Catalogue description Accounts: Waste Books

Waste-books are rough account books 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. They comprise sundry accounts concerning voyages, profit and loss accounts of factors, accounts of interest payable, and charges on merchandise such as sugar, ginger, elephants' teeth, ebony wood, redwood and gum.