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Ware Store Day Book [Vol. II]

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A "day book," or "waster book," is the record of choice for shopkeepers in the 18th century. At the top of the page the date is recorded, and all the transactions are recorded for that day, both debit and credit. The information is, at some later time, transferred to an account book. An account book records the transactions of individuals, usually one page given to each, with the facing page for recording the methods of payment - cash, goods, or labor. Record books like these are invaluable for what they reveal as to what was being sold, who bought it, and how and when it was paid for.

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