle, "but I hear you're sharp. Is that true?"
James smiled, unfazed. "I'll let my work speak for itself, sir. If you'll allow me, I can review your books and help you with any corrections or summaries."
Alvarez nodded, impressed by the boy's confidence. "Alright, lad. The books are on that table in the back. I'll be here if you need anything."
James walked over to the small wooden table, where a ledger and a separate cash book were neatly placed. He flipped open the ledger and began examining the entries.
Compared to Mr. Richard's accounts, these books were far more organized. Every transaction was recorded with clear dates, descriptions, and amounts.
The cash book also had daily summaries of cash inflows and outflows, which made cross-checking the ledger much easier.
"This is much better than what I've seen before," James muttered to himself, nodding in approval.
As he worked, James categorized the transactions: purchases, sales, returns, and expenses.
He added up the totals, double-checked the cash book against the ledger, and ensured there were no discrepancies.
The organized records made his job easier, and within two hours, he had completed everything.
When he was done, James walked back to Alvarez, who was stitching a jacket. "Sir, I've finished reviewing your books."
Alvarez looked up, surprised. "Already? That was quick. Let's hear it, then."
James began, speaking clearly and confidently. "Your total purchases for the month were 480 pesos, with returns amounting to 50 pesos, leaving net purchases at 430 pesos. Your sales total is 1,200 pesos, with 100 pesos in returns, so your net sales are 1,100 pesos. After deducting 300 pesos in direct expenses, your gross profit stands at 700 pesos. You also have 50 pesos in unpaid dues from customers and owe 20 pesos to your suppliers. Overall, your books are well-maintained, and everything balances perfectly."
Alvarez listened intently, nodding as James explained. When the boy finished, Alvarez leaned back and let out a low whistle.
"Well, I'll be damned. You did all that in just two hours? Even I couldn't have broken it down so neatly."
James smiled humbly. "Your records were already very organized, sir. That made my job much easier."
Alvarez laughed. "Still, for someone your age, this is impressive. Here, lad." He reached into his pocket and handed James 8 pesos.
"That's for your hard work. And if you're free next month, I'd like you to come back and do this again."
James accepted the money with gratitude. "Thank you, sir. I'd be happy to help."
As James prepared to leave, Alvarez called out, "Oh, and James—Mr. Richard was right. You're going to go far, lad. Keep it up."
James arrived at the second shop on his list, a bustling yard dealing in raw construction materials. Stacks of bricks, piles of gravel, and large sacks of cement were scattered around the space.
Workers bustled about, loading and unloading carts. A stout man with a thick beard stood near the entrance, barking orders at the laborers. This was Mr. Calderon, the dealer Mr. Richard had mentioned.
James approached him confidently, despite the intimidating atmosphere. "Good morning, sir. My name is James, and I've come to assist with your accounts. Mr. Richard mentioned you might be interested in my services."
Mr. Calderon turned to the boy, his expression skeptical. "You're James?" He laughed loudly, his voice booming across the yard.
"Richard said you were young, but I wasn't expecting someone who looks like they've just stopped playing with toys!"
The workers nearby chuckled, and James felt a flush of embarrassment rise to his cheeks, but he held his ground.
"Sir, I may be young, but I assure you my skills are not to be underestimated. If you allow me to review your accounts, I'll let my work prove itself."
Calderon smirked, crossing his arms. "Alright, kid. Let's see what you've got. The books are in the office.
But don't expect me to go easy on you just because you're a child."
James nodded politely. "Thank you, sir. I won't disappoint you."
The dealer let out a hearty laugh as he looked at the small boy standing confidently before him.
"You've got some nerve, kid. I don't actually expect you to tally my accounts, but if you're as good as Richard says, then I'll offer you a job when you grow up."
James smiled politely, his response measured and respectful. "Thank you, sir. I'm pleased by your kind words and the fact that you would consider me for a position in the future. However, being an accountant is just a side gig for me. I don't think I'll pursue it long-term. I've also been selected to attend the Oklahoma Magic Academy, so I'm afraid I'll have to decline your generous offer."
The dealer raised an eyebrow, clearly impressed by the boy's maturity and eloquence. His reply wasn't dismissive or overly straightforward—it was elegant and respectful, the kind of response that left a lasting impression.
For a moment, the dealer thought to himself, If a girl in my youth had rejected me this gracefully, I'd have probably fallen for her even while being turned down.
Composing himself, the dealer chuckled. "Well, kid, I can see you've got a bright future ahead of you. But let's see what you can do with my books for now."
He gestured to a man standing nearby. "This is my accountant, Mr. Vargas. He'll show you the ledgers and help you get started."
The older accountant, a thin man with glasses perched on his nose, extended a hand. "Follow me, young man. Let's see what you've got."
James followed Vargas into the office, where the books were neatly kept compared to the previous shops he'd worked at. The transactions were organized, and there was even a cash book to record daily entries.
However, the volume of data was staggering—thousands of pesos in transactions, balances surpassing 25,000 pesos.
James rolled up his sleeves and got to work, sorting through the purchases, sales, returns, and expenses.
Each entry was meticulously checked and tallied, and he worked steadily for three hours. Despite the complexity, James felt a sense of satisfaction as he unraveled the numbers.
Finally, he completed his calculations and prepared a report. "Sir," James said, presenting the papers to the dealer and Mr. Vargas, "I've calculated a net profit of 11,000 pesos for this period."
The dealer and his accountant reviewed the report. While there were minor errors in some calculations, the overall accuracy and thoroughness were astounding for someone of James's age.
Mr. Vargas nodded in approval. "Impressive work, young man. It's rare to see someone your age handle accounts this well."
The dealer beamed, reaching into his pocket and pulling out 30 pesos. "You're not bad, kid. Here's your payment—10 pesos per hour for three hours of work."
James's hands trembled slightly as he accepted the money. It was more than he had ever earned in one go, more than his mother would make in a week.
Emotion swelled within him. For the first time, he felt he had truly contributed to their household.
"Thank you, sir," James said earnestly, bowing slightly. "I'm grateful for the opportunity."
As James walked out of the shop, clutching the pesos tightly, the dealer watched his departing figure with a thoughtful expression. That boy… he's going to succeed. Mark my words.