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waste book

Relationships
Related Term: 
account book
journal
ledger
Distinguish From: 
daybook

(also blotter), n. ~ A bookkeeping record, typically a bound volume, detailing in rough form each day's receipts and expenditures in order of their occurrence.

Citations:
†(Densmore 2000, p. 79) The terms 'waste book', 'daybook', and 'journal' were sometimes used interchangeably. A waste book is simply the rough form of a daybook; 'journal' usually refers to the book used in double entry bookkeeping to separate transactions into debits and credits.