As a historian: recording transactions and debts is a large part of why systems of writing were developed as part of the shift to agrarian societies with subordinate farm workers, so it’s certainly not surprising that any given example of an early text would be a financial record.
As a humorist: oh, that absolutely says ‘you owe me big for that crappy copper’.
I think the in-universe explanation likely has something to do with the Creditor storyline, as the item was added in the course of the Railway updates.
On the meta level, you may well be right that the writers intended that as a little wink.