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Ware Store Day Book [Vol. I]

Volume 1 - Page 17
(c) Pocumtuck Valley Memorial Association, Deerfield MA. All rights reserved.
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A day book, or "waste 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 with customers, both debit and credit, are recorded for that day. The information is, at some later time, transferred to an account book. An account book records the transactions of individuals, one customer to a page, so that all the purchases for one person are recorded under his name, with the facing page used for the method of payment - cash, goods, or labor. Record books like these are invaluable resources to find what was being sold, to whom, and how and when they paid.


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