waste-bookn.
/ˈweɪstbʊk/, U.S. /ˈweɪstˌbʊk/ Book-keeping.
A rough account-book (now little used in ordinary business) in which entries are made of all transactions (purchases, sales, receipts, payments, etc.) at the time of their occurrence, to be ‘posted’ afterwards into the more formal books of the set. In the simpler forms of book-keeping the daybook n. and the journal adj. and n. were not distinguished from the waste-book.
ΘΚΠ
society > trade and finance > management of money > keeping accounts > account or statement of > [noun] > account book > other types of account book
journal1540
bankers' book1585
shop book?1594
waste-book1613
cash-book1622
counter-book1622
pay-book1622
copybook1660
audit-booka1680
bankbook1682
transfer-book1694
malt-book1710
pay list1757
petty cash book1827
passbook1833
stock book1835
guard book1839
tommy book1841
bought-book1849
in-clearing book1872
out-clearing book1882
out-book1884
trial-book1890
1613 J. Saris Jrnl. in Voy. Japan (1900) 115 As apeares in the wast booke.
1615 R. Cocks Diary (1883) I. 45 Broad cloth; measurd, as apereth per perticulers in the wast book.
1673 T. Browne (title) The absolute Accomptant..consisting of a memorial (vulgarly called a ‘Waste book’) and a ‘Cash book’.
1689 London Gaz. No. 2480/4 With a practical Waste-book, Journal and Ledger.
1706 Phillips's New World of Words (new ed.) at Post an Account To transcribe, or enter what is written in a Merchant's Waste-Book into the Journal.
1817 W. Scott Rob Roy I. ii. 33 This is a kind of waste-book, Owen, in which all the transactions of the day, emptions,..draughts, commissions, and advices, are entered miscellaneously.
1831 P. Sellar County of Sutherland 84 in Farm-rep. The waste-books..are carried on from week to week throughout the year.
1849 J. H. Freese Commerc. Class-bk. 95 The Waste-Book, called also sometimes the Day-book or Diary.
This entry has not yet been fully updated (first published 1923; most recently modified version published online June 2022).
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