[ilyt]

> For comparison, double entry accounting was surely not invented through boredom.

The man that invented it had time to spend writing books and not slaving away at work.

Your "for comparison" is same "a well off man did what they liked" as the thing you're comparing to.

[makeitdouble]

He was a merchant, and instead of writing a book actually did the thing and spread the practice:

https://en.m.wikipedia.org/wiki/Double-entry_bookkeeping